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[null,"Kosten- und Leistungsrechnung "]
[null,"für die kommunale Abwasserentsorgung in der Steiermark"]
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[null,null,"Version 09/2025"]
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[null,null,"Bezeichnung der KLR-Ebene (Gemeinde, AWV, AWG, etc.): ",null,null,null,"Stichtag",null,"Ansatz"]
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[null,null,"Erstellungsdatum:"]
[null,null,"Dateneingabe durch:"]
[null,null,"Funktion:"]
[]
[null,null,"Der Ersteller / die Erstellerin erklärt, die nachfolgenden Nutzungsbedingungen akzeptiert zu haben."]
[]
[]
[]
[null,null,"Herausgeber"]
[]
[null,null,"Amt der Steiermärkischen Landesregierung, Abteilung 14, Referat Siedlungswasserwirtschaft "]
[null,null,"Wartingergasse 43, 8010 Graz"]
[]
[null,null,"Gemeindebund Steiermark"]
[null,null,"Stadionplatz 2, 8041 Graz"]
[]
[null,null,"Inhaltliche Bearbeitung"]
[]
[null,null,"Amt der Steiermärkischen Landesregierung, Abteilung 14"]
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[null,null,"Gemeindebund Steiermark"]
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[null,null,"Programmierung der Arbeitsmappe"]
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[null,null,"Quantum - Institut für betriebswirtschaftliche Beratung GmbH"]
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[null,null,"Haftungsausschluss"]
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[null,null,"Eine Haftung der Herausgeber für Schäden aufgrund von Fehlern in der gegenständlichen Excel-Arbeitsmappe wird ausgeschlossen. Die Ergebnisse sind auf Plausibilität zu prüfen."]
[]
[null,null,"Nutzungsbedingungen"]
[]
[null,null,"Die gegenständliche Excel-Arbeitsmappe steht den Abwasserentsorgern in der Steiermark kostenlos zur Verfügung. Eine Nutzung außerhalb der Steiermark ist nicht zulässig."]
[]
[null,null,"Heranzuziehendes Rechnungsjahr"]
[]
[null,null,"Für die Bearbeitung der gegenständlichen Excel-Arbeitsmappe ist der zuletzt genehmigte Rechnungsabschluss (Jahresabschluss) heranzuziehen."]

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[true,{"$f":"\"4.4\"","v":"4.4"},"2.2.1",null,null,null," Kalkulatorische Kosten",null,null,null,null,"Kalkulatorische Anders-/ Zusatzkosten"]
[true,null,"2.2.2",null,null,null,null,null,null,null,null,"Summe",{"$f":"SUM(M85:M103)","v":0}]
[true,"1.1","2.3",null,null,null,8510,null,"Kalkulatorische Anlagenabschreibung - aus Registerblatt Anlagen",null,null,{"$f":"Anlagen!T8+Anlagen!T70+Anlagen!T78+Anlagen!T86+Anlagen!T94+Anlagen!T108","v":0},{"$f":"+L85","v":0},"2.1",null,{"$f":"SUM(Anlagen!AC10:AC114)","v":0},null,{"$f":"SUM(Anlagen!AD10:AD114)","v":0},null,{"$f":"SUM(Anlagen!AE10:AE114)","v":0},null,null,null,{"$f":"IF(P85=\"\",$M85*O85,P85)","v":0},{"$f":"IF(R85=\"\",$M85*Q85,R85)","v":0},{"$f":"IF(T85=\"\",$M85*S85,T85)","v":0},{"$f":"ROUND(M85-X85-Y85-Z85,2)","v":0}]
[true,"1.2","2.4",null,null,null,8510,null,"Eigenkapitalzinsen - aus Registerblatt Eigenkapitalzinsen",null,null,{"$f":"+Eigenkapitalzinsen!G19","v":0},{"$f":"+L86","v":0},"2.2.1",null,{"$f":"+Eigenkapitalzinsen!I19","v":0},null,{"$f":"+Eigenkapitalzinsen!J19","v":0},null,{"$f":"+Eigenkapitalzinsen!K19","v":0},null,null,null,{"$f":"IF(P86=\"\",$M86*O86,P86)","v":0},{"$f":"IF(R86=\"\",$M86*Q86,R86)","v":0},{"$f":"IF(T86=\"\",$M86*S86,T86)","v":0},{"$f":"ROUND(M86-X86-Y86-Z86,2)","v":0}]
[true,"1.3","3.1",null,null,null,8510,null,"Auflösung Subventionen - Korrektur Anlagenabschreibung - aus Registerblatt Anlagen",null,null,{"$f":"-Anlagen!T117","v":0},0,"3.1",null,{"$f":"-SUM(Anlagen!AC118:AC160)","v":0},null,{"$f":"-SUM(Anlagen!AD118:AD160)","v":0},null,{"$f":"-SUM(Anlagen!AE118:AE160)","v":0},null,null,null,{"$f":"IF(P87=\"\",$M87*O87,P87)","v":0},0,0,{"$f":"ROUND(M87-X87-Y87-Z87,2)","v":0}]
[true,"1.4","3.2",null,null,null,8510,null,"Auflösung Beiträge - Korrektur Anlagenabschreibung - aus Registerblatt Anlagen",null,null,{"$f":"-Anlagen!T163","v":0},0,"3.2",null,{"$f":"-SUM(Anlagen!AC164:AC200)","v":0},null,{"$f":"-SUM(Anlagen!AD164:AD200)","v":0},null,{"$f":"-SUM(Anlagen!AE164:AE200)","v":0},null,null,null,0,0,0,0]
[true,"1.5",null,null,null,null,8510,null,"Kalkulatorische Wagnisse ",null,null,null,{"$f":"+L89","v":0},"2.3",null,null,null,null,null,null,null,null,null,0,0,0,0]
[true,"1.6",null,null,null,null,8510,null,"Sonstige kalkulatorische Kosten",null,null,null,{"$f":"+L90","v":0},"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[true,"1.7",null,null,null,null,8510,null,"Korrektur Sonstige kalkulatorische Kosten (Auflösung Rückstellungen)",null,"Eingabe mit Minus (-)",null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[true,"2.2.2",null,null,null,null,8510,null,"Korrektur Sonstige kalkulatorische Kosten (Auflösung Sonstiges)",null,"Eingabe mit Minus (-)",null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[true,null,null,null,null,null,8510,null,"Sonstige kalkulatorische Kosten (ILV) Wirtschaftshof",null,null,null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[true,null,null,null,null,null,8510,null,"Sonstige kalkulatorische Kosten (ILV) Bauamt",null,null,null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[true,null,null,null,null,null,8510,null,"Sonstige kalkulatorische Kosten (ILV) Allgemeine Verwaltung",null,null,null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[true,null,null,null,null,null,8510,null,"Sonstige kalkulatorische Kosten (ILV) Pensionsleistungen",null,null,null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[{"$f":"OR(wBÜ.ShowRows=1,B97>0)","v":true},{"$f":"IF(M97=0,0,1)","v":0},null,null,"+ -",null,8510,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[true,{"$f":"IF(M98=0,0,1)","v":0},null,null,"+ -",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[{"$f":"OR(wBÜ.ShowRows=1,B99>0)","v":true},{"$f":"IF(M99=0,0,1)","v":0},null,null,"+ -",null,null,null,null,null,null,null,{"$f":"+L99","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P99=\"\",$M99*O99,P99)","v":0},{"$f":"IF(R99=\"\",$M99*Q99,R99)","v":0},{"$f":"IF(T99=\"\",$M99*S99,T99)","v":0},{"$f":"ROUND(M99-X99-Y99-Z99,2)","v":0}]
[true,0,null,null,"+ -",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[true,0,null,null,"+ -",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[true,{"$f":"IF(M102=0,0,1)","v":0},null,null,"+ -",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[true]
[true,null,null,null,null,null,null,null,null,null,null,"Gesamtkosten",{"$f":"+M30+M84","v":0}]
[true]
[true,null,null,null,null,null,null,null,null,null,null,"Erlöse",{"$f":"M12","v":0}]
[true]
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[false,"Ende"]
[true]
[true]
[true]
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[true]
[true,"Kosten- und Leistungsrechnung (VRV) – ABA"]
[true,"Betriebsabrechnungsbogen (BAB) nach ÖWAV AB 64 inkl. Erlösermittlung - Beträge exkl. UST"]
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[true]
[true,"KLR-Ebene:",{"$f":"wST.KLR_Ebene","v":0},null,null,null,null,null,"Jahr des Rechnungsabschlusses:",{"$f":"wST.Jahr","v":2024}]
[true]
[true,null,null,null,"Summe",null,null,"Kanal","Kläranlage","Verwaltung"]
[true]
[true,"1.","Betriebskosten",null,{"$f":"SUM(H17:J17)","v":0},null,null,{"$f":"SUM(H18:H33)","v":0},{"$f":"SUM(I18:I33)","v":0},{"$f":"SUM(J19:J32)","v":0}]
[true]
[true,"1.1","Material- und Stoffkosten",null,{"$f":"H19+I19+J19","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$72,$B19,BÜB!X$31:X$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B19,BÜB!Y$31:Y$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B19,BÜB!Z$31:Z$72)","v":0}]
[true]
[true,"1.2","Personalkosten",null,{"$f":"H21+I21+J21","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$72,$B21,BÜB!X$31:X$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B21,BÜB!Y$31:Y$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B21,BÜB!Z$31:Z$72)","v":0}]
[true]
[true,"1.3","Leistungen durch Dritte",null,{"$f":"H23+I23+J23","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$72,$B23,BÜB!X$31:X$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B23,BÜB!Y$31:Y$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B23,BÜB!Z$31:Z$72)","v":0}]
[true]
[true,"1.4","Energiekosten",null,{"$f":"H25+I25+J25","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$72,$B25,BÜB!X$31:X$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B25,BÜB!Y$31:Y$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B25,BÜB!Z$31:Z$72)","v":0}]
[true]
[true,"1.5","Entsorgungskosten",null,{"$f":"H27+I27+J27","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$72,$B27,BÜB!X$31:X$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B27,BÜB!Y$31:Y$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B27,BÜB!Z$31:Z$72)","v":0}]
[true]
[true,"1.6","Sonstige betriebliche Kosten",null,{"$f":"H29+I29+J29","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$72,$B29,BÜB!X$31:X$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B29,BÜB!Y$31:Y$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B29,BÜB!Z$31:Z$72)","v":0}]
[true]
[true]
[true,"1.7","Vorschreibung Verbandsanteil",null,{"$f":"H32+I32","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$72,$B32,BÜB!X$31:X$72)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$72,$B32,BÜB!Y$31:Y$72)","v":0}]
[true]
[true]
[true,"2.","Kapitalkosten",null,{"$f":"SUM(H35:J35)","v":0},null,null,{"$f":"SUM(H36:H47)-H39","v":0},{"$f":"SUM(I36:I47)-I39","v":0},{"$f":"SUM(J36:J47)-J39","v":0}]
[true]
[true,"2.1","Kalkulatorische Anlagenabschreibung",null,{"$f":"H37+I37+J37","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$103,$B37,BÜB!X$31:X$103)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$103,$B37,BÜB!Y$31:Y$103)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$103,$B37,BÜB!Z$31:Z$103)","v":0}]
[true]
[true,"2.2","Kalkulatorische Zinsen",null,{"$f":"H39+I39+J39","v":0},null,null,{"$f":"H41+H43","v":0},{"$f":"I41+I43","v":0},{"$f":"J41+J43","v":0}]
[true]
[true,"2.2.1","        Eigenkapitalzinsen",null,{"$f":"H41+I41+J41","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$103,$B41,BÜB!X$31:X$103)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$103,$B41,BÜB!Y$31:Y$103)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$103,$B41,BÜB!Z$31:Z$103)","v":0}]
[true]
[true,"2.2.2","        Fremdkapitalzinsen",null,{"$f":"H43+I43+J43","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$103,$B43,BÜB!X$31:X$103)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$103,$B43,BÜB!Y$31:Y$103)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$103,$B43,BÜB!Z$31:Z$103)","v":0}]
[true]
[true,"2.3","Kalkulatorische Wagnisse",null,{"$f":"H45+I45+J45","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$103,$B45,BÜB!X$31:X$103)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$103,$B45,BÜB!Y$31:Y$103)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$103,$B45,BÜB!Z$31:Z$103)","v":0}]
[true]
[true,"2.4","Sonstige kalkulatorischen Kosten",null,{"$f":"H47+I47+J47","v":0},null,null,{"$f":"SUMIF(BÜB!$N$31:$N$103,$B47,BÜB!X$31:X$103)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$103,$B47,BÜB!Y$31:Y$103)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$103,$B47,BÜB!Z$31:Z$103)","v":0}]
[true]
[true]
[true,"3.","Kostenauflösung / Kostenkorrektur",null,{"$f":"SUM(H50:J50)","v":0},null,null,{"$f":"SUM(H51:H54)","v":0},{"$f":"SUM(I51:I54)","v":0},{"$f":"SUM(J51:J54)","v":0}]
[true]
[true,"3.1","Auflösung Subventionen - Korrektur Anlagenabschreibung",null,{"$f":"H52+I52+J52","v":0},null,null,{"$f":"IF($E$37=0,0,SUMIF(BÜB!$N$31:$N$103,$B52,BÜB!X$31:X$103)-(SUMIF(BÜB!$N$13:$N$28,$B52,BÜB!$M$13:$M$28)*H$37/$E$37))","v":0},{"$f":"IF($E$37=0,0,SUMIF(BÜB!$N$31:$N$103,$B52,BÜB!Y$31:Y$103)-(SUMIF(BÜB!$N$13:$N$28,$B52,BÜB!$M$13:$M$28)*I$37/$E$37))","v":0},{"$f":"IF($E$37=0,0,SUMIF(BÜB!$N$31:$N$103,$B52,BÜB!Z$31:Z$103)-(SUMIF(BÜB!$N$13:$N$28,$B52,BÜB!$M$13:$M$28)*J$37/$E$37))","v":0}]
[true]
[true,"3.2","Auflösung Beiträge - Korrektur Anlagenabschreibung",null,{"$f":"H54+I54+J54","v":0},null,null,{"$f":"IF($E$37=0,0,SUMIF(BÜB!$N$31:$N$103,$B54,BÜB!X$31:X$103)-(SUMIF(BÜB!$N$13:$N$28,$B54,BÜB!$M$13:$M$28)*H$37/$E$37))","v":0},{"$f":"IF($E$37=0,0,SUMIF(BÜB!$N$31:$N$103,$B54,BÜB!Y$31:Y$103)-(SUMIF(BÜB!$N$13:$N$28,$B54,BÜB!$M$13:$M$28)*I$37/$E$37))","v":0},{"$f":"IF($E$37=0,0,SUMIF(BÜB!$N$31:$N$103,$B54,BÜB!Z$31:Z$103)-(SUMIF(BÜB!$N$13:$N$28,$B54,BÜB!$M$13:$M$28)*J$37/$E$37))","v":0}]
[true]
[true,"GESAMTKOSTEN vor Umlage Verwaltung",null,null,{"$f":"E50+E35+E17","v":0},null,null,{"$f":"H50+H35+H17","v":0},{"$f":"I50+I35+I17","v":0},{"$f":"J50+J35+J17","v":0}]
[true]
[true,"Umlage Verwaltungskosten",null,null,null,null,null,{"$f":"IF((H56+I56)*H56=0,0,(J56/(H56+I56)*H56))","v":0},{"$f":"IF((H56+I56)*I56=0,0,(J56/(H56+I56)*I56))","v":0}]
[true]
[true,"GESAMTKOSTEN nach Umlage Verwaltung",null,null,{"$f":"H60+I60","v":0},null,null,{"$f":"H56+H58","v":0},{"$f":"I56+I58","v":0}]
[true]
[true,null,null,null,{"$f":"IF(E60=0,\"\",E60/E60)","v":""},null,null,{"$f":"IF(E60=0,\"\",H60/E60)","v":""},{"$f":"IF(E60=0,\"\",I60/E60)","v":""}]
[true]
[true,null,null,null,"Summe"]
[true]
[true,"4.","Erlöse",null,{"$f":"SUM(E68:F70)","v":0},null,null,"5. Allgemeine Angaben "]
[true]
[true,"4.1","Laufende Erlöse",null,{"$f":"SUMIF(BÜB!$N$13:$N$28,$B68,BÜB!M$13:M$28)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$66,$B68,BÜB!T$31:T$66)","v":0},null,"Abwassermenge [m³]"]
[true]
[true,"4.2","Sonstige Erlöse",null,{"$f":"SUMIF(BÜB!$N$13:$N$28,$B70,BÜB!M$13:M$28)","v":0},{"$f":"SUMIF(BÜB!$N$31:$N$66,$B70,BÜB!T$31:T$66)","v":0},null,"Anschlussgrad [%]"]
[true]
[true,"6.","Ergebnis"]
[true]
[true,null,"Berechneter kostendeckender Abwasserpreis (EUR/m³)",null,{"$f":"IF(J68=0,\"\",E60/J68)","v":""},null,null,"Kostendeckungsgrad (%)",null,{"$f":"IF(E60=0,\"\",E66/E60)","v":""}]
[true]
[true]
[true,"7.","Anmerkungen"]
[true,null,"Sonstige Anmerkungen zur Leistungsstruktur"]
[true,null,"Betrieb und Wartung für Kanäle, Pumpwerke, Sonderbauwerke der zu betrachtenden KLR-Ebene durch:"]
[true,null,"Konsensinhaber der Kläranlage(n) samt Klärschlammbehandlung für die Abwasserreinigung der betrachteten KLR-Ebene:"]
[true,null,"Betrieb und Wartung der Kläranlage(n) samt Klärschlammbehandlung für die Abwasserreinigung der betrachtenden KLR-Ebene:"]
[true,null,"Sonstige Anmerkungen"]
[true]
[true]
[true]
[true]
["Ende"]

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[true]
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[{"$f":"N23>0","v":false},"+ -",null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(K23=\"\",D23=\"\"),\"\",IF(AND(D23<>\"\",K23=\"\"),\"Keine Zuordnung\",IF(OR(K23=$R$8,K23=$S$8,K23=$T$8),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(D23=0,0,IF(VALUE(LEFT(D23,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(D23=0,0,VALUE(LEFT(D23,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"N24>0","v":false},"+ -",null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(K24=\"\",D24=\"\"),\"\",IF(AND(D24<>\"\",K24=\"\"),\"Keine Zuordnung\",IF(OR(K24=$R$8,K24=$S$8,K24=$T$8),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(H24,I24,-J24)","v":0},{"$f":"IF(D24=0,0,IF(VALUE(LEFT(D24,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(D24=0,0,VALUE(LEFT(D24,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"N25>0","v":false}]
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[{"$f":"N27>0","v":false},"+ -",null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(K27=\"\",D27=\"\"),\"\",IF(AND(D27<>\"\",K27=\"\"),\"Keine Zuordnung\",IF(OR(K27=$R$8,K27=$S$8,K27=$T$8),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(D27=0,0,IF(VALUE(LEFT(D27,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(D27=0,0,VALUE(LEFT(D27,3)))","v":0},null,null,{"$f":"IF($K27=R$8,$J27-$I27,)","v":0},0,0,{"$f":"IF($K27=U$8,$M27,)","v":0},0,0]
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[{"$f":"N29>0","v":false},"+ -",null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(K29=\"\",D29=\"\"),\"\",IF(AND(D29<>\"\",K29=\"\"),\"Keine Zuordnung\",IF(OR(K29=$R$8,K29=$S$8,K29=$T$8),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(H29,I29,-J29)","v":0},{"$f":"IF(D29=0,0,IF(VALUE(LEFT(D29,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(D29=0,0,VALUE(LEFT(D29,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"N30>0","v":false}]
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[{"$f":"N34>0","v":false},"+ -",null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(K34=\"\",D34=\"\"),\"\",IF(AND(D34<>\"\",K34=\"\"),\"Keine Zuordnung\",IF(OR(K34=$R$8,K34=$S$8,K34=$T$8),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(H34,I34,-J34)","v":0},{"$f":"IF(D34=0,0,IF(VALUE(LEFT(D34,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(D34=0,0,VALUE(LEFT(D34,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"N35>0","v":false}]
[{"$f":"OR(A37:A40)","v":false},null,343,"Investitionsdarlehen von Sozialversicherungsträgern",null,null,{"$f":"SUMPRODUCT(G37:G40,$N37:$N40)","v":0},{"$f":"SUMPRODUCT(H37:H40,$N37:$N40)","v":0},{"$f":"SUMPRODUCT(I37:I40,$N37:$N40)","v":0},{"$f":"SUMPRODUCT(J37:J40,$N37:$N40)","v":0},null,null,0]
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[{"$f":"N39>0","v":false},"+ -",null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(K39=\"\",D39=\"\"),\"\",IF(AND(D39<>\"\",K39=\"\"),\"Keine Zuordnung\",IF(OR(K39=$R$8,K39=$S$8,K39=$T$8),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(H39,I39,-J39)","v":0},{"$f":"IF(D39=0,0,IF(VALUE(LEFT(D39,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(D39=0,0,VALUE(LEFT(D39,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"N40>0","v":false}]
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[{"$f":"N44>0","v":false},"+ -",null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(K44=\"\",D44=\"\"),\"\",IF(AND(D44<>\"\",K44=\"\"),\"Keine Zuordnung\",IF(OR(K44=$R$8,K44=$S$8,K44=$T$8),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(H44,I44,-J44)","v":0},{"$f":"IF(D44=0,0,IF(VALUE(LEFT(D44,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(D44=0,0,VALUE(LEFT(D44,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"N45>0","v":false}]
[{"$f":"OR(A47:A50)","v":false},null,345,"Investitionsdarlehen von Beteiligungen",null,null,{"$f":"SUMPRODUCT(G47:G50,$N47:$N50)","v":0},{"$f":"SUMPRODUCT(H47:H50,$N47:$N50)","v":0},{"$f":"SUMPRODUCT(I47:I50,$N47:$N50)","v":0},{"$f":"SUMPRODUCT(J47:J50,$N47:$N50)","v":0},null,null,0]
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[{"$f":"N49>0","v":false},"+ -",null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(K49=\"\",D49=\"\"),\"\",IF(AND(D49<>\"\",K49=\"\"),\"Keine Zuordnung\",IF(OR(K49=$R$8,K49=$S$8,K49=$T$8),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(H49,I49,-J49)","v":0},{"$f":"IF(D49=0,0,IF(VALUE(LEFT(D49,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(D49=0,0,VALUE(LEFT(D49,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"N50>0","v":false}]
[{"$f":"OR(A52:A68)","v":false},null,346,"Investitionsdarlehen von Finanzunternehmen",null,null,{"$f":"SUMPRODUCT(G52:G68,$N52:$N68)","v":0},{"$f":"SUMPRODUCT(H52:H68,$N52:$N68)","v":0},{"$f":"SUMPRODUCT(I52:I68,$N52:$N68)","v":0},{"$f":"SUMPRODUCT(J52:J68,$N52:$N68)","v":0},null,null,0]
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[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,0,0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,0,0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,0,0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,0,0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,0,0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,0,0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,{"$f":"IF(D60=0,0,IF(VALUE(LEFT(D60,3))=wST.Ansatz,1,0))","v":0},0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,0,0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,{"$f":"IF(D62=0,0,IF(VALUE(LEFT(D62,3))=wST.Ansatz,1,0))","v":0},0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,{"$f":"IF(D63=0,0,IF(VALUE(LEFT(D63,3))=wST.Ansatz,1,0))","v":0},0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,{"$f":"IF(D64=0,0,IF(VALUE(LEFT(D64,3))=wST.Ansatz,1,0))","v":0},0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,{"$f":"IF(D65=0,0,IF(VALUE(LEFT(D65,3))=wST.Ansatz,1,0))","v":0},0,null,null,0,0,0,0,0,0]
[false,"+ -",null,null,null,null,null,0,null,null,null,"",0,{"$f":"IF(D66=0,0,IF(VALUE(LEFT(D66,3))=wST.Ansatz,1,0))","v":0},0,null,null,0,0,0,0,0,0]
[{"$f":"N67>0","v":false},"+ -",null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(K67=\"\",D67=\"\"),\"\",IF(AND(D67<>\"\",K67=\"\"),\"Keine Zuordnung\",IF(OR(K67=$R$8,K67=$S$8,K67=$T$8),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(H67,I67,-J67)","v":0},{"$f":"IF(D67=0,0,IF(VALUE(LEFT(D67,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(D67=0,0,VALUE(LEFT(D67,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"N68>0","v":false}]
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[{"$f":"N72>0","v":false},"+ -",null,null,null,null,0,0,null,null,null,{"$f":"IF(AND(K72=\"\",D72=\"\"),\"\",IF(AND(D72<>\"\",K72=\"\"),\"Keine Zuordnung\",IF(OR(K72=$R$8,K72=$S$8,K72=$T$8),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(H72,I72,-J72)","v":0},{"$f":"IF(D72=0,0,IF(VALUE(LEFT(D72,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(D72=0,0,VALUE(LEFT(D72,3)))","v":0},null,null,0,0,0,0,0,0]
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[true,null,{"$f":"\"+ Stand Forderungen Barwerte Finanzierungszuschüsse\"","v":"+ Stand Forderungen Barwerte Finanzierungszuschüsse"},null,null,null,{"$f":"+E11+F11","v":0},null,{"$f":"IF(SUM($I$10:$K$10)=0,0,$G$11*I10/SUM($I$10:$K$10))","v":0},{"$f":"IF(SUM($I$10:$K$10)=0,0,$G$11*J10/SUM($I$10:$K$10))","v":0},0,null,{"$f":"G11-I11-J11-K11","v":0}]
[true,null,{"$f":"\" - Buchwert IZ / FZ (Vertragsbarwerte)\"","v":" - Buchwert IZ / FZ (Vertragsbarwerte)"},null,null,{"$f":"-SUM(Anlagen!X118:X160)","v":0},{"$f":"+E12+F12","v":0},null,{"$f":"IF($F$12=0,0,-$G$12*(SUM(Anlagen!AF118:AF160))/$F$12)","v":0},{"$f":"IF($F$12=0,0,-$G$12*(SUM(Anlagen!AG118:AG160))/$F$12)","v":0},{"$f":"IF($F$12=0,0,-$G$12*(SUM(Anlagen!AH118:AH160))/$F$12)","v":0},null,{"$f":"G12-I12-J12-K12","v":0},null,null,null,{"$f":"+P12/2+O12","v":0}]
[true,null,{"$f":"\" - Buchwert Interessentenbeiträge\"","v":" - Buchwert Interessentenbeiträge"},null,null,{"$f":"-SUM(Anlagen!X164:X200)","v":0},{"$f":"+E13+F13","v":0},null,{"$f":"IF($F$13=0,0,-$G$13*(SUM(Anlagen!AF164:AF200))/$F$13)","v":0},{"$f":"IF($F$13=0,0,-$G$13*(SUM(Anlagen!AG164:AG200))/$F$13)","v":0},{"$f":"IF($F$13=0,0,-$G$13*(SUM(Anlagen!AH164:AH200))/$F$13)","v":0},null,{"$f":"G13-I13-J13-K13","v":0},null,{"$f":"SUM(Anlagen!X110:X111)","v":0},{"$f":"SUM(Anlagen!T110:T111)","v":0},{"$f":"+P13/2+O13","v":0}]
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[true,null,"Basis für Eigenkapitalzinsen",null,{"$f":"SUM(E10:E14)","v":0},{"$f":"SUM(F10:F14)","v":0},{"$f":"SUM(G10:G14)","v":0},null,{"$f":"SUM(I10:I14)","v":0},{"$f":"SUM(J10:J14)","v":0},{"$f":"SUM(K10:K14)","v":0}]
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[true,null,"Manuelle Aufteilung des Eigenkapitals nach Kostenstellen in EURO"]
[true,null,"Eigenkapitalzinssatz ** und Eigenkapitalzinsen",null,2.5499999999999998E-2,null,{"$f":"MAX(0,$G$16*$E$19)","v":0},null,{"$f":"IF(AND(I18=\"\",ISERROR(I16)),0,IF(I18=\"\",I16*$E$19,$E$19*I18))","v":0},{"$f":"IF(AND(J18=\"\",ISERROR(J16)),0,IF(J18=\"\",J16*$E$19,$E$19*J18))","v":0},0]
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[true,null,"*  Im Bereich der geförderten Siedlungswasserwirtschaft in der Steiermark sind die Immateriellen Vermögenswerte und die Sachanlagen sowie die",null,null,null,null,null,"*** Kostenstellenzuordnung für Werteübernahme aus"]
[true,null,"Subventionen und Interessentenbeiträge verpflichtend vollständig im Registerblatt Anlagen zu erfassen. Im Bereich der geförderten Siedlungswasser-",null,null,null,null,null,"Registerblatt Anlagen / Schulden erfolgt automatisiert;"]
[true,null,"wirtschaft in der Steiermark sind die Investitionsdarlehen und Leasing im Registerblatt Schulden ebenfalls verpflichtend vollständig zu erfassen. Unter",null,null,null,null,null,"sonst manuelle Zuteilung in EURO erforderlich"]
[true,null,"diesen Voraussetzungen ist nur der Stand der Forderungen Barwerte Finanzierungszuschüsse aus der Vermögensrechnung in diese Spalte zu übertragen."]
[true]
[true,null,"** Durchschnitt der Emissionsrenditen von österreichischen Bundesanleihen (jährlicher Periodendurchschnitt) der letzten 25 Jahre (ÖWAV-Arbeitsbehelf 64)."]
[true,null,"Ab 2024 werden die Emissionsrenditen durch den Nachfolgeindex \"Renditen langfristiger staatlicher Schuldverschreibungen\" ersetzt"]
[true,null,"(siehe Addendum zum ÖWAV-Arbeitsbehelf 64)."]
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[true,{"$f":"\"%\"","v":"%"},null,null,"     jährliche Veränderung Einnahmen aus Gebühren geg. VJ % (ohne zukünftige Investitionen)"]
[true,"Plan absolut",null,null," Erforderliche Gebührenveränderung - nach Umsetzung der geplanten Investitionen  - absolut",null,null,null,null,null,{"$f":"IF(B4,(G10*(1+K13))-G10,0)","v":0},{"$f":"IF($B$4,(K$14*(1+L$13))-K$14,0)","v":0},0,0,0,0,0,0,0,0]
[true,"Plan relativ",null,null," Erforderliche Gebühreveränderung - nach Umsetzung der geplanten Investitionen - relativ"]
[true,null,null,null," Summe Einzahlungen aus Gebühren/Entgelten",null,null,null,null,null,{"$f":"+K12+K10","v":0},{"$f":"+L12+L10","v":0},0,0,0,0,0,0,0,0]
[true,null,null,"4.2"," Sonstige Einzahlungen ",null,{"$f":"SUMIF(BÜB!$V$13:$V$28,D15,BÜB!$U$13:$U$28)","v":0},null,null,null,{"$f":"G15*(1+K16)","v":0},{"$f":"K15*(1+L16)","v":0},0,0,0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,null,"     jährliche Veränderung sonstige Einzahlungen / Einnahmen  geg. VJ %"]
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[true,"Eintrag",null,"4.4"," Einzahlungen aus Zinsenzuschüssen FZ (Konto 860, 861) - Bestand",null,{"$f":"SUMIF(BÜB!$V$13:$V$28,D18,BÜB!$U$13:$U$28)","v":0}]
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[true,null,null,"1.1"," Material und Stoffe (einschließlich Vorräte)",null,{"$f":"SUMIF(BÜB!$V$31:$V$72,D22,BÜB!$U$31:$U$72)","v":0},null,null,null,{"$f":"G22*(1+K23)","v":0},{"$f":"K22*(1+L23)","v":0},{"$f":"L22*(1+M23)","v":0},{"$f":"M22*(1+N23)","v":0},0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,null,"     jährliche Veränderung Material und Stoffe geg. VJ %"]
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[true,{"$f":"\"%\"","v":"%"},null,null,"     jährliche Veränderung Personal geg. VJ %"]
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[true,{"$f":"\"%\"","v":"%"},null,null,"     jährliche Veränderung Leistungen durch Dritte geg. VJ %"]
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[true,{"$f":"\"%\"","v":"%"},null,null,"     jährliche Veränderung Energie  geg. VJ %"]
[true,null,null,"1.5"," Entsorgung",null,{"$f":"SUMIF(BÜB!$V$31:$V$72,D30,BÜB!$U$31:$U$72)","v":0},null,null,null,{"$f":"G30*(1+K31)","v":0},{"$f":"K30*(1+L31)","v":0},0,0,0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,null,"    jährliche Veränderung Entsorgung geg. VJ %"]
[true,null,null,"1.6"," Sonstiges für den Betrieb",null,{"$f":"SUMIF(BÜB!$V$31:$V$72,D32,BÜB!$U$31:$U$72)","v":0},null,null,null,{"$f":"G32*(1+K33)","v":0},{"$f":"K32*(1+L33)","v":0},0,0,0,0,0,0,0,0]
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[true,null,null,null," Veränderung Betriebskosten durch geplante Investitionen",null,null,null,null,null,{"$f":"IF(B4,'Investition-Finanzierung'!L28,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!M28+'Investition-Finanzierung'!L53,)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!N28+'Investition-Finanzierung'!M53+'Investition-Finanzierung'!L78,)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!O28+'Investition-Finanzierung'!N53+'Investition-Finanzierung'!M78+'Investition-Finanzierung'!L103,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!P28+'Investition-Finanzierung'!O53+'Investition-Finanzierung'!N78+'Investition-Finanzierung'!M103+'Investition-Finanzierung'!L128,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!Q28+'Investition-Finanzierung'!P53+'Investition-Finanzierung'!O78+'Investition-Finanzierung'!N103+'Investition-Finanzierung'!M128+'Investition-Finanzierung'!L153,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!R28+'Investition-Finanzierung'!Q53+'Investition-Finanzierung'!P78+'Investition-Finanzierung'!O103+'Investition-Finanzierung'!N128+'Investition-Finanzierung'!M153+'Investition-Finanzierung'!L178,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!S28+'Investition-Finanzierung'!R53+'Investition-Finanzierung'!Q78+'Investition-Finanzierung'!P103+'Investition-Finanzierung'!O128+'Investition-Finanzierung'!N153+'Investition-Finanzierung'!M178+'Investition-Finanzierung'!L203,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!T28+'Investition-Finanzierung'!S53+'Investition-Finanzierung'!R78+'Investition-Finanzierung'!Q103+'Investition-Finanzierung'!P128+'Investition-Finanzierung'!O153+'Investition-Finanzierung'!N178+'Investition-Finanzierung'!M203+'Investition-Finanzierung'!L228,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!U28+'Investition-Finanzierung'!T53+'Investition-Finanzierung'!S78+'Investition-Finanzierung'!R103+'Investition-Finanzierung'!Q128+'Investition-Finanzierung'!P153+'Investition-Finanzierung'!O178+'Investition-Finanzierung'!N203+'Investition-Finanzierung'!M228+'Investition-Finanzierung'!L253,0)","v":0}]
[true,null,null,"1.7"," Transfers (Verbandsumlagen, Umlage an Eigenbetrieb etc.)",null,{"$f":"SUMIF(BÜB!$V$31:$V$72,D35,BÜB!$U$31:$U$72)","v":0},null,null,null,{"$f":"G35*(1+K36)","v":0},{"$f":"K35*(1+L36)","v":0},0,0,0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,null,"     jährliche Veränderung Transfers geg. VJ %"]
[true,"Eintrag",null,"2.2.2"," Zinsen (Fremdmittel Bestand)",null,{"$f":"SUMIF(BÜB!$V$31:$V$72,D37,BÜB!$U$31:$U$72)","v":0}]
[true,"Plan",null,null," Zinsen (Darlehensaufnahme neu aus Investitionsplanung)",null,0,null,null,null,{"$f":"IF(B4,'Investition-Finanzierung'!L14+'Investition-Finanzierung'!L27,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!M14+'Investition-Finanzierung'!M27+'Investition-Finanzierung'!L39+'Investition-Finanzierung'!L52,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!N14+'Investition-Finanzierung'!N27+'Investition-Finanzierung'!M39+'Investition-Finanzierung'!M52+'Investition-Finanzierung'!L64+'Investition-Finanzierung'!L77,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!O14+'Investition-Finanzierung'!O27+'Investition-Finanzierung'!N39+'Investition-Finanzierung'!N52+'Investition-Finanzierung'!M64+'Investition-Finanzierung'!M77+'Investition-Finanzierung'!L89+'Investition-Finanzierung'!L102,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!P14+'Investition-Finanzierung'!P27+'Investition-Finanzierung'!O39+'Investition-Finanzierung'!O52+'Investition-Finanzierung'!N64+'Investition-Finanzierung'!N77+'Investition-Finanzierung'!M89+'Investition-Finanzierung'!M102+'Investition-Finanzierung'!L114+'Investition-Finanzierung'!L127,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!Q14+'Investition-Finanzierung'!Q27+'Investition-Finanzierung'!P39+'Investition-Finanzierung'!P52+'Investition-Finanzierung'!O64+'Investition-Finanzierung'!O77+'Investition-Finanzierung'!N89+'Investition-Finanzierung'!N102+'Investition-Finanzierung'!M114+'Investition-Finanzierung'!M127+'Investition-Finanzierung'!L139+'Investition-Finanzierung'!L152,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!R14+'Investition-Finanzierung'!R27+'Investition-Finanzierung'!Q39+'Investition-Finanzierung'!Q52+'Investition-Finanzierung'!P64+'Investition-Finanzierung'!P77+'Investition-Finanzierung'!O89+'Investition-Finanzierung'!O102+'Investition-Finanzierung'!N114+'Investition-Finanzierung'!N127+'Investition-Finanzierung'!M139+'Investition-Finanzierung'!M152+'Investition-Finanzierung'!L164+'Investition-Finanzierung'!L177,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!S14+'Investition-Finanzierung'!S27+'Investition-Finanzierung'!R39+'Investition-Finanzierung'!R52+'Investition-Finanzierung'!Q64+'Investition-Finanzierung'!Q77+'Investition-Finanzierung'!P89+'Investition-Finanzierung'!P102+'Investition-Finanzierung'!O114+'Investition-Finanzierung'!O127+'Investition-Finanzierung'!N139+'Investition-Finanzierung'!N152+'Investition-Finanzierung'!M164+'Investition-Finanzierung'!M177+'Investition-Finanzierung'!L189+'Investition-Finanzierung'!L202,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!T14+'Investition-Finanzierung'!T27+'Investition-Finanzierung'!S39+'Investition-Finanzierung'!S52+'Investition-Finanzierung'!R64+'Investition-Finanzierung'!R77+'Investition-Finanzierung'!Q89+'Investition-Finanzierung'!Q102+'Investition-Finanzierung'!P114+'Investition-Finanzierung'!P127+'Investition-Finanzierung'!O139+'Investition-Finanzierung'!O152+'Investition-Finanzierung'!N164+'Investition-Finanzierung'!N177+'Investition-Finanzierung'!M189+'Investition-Finanzierung'!M202+'Investition-Finanzierung'!L214+'Investition-Finanzierung'!L227,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!U14+'Investition-Finanzierung'!U27+'Investition-Finanzierung'!T39+'Investition-Finanzierung'!T52+'Investition-Finanzierung'!S64+'Investition-Finanzierung'!S77+'Investition-Finanzierung'!R89+'Investition-Finanzierung'!R102+'Investition-Finanzierung'!Q114+'Investition-Finanzierung'!Q127+'Investition-Finanzierung'!P139+'Investition-Finanzierung'!P152+'Investition-Finanzierung'!O164+'Investition-Finanzierung'!O177+'Investition-Finanzierung'!N189+'Investition-Finanzierung'!N202+'Investition-Finanzierung'!M214+'Investition-Finanzierung'!M227+'Investition-Finanzierung'!L239+'Investition-Finanzierung'!L252,0)","v":0}]
[true]
[true,null,null,"SA 1"," Saldo (1) Geldfluss aus der operativen Gebarung (31 - 32)",null,{"$f":"+G9-G21","v":0},{"$f":"SUM(H41:H85)","v":0},null,null,{"$f":"+K9-K21","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,"MVAG 361"," Auszahlung aus der Tilgung von Finanzschulden",null,{"$f":"BÜB!U79","v":0},null,null,null,{"$f":"K59","v":0},{"$f":"L59","v":0},0,0,0,0,0,0,0,0]
[true,null,null,null," Freie Finanzspitze (SA 1 - MVAG 361)",null,{"$f":"+G40-G41","v":0},null,null,null,{"$f":"+K40-K41","v":0},{"$f":"+L40-L41","v":0},0,0,0,0,0,0,0,0]
[true]
[true,null,null,"SU  33"," Summe Einzahlungen investive Gebarung (SU 33)",null,{"$f":"BÜB!U75","v":0},{"$f":"SUM(H50:H85)","v":0},null,null,{"$f":"SUM(K45:K49)","v":0},0,0,0,0,0,0,0,0,0]
[true,"Plan",null,null," Einzahlungen aus der Investitionstätigkeit (Veräußerung)",null,null,null,null,null,{"$f":"IF(B4,'Investition-Finanzierung'!E14,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E39,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E64,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E89,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E114,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E139,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E164,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E189,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E214,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E239,0)","v":0}]
[true,"Eintrag",null,null," Laufende Einzahlungen aus Rückzahlung von gewährten Darlehen (extern)"]
[true,"Plan",null,null," Einzahlung Kapitaltransfers (Investitionszuschüsse, Interessentenbeiträge, Sonstiges)",null,null,null,null,null,{"$f":"IF(B4,'Investition-Finanzierung'!E15+'Investition-Finanzierung'!E16+'Investition-Finanzierung'!E17,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E40+'Investition-Finanzierung'!E41+'Investition-Finanzierung'!E42,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E65+'Investition-Finanzierung'!E66+'Investition-Finanzierung'!E67,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E90+'Investition-Finanzierung'!E91+'Investition-Finanzierung'!E92,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E115+'Investition-Finanzierung'!E116+'Investition-Finanzierung'!E117,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E140+'Investition-Finanzierung'!E141+'Investition-Finanzierung'!E142,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E165+'Investition-Finanzierung'!E166+'Investition-Finanzierung'!E167,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E190+'Investition-Finanzierung'!E191+'Investition-Finanzierung'!E192,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E215+'Investition-Finanzierung'!E216+'Investition-Finanzierung'!E217,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E240+'Investition-Finanzierung'!E241+'Investition-Finanzierung'!E242,0)","v":0}]
[true,"Eintrag",null,null," Barwertzuschüsse FZ Bestand"]
[true,"Plan",null,null," Barwertzuschüsse FZ Planung",null,null,null,null,null,{"$f":"IF(B4,'Investition-Finanzierung'!L24,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!M24+'Investition-Finanzierung'!L49,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!N24+'Investition-Finanzierung'!M49+'Investition-Finanzierung'!L74,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!O24+'Investition-Finanzierung'!N49+'Investition-Finanzierung'!M74+'Investition-Finanzierung'!L99,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!P24+'Investition-Finanzierung'!O49+'Investition-Finanzierung'!N74+'Investition-Finanzierung'!M99+'Investition-Finanzierung'!L124,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!Q24+'Investition-Finanzierung'!P49+'Investition-Finanzierung'!O74+'Investition-Finanzierung'!N99+'Investition-Finanzierung'!M124+'Investition-Finanzierung'!L149,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!R24+'Investition-Finanzierung'!Q49+'Investition-Finanzierung'!P74+'Investition-Finanzierung'!O99+'Investition-Finanzierung'!N124+'Investition-Finanzierung'!M149+'Investition-Finanzierung'!L174,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!S24+'Investition-Finanzierung'!R49+'Investition-Finanzierung'!Q74+'Investition-Finanzierung'!P99+'Investition-Finanzierung'!O124+'Investition-Finanzierung'!N149+'Investition-Finanzierung'!M174+'Investition-Finanzierung'!L199,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!T24+'Investition-Finanzierung'!S49+'Investition-Finanzierung'!R74+'Investition-Finanzierung'!Q99+'Investition-Finanzierung'!P124+'Investition-Finanzierung'!O149+'Investition-Finanzierung'!N174+'Investition-Finanzierung'!M199+'Investition-Finanzierung'!L224,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!U24+'Investition-Finanzierung'!T49+'Investition-Finanzierung'!S74+'Investition-Finanzierung'!R99+'Investition-Finanzierung'!Q124+'Investition-Finanzierung'!P149+'Investition-Finanzierung'!O174+'Investition-Finanzierung'!N199+'Investition-Finanzierung'!M224+'Investition-Finanzierung'!L249,0)","v":0}]
[true,null,null,"SU 34"," Summe Auszahlungen investive Gebarung (SU 34)",null,{"$f":"BÜB!U76","v":0},null,null,null,{"$f":"SUM(K51:K53)","v":0},{"$f":"SUM(L51:L53)","v":0},0,0,0,0,0,0,0,0]
[true,"Plan",null,null," Auszahlungen aus der Investitionstätigkeit ",null,null,null,null,null,{"$f":"IF(B4,'Investition-Finanzierung'!$E$12,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E37,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E62,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E87,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E112,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E137,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E162,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E187,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E212,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E237,0)","v":0}]
[true,"Eintrag",null,null," Auszahlungen von gewährten Darlehen / Vorschüssen (extern)"]
[true,"Plan",null,null," Auszahlungen von Kapitaltransfers (kooperative Vorhaben)",null,null,null,null,null,{"$f":"IF(B4,'Investition-Finanzierung'!$E$13,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E38,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E63,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E88,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E113,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E138,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E163,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E188,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E213,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E238,0)","v":0}]
[true,null,null,"SA 2"," Saldo (2) Geldfluss aus der Investiven Gebarung (33 - 34)",null,{"$f":"+G44-G50","v":0},{"$f":"SUM(H55:H85)","v":0},null,null,{"$f":"+K44-K50","v":0},{"$f":"+L44-L50","v":0},0,0,0,0,0,0,0,0]
[true]
[true,null,null,"SA 3"," Saldo (3) Nettofinanzierungssaldo (SA1 + SA2)",null,{"$f":"+G40+G54","v":0},{"$f":"SUM(H57:H85)","v":0},null,null,{"$f":"+K40+K54","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,null,"SU 35"," Summe Einzahlungen aus der Finanzierungstätigkeit (SU 35)",null,{"$f":"BÜB!U77","v":0},{"$f":"SUM(H61:H85)","v":0},null,null,{"$f":"IF(B4,'Investition-Finanzierung'!$E$22+'Investition-Finanzierung'!$E$23,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E47+'Investition-Finanzierung'!E48,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E72+'Investition-Finanzierung'!E73,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E97+'Investition-Finanzierung'!E98,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E122+'Investition-Finanzierung'!E123,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E147+'Investition-Finanzierung'!E148,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E172+'Investition-Finanzierung'!E173,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E197+'Investition-Finanzierung'!E198,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E222+'Investition-Finanzierung'!E223,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E247+'Investition-Finanzierung'!E248,0)","v":0}]
[true,null,null,"SU 36"," Summe Auszahlungen aus der Finanzierungstätigkeit (SU 36)",null,{"$f":"BÜB!U78","v":0},null,null,null,{"$f":"+K60+K61","v":0},{"$f":"+L60+L61","v":0},{"$f":"+M60+M61","v":0},0,0,0,0,0,0,0]
[true,"Eintrag",null,null,"   davon Auszahlungen aus bestehenden Darlehen (Tilgung Bestand)"]
[true,"Plan",null,null,"   davon Auszahlungen aus Darlehen NEU (Tilgung geplante Darlehen)",null,null,null,null,null,{"$f":"IF(B4,'Investition-Finanzierung'!$L$15,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!$M$15+'Investition-Finanzierung'!$L$40,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!$N$15+'Investition-Finanzierung'!$M$40+'Investition-Finanzierung'!$L$65,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!$O$15+'Investition-Finanzierung'!$N$40+'Investition-Finanzierung'!$M$65+'Investition-Finanzierung'!$L$90,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!$P$15+'Investition-Finanzierung'!$O$40+'Investition-Finanzierung'!$N$65+'Investition-Finanzierung'!$M$90+'Investition-Finanzierung'!$L$115,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!$Q$15+'Investition-Finanzierung'!$P$40+'Investition-Finanzierung'!$O$65+'Investition-Finanzierung'!$N$90+'Investition-Finanzierung'!$M$115+'Investition-Finanzierung'!$L$140,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!$R$15+'Investition-Finanzierung'!$Q$40+'Investition-Finanzierung'!$P$65+'Investition-Finanzierung'!$O$90+'Investition-Finanzierung'!$N$115+'Investition-Finanzierung'!$M$140+'Investition-Finanzierung'!$L$165,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!$S$15+'Investition-Finanzierung'!$R$40+'Investition-Finanzierung'!$Q$65+'Investition-Finanzierung'!$P$90+'Investition-Finanzierung'!$O$115+'Investition-Finanzierung'!$N$140+'Investition-Finanzierung'!$M$165+'Investition-Finanzierung'!$L$190,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!$T$15+'Investition-Finanzierung'!$S$40+'Investition-Finanzierung'!$R$65+'Investition-Finanzierung'!$Q$90+'Investition-Finanzierung'!$P$115+'Investition-Finanzierung'!$O$140+'Investition-Finanzierung'!$N$165+'Investition-Finanzierung'!$M$190+'Investition-Finanzierung'!$L$215,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!$U$15+'Investition-Finanzierung'!$T$40+'Investition-Finanzierung'!$S$65+'Investition-Finanzierung'!$R$90+'Investition-Finanzierung'!$Q$115+'Investition-Finanzierung'!$P$140+'Investition-Finanzierung'!$O$165+'Investition-Finanzierung'!$N$190+'Investition-Finanzierung'!$M$215+'Investition-Finanzierung'!$L$240,0)","v":0}]
[true,null,null,"SA 4"," Saldo (4) Geldfluss aus der Finanzierungstätigkeit (35 - 36)",null,{"$f":"+G58-G59","v":0},{"$f":"SUM(H63:H85)","v":0},null,null,{"$f":"+K58-K59","v":0},{"$f":"+L58-L59","v":0},{"$f":"+M58-M59","v":0},0,0,0,0,0,0,0]
[true]
[true,null,null,"SA 5"," Saldo (5) Geldfluss aus der voranschlagswirksamen Geb. (SA3 + SA4)",null,{"$f":"+G56+G62","v":0},{"$f":"SUM(H65:H85)","v":0},null,null,{"$f":"+K62+K56","v":0},{"$f":"+L62+L56","v":0},0,0,0,0,0,0,0,0]
[true]
[true,"RL Bewegung",null," Entnahmen von zweckgebundenen HH-Rücklagen (ZMR) für Investition",null,null,{"$f":"BÜB!J75+BÜB!J76","v":0},null,null,null,{"$f":"IF(B4,'Investition-Finanzierung'!$E$19,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E44,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E69,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E94,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E119,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E144,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E169,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E194,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E219,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E244,0)","v":0}]
[true,"Eintrag",null," Zuweisung an HH-Rücklagen (ZMR) ",null,null,{"$f":"(BÜB!J77+BÜB!J78)*-1","v":0}]
[true,null,null,"SA 5 +/- Rücklagen",null,null,{"$f":"+G64+G66-G67","v":0},null,null,null,{"$f":"+K64+K66-K67","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,"Stand RL",null," Stand HH Rücklagen per 31.12",null,null,{"$f":"BÜB!U80","v":0},null,null,null,{"$f":"G70-K66+K67","v":0},{"$f":"K70-L66+L67","v":0},{"$f":"L70-M66+M67","v":0},0,0,0,0,0,0,0]
[true,"Stand ZMR",null,"   davon Stand ZMR (Sparbuch, Sparkonto) per 31.12. ",null,null,{"$f":"BÜB!U81","v":0},null,null,null,{"$f":"G71-K66+K67-K73+K74","v":0},{"$f":"K71-L66+L67-L73+L74","v":0},{"$f":"L71-M66+M67-M73+M74","v":0},0,0,0,0,0,0,0]
[true,"Stand IDL",null,"   davon Stand vergebene Innere Darlehen per 31.12.",null,null,{"$f":"G70-G71","v":0},null,null,null,{"$f":"G72+K73-K74","v":0},{"$f":"K72+L73-L74","v":0},{"$f":"L72+M73-M74","v":0},0,0,0,0,0,0,0]
[true,"Eintrag",null," Neue Vergabe / Gewährung von Inneren Darlehen"]
[true,"Eintrag",null," Einzahlung aus der Rückzahlung vergebener / gewährter Innerer Darlehen an ZMR"]
[true]
[true,"Aufnahme IDL",null," Stand aufgenommenes / erhaltenes Inneres Darlehen",null,null,null,null,null,null,{"$f":"G76+K77-K78","v":0},{"$f":"K76+L77-L78","v":0},{"$f":"L76+M77-M78","v":0},0,0,{"$f":"O76+P77-P78","v":0},0,0,0,0]
[true,"Plan",null," Neuaufnahme Innere Darlehen (von anderen Ansätzen)",null,null,null,null,null,null,{"$f":"IF(B4,'Investition-Finanzierung'!$E$24,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E49,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E74,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E99,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E124,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E149,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E174,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E199,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E224,0)","v":0},{"$f":"IF(B4,'Investition-Finanzierung'!E249,0)","v":0}]
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[true,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[true,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L8>$F8,L8<($F8+$F24+1)),IPMT($G24,L8-$F8,$F24,-$E24),0)","v":0},{"$f":"IF(AND(M8>$F8,M8<($F8+$F24+1)),IPMT($G24,M8-$F8,$F24,-$E24),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L8>$F8,L8<($F8+$F24+1)),PPMT($G24,L8-$F8,$F24,-$E24),0)","v":0},{"$f":"IF(AND(M8>$F8,M8<($F8+$F24+1)),PPMT($G24,M8-$F8,$F24,-$E24),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[true,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[true,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L8>$F8,IF(ISERROR(IPMT($G27,L8-$F8,$F27,-$E27)),0,IPMT($G27,L8-$F8,$F27,-$E27)),0)","v":0},{"$f":"IF(M8>$F8,IF(ISERROR(IPMT($G27,M8-$F8,$F27,-$E27)),0,IPMT($G27,M8-$F8,$F27,-$E27)),0)","v":0},{"$f":"IF(N8>$F8,IF(ISERROR(IPMT($G27,N8-$F8,$F27,-$E27)),0,IPMT($G27,N8-$F8,$F27,-$E27)),0)","v":0},0,0,0,0,0,0,0]
[true,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L8>$F8,IF(ISERROR(PPMT($G27,L8-$F8,$F27,-$E27)),0,PPMT($G27,L8-$F8,$F27,-$E27)),0)","v":0},{"$f":"IF(M8>$F8,IF(ISERROR(PPMT($G27,M8-$F8,$F27,-$E27)),0,PPMT($G27,M8-$F8,$F27,-$E27)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E12-E13+E14+E15+E16+E17+E18+E19+E20+E22+E23+E24","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L24+L23","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[true,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F28","v":0}]
[true,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E23+E22)/2*G28","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E29","v":0},{"$f":"M28*(1+G29)","v":0},{"$f":"N28*(1+G29)","v":0},{"$f":"O28*(1+G29)","v":0},{"$f":"P28*(1+G29)","v":0},{"$f":"Q28*(1+G29)","v":0},{"$f":"R28*(1+G29)","v":0},{"$f":"S28*(1+G29)","v":0},{"$f":"T28*(1+G29)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[true]
[true,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L14+L15-L25+L27+L28","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F8+1","v":2026},null,null,"Finanzschulden",null,null,{"$f":"+F33","v":2026},{"$f":"L33+1","v":2027},2028,2029,2030,2031,2032,2033,2034,2035]
[true,null,"   Neuerrichtung, Erweiterung"]
[true,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F47+1)),IPMT($G47,L33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F47+1)),IPMT($G47,M33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(N33>$F33,N33<($F33+$F47+1)),IPMT($G47,N33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(O33>$F33,O33<($F33+$F47+1)),IPMT($G47,O33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(P33>$F33,P33<($F33+$F47+1)),IPMT($G47,P33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(Q33>$F33,Q33<($F33+$F47+1)),IPMT($G47,Q33-$F33,$F47,-$E47),0)","v":0},0,0,0,0]
[true,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F47+1)), PPMT($G47,L33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F47+1)), PPMT($G47,M33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(N33>$F33,N33<($F33+$F47+1)), PPMT($G47,N33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(O33>$F33,O33<($F33+$F47+1)), PPMT($G47,O33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(P33>$F33,P33<($F33+$F47+1)), PPMT($G47,P33-$F33,$F47,-$E47),0)","v":0},0,0,0,0,0]
[true,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E34:E36)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F48+1)),IPMT($G48,L33-$F33,$F48,-$E48),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F48+1)),IPMT($G48,M33-$F33,$F48,-$E48),0)","v":0},{"$f":"IF(AND(N33>$F33,N33<($F33+$F48+1)),IPMT($G48,N33-$F33,$F48,-$E48),0)","v":0},{"$f":"IF(AND(O33>$F33,O33<($F33+$F48+1)),IPMT($G48,O33-$F33,$F48,-$E48),0)","v":0},0,0,0,0,0,0]
[true,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F48+1)),PPMT($G48,L33-$F33,$F48,-$E48),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F48+1)),PPMT($G48,M33-$F33,$F48,-$E48),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L35+L37","v":0},{"$f":"+M35+M37","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L36+L38","v":0},0,0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[true,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[true,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F49+1)),IPMT($G49,L33-$F33,$F49,-$E49),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F49+1)),IPMT($G49,M33-$F33,$F49,-$E49),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F49+1)),PPMT($G49,L33-$F33,$F49,-$E49),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F49+1)),PPMT($G49,M33-$F33,$F49,-$E49),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[true,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[true,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L33>$F33,IF(ISERROR(IPMT($G52,L33-$F33,$F52,-$E52)),0,IPMT($G52,L33-$F33,$F52,-$E52)),0)","v":0},{"$f":"IF(M33>$F33,IF(ISERROR(IPMT($G52,M33-$F33,$F52,-$E52)),0,IPMT($G52,M33-$F33,$F52,-$E52)),0)","v":0},{"$f":"IF(N33>$F33,IF(ISERROR(IPMT($G52,N33-$F33,$F52,-$E52)),0,IPMT($G52,N33-$F33,$F52,-$E52)),0)","v":0},0,0,0,0,0,0,0]
[true,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L33>$F33,IF(ISERROR(PPMT($G52,L33-$F33,$F52,-$E52)),0,PPMT($G52,L33-$F33,$F52,-$E52)),0)","v":0},{"$f":"IF(M33>$F33,IF(ISERROR(PPMT($G52,M33-$F33,$F52,-$E52)),0,PPMT($G52,M33-$F33,$F52,-$E52)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E37-E38+E39+E40+E41+E42+E43+E44+E45+E47+E48+E49","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L49+L48","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[true,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F53","v":0}]
[true,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E48+E47)/2*G53","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E54","v":0},{"$f":"M53*(1+G54)","v":0},{"$f":"N53*(1+G54)","v":0},{"$f":"O53*(1+G54)","v":0},{"$f":"P53*(1+G54)","v":0},{"$f":"Q53*(1+G54)","v":0},{"$f":"R53*(1+G54)","v":0},{"$f":"S53*(1+G54)","v":0},{"$f":"T53*(1+G54)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[true]
[true,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L39+L40-L50+L52+L53","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F33+1","v":2027},null,null,"Finanzschulden",null,null,{"$f":"+F58","v":2027},{"$f":"L58+1","v":2028},2029,2030,2031,2032,2033,2034,2035,2036]
[true,null,"   Neuerrichtung, Erweiterung"]
[true,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F72+1)),IPMT($G72,L58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F72+1)),IPMT($G72,M58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(N58>$F58,N58<($F58+$F72+1)),IPMT($G72,N58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(O58>$F58,O58<($F58+$F72+1)),IPMT($G72,O58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(P58>$F58,P58<($F58+$F72+1)),IPMT($G72,P58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(Q58>$F58,Q58<($F58+$F72+1)),IPMT($G72,Q58-$F58,$F72,-$E72),0)","v":0},0,0,0,0]
[true,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F72+1)), PPMT($G72,L58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F72+1)), PPMT($G72,M58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(N58>$F58,N58<($F58+$F72+1)), PPMT($G72,N58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(O58>$F58,O58<($F58+$F72+1)), PPMT($G72,O58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(P58>$F58,P58<($F58+$F72+1)), PPMT($G72,P58-$F58,$F72,-$E72),0)","v":0},0,0,0,0,0]
[true,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E59:E61)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F73+1)),IPMT($G73,L58-$F58,$F73,-$E73),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F73+1)),IPMT($G73,M58-$F58,$F73,-$E73),0)","v":0},{"$f":"IF(AND(N58>$F58,N58<($F58+$F73+1)),IPMT($G73,N58-$F58,$F73,-$E73),0)","v":0},{"$f":"IF(AND(O58>$F58,O58<($F58+$F73+1)),IPMT($G73,O58-$F58,$F73,-$E73),0)","v":0},0,0,0,0,0,0]
[true,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F73+1)),PPMT($G73,L58-$F58,$F73,-$E73),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F73+1)),PPMT($G73,M58-$F58,$F73,-$E73),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L60+L62","v":0},{"$f":"+M60+M62","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L61+L63","v":0},0,0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[true,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[true,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F74+1)),IPMT($G74,L58-$F58,$F74,-$E74),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F74+1)),IPMT($G74,M58-$F58,$F74,-$E74),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F74+1)),PPMT($G74,L58-$F58,$F74,-$E74),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F74+1)),PPMT($G74,M58-$F58,$F74,-$E74),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[true,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[true,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L58>$F58,IF(ISERROR(IPMT($G77,L58-$F58,$F77,-$E77)),0,IPMT($G77,L58-$F58,$F77,-$E77)),0)","v":0},{"$f":"IF(M58>$F58,IF(ISERROR(IPMT($G77,M58-$F58,$F77,-$E77)),0,IPMT($G77,M58-$F58,$F77,-$E77)),0)","v":0},{"$f":"IF(N58>$F58,IF(ISERROR(IPMT($G77,N58-$F58,$F77,-$E77)),0,IPMT($G77,N58-$F58,$F77,-$E77)),0)","v":0},0,0,0,0,0,0,0]
[true,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L58>$F58,IF(ISERROR(PPMT($G77,L58-$F58,$F77,-$E77)),0,PPMT($G77,L58-$F58,$F77,-$E77)),0)","v":0},{"$f":"IF(M58>$F58,IF(ISERROR(PPMT($G77,M58-$F58,$F77,-$E77)),0,PPMT($G77,M58-$F58,$F77,-$E77)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E62-E63+E64+E65+E66+E67+E68+E69+E70+E72+E73+E74","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L74+L73","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[true,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F78","v":0}]
[true,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E73+E72)/2*G78","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E79","v":0},{"$f":"M78*(1+G79)","v":0},{"$f":"N78*(1+G79)","v":0},{"$f":"O78*(1+G79)","v":0},{"$f":"P78*(1+G79)","v":0},{"$f":"Q78*(1+G79)","v":0},{"$f":"R78*(1+G79)","v":0},{"$f":"S78*(1+G79)","v":0},{"$f":"T78*(1+G79)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[true]
[true,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L64+L65-L75+L77+L78","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F58+1","v":2028},null,null,"Finanzschulden",null,null,{"$f":"+F83","v":2028},{"$f":"L83+1","v":2029},2030,2031,2032,2033,2034,2035,2036,2037]
[true,null,"   Neuerrichtung, Erweiterung"]
[true,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F97+1)),IPMT($G97,L83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F97+1)),IPMT($G97,M83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(N83>$F83,N83<($F83+$F97+1)),IPMT($G97,N83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(O83>$F83,O83<($F83+$F97+1)),IPMT($G97,O83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(P83>$F83,P83<($F83+$F97+1)),IPMT($G97,P83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(Q83>$F83,Q83<($F83+$F97+1)),IPMT($G97,Q83-$F83,$F97,-$E97),0)","v":0},0,0,0,0]
[true,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F97+1)), PPMT($G97,L83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F97+1)), PPMT($G97,M83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(N83>$F83,N83<($F83+$F97+1)), PPMT($G97,N83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(O83>$F83,O83<($F83+$F97+1)), PPMT($G97,O83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(P83>$F83,P83<($F83+$F97+1)), PPMT($G97,P83-$F83,$F97,-$E97),0)","v":0},0,0,0,0,0]
[true,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E84:E86)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F98+1)),IPMT($G98,L83-$F83,$F98,-$E98),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F98+1)),IPMT($G98,M83-$F83,$F98,-$E98),0)","v":0},{"$f":"IF(AND(N83>$F83,N83<($F83+$F98+1)),IPMT($G98,N83-$F83,$F98,-$E98),0)","v":0},{"$f":"IF(AND(O83>$F83,O83<($F83+$F98+1)),IPMT($G98,O83-$F83,$F98,-$E98),0)","v":0},0,0,0,0,0,0]
[true,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F98+1)),PPMT($G98,L83-$F83,$F98,-$E98),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F98+1)),PPMT($G98,M83-$F83,$F98,-$E98),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L85+L87","v":0},{"$f":"+M85+M87","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L86+L88","v":0},0,0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[true,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[true,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F99+1)),IPMT($G99,L83-$F83,$F99,-$E99),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F99+1)),IPMT($G99,M83-$F83,$F99,-$E99),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F99+1)),PPMT($G99,L83-$F83,$F99,-$E99),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F99+1)),PPMT($G99,M83-$F83,$F99,-$E99),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[true,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[true,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L83>$F83,IF(ISERROR(IPMT($G102,L83-$F83,$F102,-$E102)),0,IPMT($G102,L83-$F83,$F102,-$E102)),0)","v":0},{"$f":"IF(M83>$F83,IF(ISERROR(IPMT($G102,M83-$F83,$F102,-$E102)),0,IPMT($G102,M83-$F83,$F102,-$E102)),0)","v":0},{"$f":"IF(N83>$F83,IF(ISERROR(IPMT($G102,N83-$F83,$F102,-$E102)),0,IPMT($G102,N83-$F83,$F102,-$E102)),0)","v":0},0,0,0,0,0,0,0]
[true,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L83>$F83,IF(ISERROR(PPMT($G102,L83-$F83,$F102,-$E102)),0,PPMT($G102,L83-$F83,$F102,-$E102)),0)","v":0},{"$f":"IF(M83>$F83,IF(ISERROR(PPMT($G102,M83-$F83,$F102,-$E102)),0,PPMT($G102,M83-$F83,$F102,-$E102)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E87-E88+E89+E90+E91+E92+E93+E94+E95+E97+E98+E99","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L99+L98","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[true,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F103","v":0}]
[true,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E98+E97)/2*G103","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E104","v":0},{"$f":"M103*(1+G104)","v":0},{"$f":"N103*(1+G104)","v":0},{"$f":"O103*(1+G104)","v":0},{"$f":"P103*(1+G104)","v":0},{"$f":"Q103*(1+G104)","v":0},{"$f":"R103*(1+G104)","v":0},{"$f":"S103*(1+G104)","v":0},{"$f":"T103*(1+G104)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[true]
[true,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L89+L90-L100+L102+L103","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F83+1","v":2029},null,null,"Finanzschulden",null,null,{"$f":"+F108","v":2029},{"$f":"L108+1","v":2030},2031,2032,2033,2034,2035,2036,2037,2038]
[true,null,"   Neuerrichtung, Erweiterung"]
[true,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F122+1)),IPMT($G122,L108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F122+1)),IPMT($G122,M108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(N108>$F108,N108<($F108+$F122+1)),IPMT($G122,N108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(O108>$F108,O108<($F108+$F122+1)),IPMT($G122,O108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(P108>$F108,P108<($F108+$F122+1)),IPMT($G122,P108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(Q108>$F108,Q108<($F108+$F122+1)),IPMT($G122,Q108-$F108,$F122,-$E122),0)","v":0},0,0,0,0]
[true,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F122+1)), PPMT($G122,L108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F122+1)), PPMT($G122,M108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(N108>$F108,N108<($F108+$F122+1)), PPMT($G122,N108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(O108>$F108,O108<($F108+$F122+1)), PPMT($G122,O108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(P108>$F108,P108<($F108+$F122+1)), PPMT($G122,P108-$F108,$F122,-$E122),0)","v":0},0,0,0,0,0]
[true,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E109:E111)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F123+1)),IPMT($G123,L108-$F108,$F123,-$E123),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F123+1)),IPMT($G123,M108-$F108,$F123,-$E123),0)","v":0},{"$f":"IF(AND(N108>$F108,N108<($F108+$F123+1)),IPMT($G123,N108-$F108,$F123,-$E123),0)","v":0},{"$f":"IF(AND(O108>$F108,O108<($F108+$F123+1)),IPMT($G123,O108-$F108,$F123,-$E123),0)","v":0},0,0,0,0,0,0]
[true,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F123+1)),PPMT($G123,L108-$F108,$F123,-$E123),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F123+1)),PPMT($G123,M108-$F108,$F123,-$E123),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L110+L112","v":0},{"$f":"+M110+M112","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L111+L113","v":0},0,0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[true,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[true,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F124+1)),IPMT($G124,L108-$F108,$F124,-$E124),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F124+1)),IPMT($G124,M108-$F108,$F124,-$E124),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F124+1)),PPMT($G124,L108-$F108,$F124,-$E124),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F124+1)),PPMT($G124,M108-$F108,$F124,-$E124),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[true,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[true,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L108>$F108,IF(ISERROR(IPMT($G127,L108-$F108,$F127,-$E127)),0,IPMT($G127,L108-$F108,$F127,-$E127)),0)","v":0},{"$f":"IF(M108>$F108,IF(ISERROR(IPMT($G127,M108-$F108,$F127,-$E127)),0,IPMT($G127,M108-$F108,$F127,-$E127)),0)","v":0},{"$f":"IF(N108>$F108,IF(ISERROR(IPMT($G127,N108-$F108,$F127,-$E127)),0,IPMT($G127,N108-$F108,$F127,-$E127)),0)","v":0},0,0,0,0,0,0,0]
[true,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L108>$F108,IF(ISERROR(PPMT($G127,L108-$F108,$F127,-$E127)),0,PPMT($G127,L108-$F108,$F127,-$E127)),0)","v":0},{"$f":"IF(M108>$F108,IF(ISERROR(PPMT($G127,M108-$F108,$F127,-$E127)),0,PPMT($G127,M108-$F108,$F127,-$E127)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E112-E113+E114+E115+E116+E117+E118+E119+E120+E122+E123+E124","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L124+L123","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[true,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F128","v":0}]
[true,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E123+E122)/2*G128","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E129","v":0},{"$f":"M128*(1+G129)","v":0},{"$f":"N128*(1+G129)","v":0},{"$f":"O128*(1+G129)","v":0},{"$f":"P128*(1+G129)","v":0},{"$f":"Q128*(1+G129)","v":0},{"$f":"R128*(1+G129)","v":0},{"$f":"S128*(1+G129)","v":0},{"$f":"T128*(1+G129)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[true]
[true,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L114+L115-L125+L127+L128","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F108+1","v":2030},null,null,"Finanzschulden",null,null,{"$f":"+F133","v":2030},{"$f":"L133+1","v":2031},2032,2033,2034,2035,2036,2037,2038,2039]
[true,null,"   Neuerrichtung, Erweiterung"]
[true,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F147+1)),IPMT($G147,L133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F147+1)),IPMT($G147,M133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(N133>$F133,N133<($F133+$F147+1)),IPMT($G147,N133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(O133>$F133,O133<($F133+$F147+1)),IPMT($G147,O133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(P133>$F133,P133<($F133+$F147+1)),IPMT($G147,P133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(Q133>$F133,Q133<($F133+$F147+1)),IPMT($G147,Q133-$F133,$F147,-$E147),0)","v":0},0,0,0,0]
[true,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F147+1)), PPMT($G147,L133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F147+1)), PPMT($G147,M133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(N133>$F133,N133<($F133+$F147+1)), PPMT($G147,N133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(O133>$F133,O133<($F133+$F147+1)), PPMT($G147,O133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(P133>$F133,P133<($F133+$F147+1)), PPMT($G147,P133-$F133,$F147,-$E147),0)","v":0},0,0,0,0,0]
[true,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E134:E136)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F148+1)),IPMT($G148,L133-$F133,$F148,-$E148),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F148+1)),IPMT($G148,M133-$F133,$F148,-$E148),0)","v":0},{"$f":"IF(AND(N133>$F133,N133<($F133+$F148+1)),IPMT($G148,N133-$F133,$F148,-$E148),0)","v":0},{"$f":"IF(AND(O133>$F133,O133<($F133+$F148+1)),IPMT($G148,O133-$F133,$F148,-$E148),0)","v":0},0,0,0,0,0,0]
[true,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F148+1)),PPMT($G148,L133-$F133,$F148,-$E148),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F148+1)),PPMT($G148,M133-$F133,$F148,-$E148),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L135+L137","v":0},{"$f":"+M135+M137","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L136+L138","v":0},0,0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[true,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[true,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F149+1)),IPMT($G149,L133-$F133,$F149,-$E149),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F149+1)),IPMT($G149,M133-$F133,$F149,-$E149),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F149+1)),PPMT($G149,L133-$F133,$F149,-$E149),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F149+1)),PPMT($G149,M133-$F133,$F149,-$E149),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[true,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[true,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L133>$F133,IF(ISERROR(IPMT($G152,L133-$F133,$F152,-$E152)),0,IPMT($G152,L133-$F133,$F152,-$E152)),0)","v":0},{"$f":"IF(M133>$F133,IF(ISERROR(IPMT($G152,M133-$F133,$F152,-$E152)),0,IPMT($G152,M133-$F133,$F152,-$E152)),0)","v":0},{"$f":"IF(N133>$F133,IF(ISERROR(IPMT($G152,N133-$F133,$F152,-$E152)),0,IPMT($G152,N133-$F133,$F152,-$E152)),0)","v":0},0,0,0,0,0,0,0]
[true,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L133>$F133,IF(ISERROR(PPMT($G152,L133-$F133,$F152,-$E152)),0,PPMT($G152,L133-$F133,$F152,-$E152)),0)","v":0},{"$f":"IF(M133>$F133,IF(ISERROR(PPMT($G152,M133-$F133,$F152,-$E152)),0,PPMT($G152,M133-$F133,$F152,-$E152)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E137-E138+E139+E140+E141+E142+E143+E144+E145+E147+E148+E149","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L149+L148","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[true,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F153","v":0}]
[true,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E148+E147)/2*G153","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E154","v":0},{"$f":"M153*(1+G154)","v":0},{"$f":"N153*(1+G154)","v":0},{"$f":"O153*(1+G154)","v":0},{"$f":"P153*(1+G154)","v":0},{"$f":"Q153*(1+G154)","v":0},{"$f":"R153*(1+G154)","v":0},{"$f":"S153*(1+G154)","v":0},{"$f":"T153*(1+G154)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[true]
[true,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L139+L140-L150+L152+L153","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F133+1","v":2031},null,null,"Finanzschulden",null,null,{"$f":"+F158","v":2031},{"$f":"L158+1","v":2032},2033,2034,2035,2036,2037,2038,2039,2040]
[true,null,"   Neuerrichtung, Erweiterung"]
[true,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F172+1)),IPMT($G172,L158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F172+1)),IPMT($G172,M158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(N158>$F158,N158<($F158+$F172+1)),IPMT($G172,N158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(O158>$F158,O158<($F158+$F172+1)),IPMT($G172,O158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(P158>$F158,P158<($F158+$F172+1)),IPMT($G172,P158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(Q158>$F158,Q158<($F158+$F172+1)),IPMT($G172,Q158-$F158,$F172,-$E172),0)","v":0},0,0,0,0]
[true,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F172+1)), PPMT($G172,L158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F172+1)), PPMT($G172,M158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(N158>$F158,N158<($F158+$F172+1)), PPMT($G172,N158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(O158>$F158,O158<($F158+$F172+1)), PPMT($G172,O158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(P158>$F158,P158<($F158+$F172+1)), PPMT($G172,P158-$F158,$F172,-$E172),0)","v":0},0,0,0,0,0]
[true,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E159:E161)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F173+1)),IPMT($G173,L158-$F158,$F173,-$E173),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F173+1)),IPMT($G173,M158-$F158,$F173,-$E173),0)","v":0},{"$f":"IF(AND(N158>$F158,N158<($F158+$F173+1)),IPMT($G173,N158-$F158,$F173,-$E173),0)","v":0},{"$f":"IF(AND(O158>$F158,O158<($F158+$F173+1)),IPMT($G173,O158-$F158,$F173,-$E173),0)","v":0},0,0,0,0,0,0]
[true,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F173+1)),PPMT($G173,L158-$F158,$F173,-$E173),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F173+1)),PPMT($G173,M158-$F158,$F173,-$E173),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L160+L162","v":0},{"$f":"+M160+M162","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L161+L163","v":0},0,0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[true,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[true,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F174+1)),IPMT($G174,L158-$F158,$F174,-$E174),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F174+1)),IPMT($G174,M158-$F158,$F174,-$E174),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F174+1)),PPMT($G174,L158-$F158,$F174,-$E174),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F174+1)),PPMT($G174,M158-$F158,$F174,-$E174),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[true,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[true,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L158>$F158,IF(ISERROR(IPMT($G177,L158-$F158,$F177,-$E177)),0,IPMT($G177,L158-$F158,$F177,-$E177)),0)","v":0},{"$f":"IF(M158>$F158,IF(ISERROR(IPMT($G177,M158-$F158,$F177,-$E177)),0,IPMT($G177,M158-$F158,$F177,-$E177)),0)","v":0},{"$f":"IF(N158>$F158,IF(ISERROR(IPMT($G177,N158-$F158,$F177,-$E177)),0,IPMT($G177,N158-$F158,$F177,-$E177)),0)","v":0},0,0,0,0,0,0,0]
[true,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL 1)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L158>$F158,IF(ISERROR(PPMT($G177,L158-$F158,$F177,-$E177)),0,PPMT($G177,L158-$F158,$F177,-$E177)),0)","v":0},{"$f":"IF(M158>$F158,IF(ISERROR(PPMT($G177,M158-$F158,$F177,-$E177)),0,PPMT($G177,M158-$F158,$F177,-$E177)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E162-E163+E164+E165+E166+E167+E168+E169+E170+E172+E173+E174","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L174+L173","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[true,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F178","v":0}]
[true,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E173+E172)/2*G178","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E179","v":0},{"$f":"M178*(1+G179)","v":0},{"$f":"N178*(1+G179)","v":0},{"$f":"O178*(1+G179)","v":0},{"$f":"P178*(1+G179)","v":0},{"$f":"Q178*(1+G179)","v":0},{"$f":"R178*(1+G179)","v":0},{"$f":"S178*(1+G179)","v":0},{"$f":"T178*(1+G179)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[true]
[true,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L164+L165-L175+L177+L178","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F158+1","v":2032},null,null,"Finanzschulden",null,null,{"$f":"+F183","v":2032},{"$f":"L183+1","v":2033},2034,2035,2036,2037,2038,2039,2040,2041]
[true,null,"   Neuerrichtung, Erweiterung"]
[true,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F197+1)),IPMT($G197,L183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F197+1)),IPMT($G197,M183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(N183>$F183,N183<($F183+$F197+1)),IPMT($G197,N183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(O183>$F183,O183<($F183+$F197+1)),IPMT($G197,O183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(P183>$F183,P183<($F183+$F197+1)),IPMT($G197,P183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(Q183>$F183,Q183<($F183+$F197+1)),IPMT($G197,Q183-$F183,$F197,-$E197),0)","v":0},0,0,0,0]
[true,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F197+1)), PPMT($G197,L183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F197+1)), PPMT($G197,M183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(N183>$F183,N183<($F183+$F197+1)), PPMT($G197,N183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(O183>$F183,O183<($F183+$F197+1)), PPMT($G197,O183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(P183>$F183,P183<($F183+$F197+1)), PPMT($G197,P183-$F183,$F197,-$E197),0)","v":0},0,0,0,0,0]
[true,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E184:E186)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F198+1)),IPMT($G198,L183-$F183,$F198,-$E198),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F198+1)),IPMT($G198,M183-$F183,$F198,-$E198),0)","v":0},{"$f":"IF(AND(N183>$F183,N183<($F183+$F198+1)),IPMT($G198,N183-$F183,$F198,-$E198),0)","v":0},{"$f":"IF(AND(O183>$F183,O183<($F183+$F198+1)),IPMT($G198,O183-$F183,$F198,-$E198),0)","v":0},0,0,0,0,0,0]
[true,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F198+1)),PPMT($G198,L183-$F183,$F198,-$E198),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F198+1)),PPMT($G198,M183-$F183,$F198,-$E198),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L185+L187","v":0},{"$f":"+M185+M187","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L186+L188","v":0},0,0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[true,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[true,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F199+1)),IPMT($G199,L183-$F183,$F199,-$E199),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F199+1)),IPMT($G199,M183-$F183,$F199,-$E199),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F199+1)),PPMT($G199,L183-$F183,$F199,-$E199),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F199+1)),PPMT($G199,M183-$F183,$F199,-$E199),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[true,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[true,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L183>$F183,IF(ISERROR(IPMT($G202,L183-$F183,$F202,-$E202)),0,IPMT($G202,L183-$F183,$F202,-$E202)),0)","v":0},{"$f":"IF(M183>$F183,IF(ISERROR(IPMT($G202,M183-$F183,$F202,-$E202)),0,IPMT($G202,M183-$F183,$F202,-$E202)),0)","v":0},{"$f":"IF(N183>$F183,IF(ISERROR(IPMT($G202,N183-$F183,$F202,-$E202)),0,IPMT($G202,N183-$F183,$F202,-$E202)),0)","v":0},0,0,0,0,0,0,0]
[true,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L183>$F183,IF(ISERROR(PPMT($G202,L183-$F183,$F202,-$E202)),0,PPMT($G202,L183-$F183,$F202,-$E202)),0)","v":0},{"$f":"IF(M183>$F183,IF(ISERROR(PPMT($G202,M183-$F183,$F202,-$E202)),0,PPMT($G202,M183-$F183,$F202,-$E202)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E187-E188+E189+E190+E191+E192+E193+E194+E195+E197+E198+E199","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L199+L198","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[true,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F203","v":0}]
[true,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E198+E197)/2*G203","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E204","v":0},{"$f":"M203*(1+G204)","v":0},{"$f":"N203*(1+G204)","v":0},{"$f":"O203*(1+G204)","v":0},{"$f":"P203*(1+G204)","v":0},{"$f":"Q203*(1+G204)","v":0},{"$f":"R203*(1+G204)","v":0},{"$f":"S203*(1+G204)","v":0},{"$f":"T203*(1+G204)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[true]
[true,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L189+L190-L200+L202+L203","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F183+1","v":2033},null,null,"Finanzschulden",null,null,{"$f":"+F208","v":2033},{"$f":"L208+1","v":2034},2035,2036,2037,2038,2039,2040,2041,2042]
[true,null,"   Neuerrichtung, Erweiterung"]
[true,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F222+1)),IPMT($G222,L208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F222+1)),IPMT($G222,M208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(N208>$F208,N208<($F208+$F222+1)),IPMT($G222,N208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(O208>$F208,O208<($F208+$F222+1)),IPMT($G222,O208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(P208>$F208,P208<($F208+$F222+1)),IPMT($G222,P208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(Q208>$F208,Q208<($F208+$F222+1)),IPMT($G222,Q208-$F208,$F222,-$E222),0)","v":0},0,0,0,0]
[true,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F222+1)), PPMT($G222,L208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F222+1)), PPMT($G222,M208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(N208>$F208,N208<($F208+$F222+1)), PPMT($G222,N208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(O208>$F208,O208<($F208+$F222+1)), PPMT($G222,O208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(P208>$F208,P208<($F208+$F222+1)), PPMT($G222,P208-$F208,$F222,-$E222),0)","v":0},0,0,0,0,0]
[true,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E209:E211)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F223+1)),IPMT($G223,L208-$F208,$F223,-$E223),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F223+1)),IPMT($G223,M208-$F208,$F223,-$E223),0)","v":0},{"$f":"IF(AND(N208>$F208,N208<($F208+$F223+1)),IPMT($G223,N208-$F208,$F223,-$E223),0)","v":0},{"$f":"IF(AND(O208>$F208,O208<($F208+$F223+1)),IPMT($G223,O208-$F208,$F223,-$E223),0)","v":0},0,0,0,0,0,0]
[true,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F223+1)),PPMT($G223,L208-$F208,$F223,-$E223),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F223+1)),PPMT($G223,M208-$F208,$F223,-$E223),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L210+L212","v":0},{"$f":"+M210+M212","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L211+L213","v":0},0,0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[true,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[true,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F224+1)),IPMT($G224,L208-$F208,$F224,-$E224),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F224+1)),IPMT($G224,M208-$F208,$F224,-$E224),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F224+1)),PPMT($G224,L208-$F208,$F224,-$E224),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F224+1)),PPMT($G224,M208-$F208,$F224,-$E224),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[true,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[true,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L208>$F208,IF(ISERROR(IPMT($G227,L208-$F208,$F227,-$E227)),0,IPMT($G227,L208-$F208,$F227,-$E227)),0)","v":0},{"$f":"IF(M208>$F208,IF(ISERROR(IPMT($G227,M208-$F208,$F227,-$E227)),0,IPMT($G227,M208-$F208,$F227,-$E227)),0)","v":0},{"$f":"IF(N208>$F208,IF(ISERROR(IPMT($G227,N208-$F208,$F227,-$E227)),0,IPMT($G227,N208-$F208,$F227,-$E227)),0)","v":0},0,0,0,0,0,0,0]
[true,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L208>$F208,IF(ISERROR(PPMT($G227,L208-$F208,$F227,-$E227)),0,PPMT($G227,L208-$F208,$F227,-$E227)),0)","v":0},{"$f":"IF(M208>$F208,IF(ISERROR(PPMT($G227,M208-$F208,$F227,-$E227)),0,PPMT($G227,M208-$F208,$F227,-$E227)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E212-E213+E214+E215+E216+E217+E218+E219+E220+E222+E223+E224","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L224+L223","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[true,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F228","v":0}]
[true,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E223+E222)/2*G228","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E229","v":0},{"$f":"M228*(1+G229)","v":0},{"$f":"N228*(1+G229)","v":0},{"$f":"O228*(1+G229)","v":0},{"$f":"P228*(1+G229)","v":0},{"$f":"Q228*(1+G229)","v":0},{"$f":"R228*(1+G229)","v":0},{"$f":"S228*(1+G229)","v":0},{"$f":"T228*(1+G229)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[true]
[true,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L214+L215-L225+L227+L228","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F208+1","v":2034},null,null,"Finanzschulden",null,null,{"$f":"+F233","v":2034},{"$f":"L233+1","v":2035},2036,2037,2038,2039,2040,2041,2042,2043]
[true,null,"   Neuerrichtung, Erweiterung"]
[true,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F247+1)),IPMT($G247,L233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F247+1)),IPMT($G247,M233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(N233>$F233,N233<($F233+$F247+1)),IPMT($G247,N233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(O233>$F233,O233<($F233+$F247+1)),IPMT($G247,O233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(P233>$F233,P233<($F233+$F247+1)),IPMT($G247,P233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(Q233>$F233,Q233<($F233+$F247+1)),IPMT($G247,Q233-$F233,$F247,-$E247),0)","v":0},0,0,0,0]
[true,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F247+1)), PPMT($G247,L233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F247+1)), PPMT($G247,M233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(N233>$F233,N233<($F233+$F247+1)), PPMT($G247,N233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(O233>$F233,O233<($F233+$F247+1)), PPMT($G247,O233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(P233>$F233,P233<($F233+$F247+1)), PPMT($G247,P233-$F233,$F247,-$E247),0)","v":0},0,0,0,0,0]
[true,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E234:E236)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F248+1)),IPMT($G248,L233-$F233,$F248,-$E248),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F248+1)),IPMT($G248,M233-$F233,$F248,-$E248),0)","v":0},{"$f":"IF(AND(N233>$F233,N233<($F233+$F248+1)),IPMT($G248,N233-$F233,$F248,-$E248),0)","v":0},{"$f":"IF(AND(O233>$F233,O233<($F233+$F248+1)),IPMT($G248,O233-$F233,$F248,-$E248),0)","v":0},0,0,0,0,0,0]
[true,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F248+1)),PPMT($G248,L233-$F233,$F248,-$E248),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F248+1)),PPMT($G248,M233-$F233,$F248,-$E248),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L235+L237","v":0},{"$f":"+M235+M237","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L236+L238","v":0},0,0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[true,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[true,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F249+1)),IPMT($G249,L233-$F233,$F249,-$E249),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F249+1)),IPMT($G249,M233-$F233,$F249,-$E249),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F249+1)),PPMT($G249,L233-$F233,$F249,-$E249),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F249+1)),PPMT($G249,M233-$F233,$F249,-$E249),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[true,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[true,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L233>$F233,IF(ISERROR(IPMT($G252,L233-$F233,$F252,-$E252)),0,IPMT($G252,L233-$F233,$F252,-$E252)),0)","v":0},{"$f":"IF(M233>$F233,IF(ISERROR(IPMT($G252,M233-$F233,$F252,-$E252)),0,IPMT($G252,M233-$F233,$F252,-$E252)),0)","v":0},{"$f":"IF(N233>$F233,IF(ISERROR(IPMT($G252,N233-$F233,$F252,-$E252)),0,IPMT($G252,N233-$F233,$F252,-$E252)),0)","v":0},0,0,0,0,0,0,0]
[true,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L233>$F233,IF(ISERROR(PPMT($G252,L233-$F233,$F252,-$E252)),0,PPMT($G252,L233-$F233,$F252,-$E252)),0)","v":0},{"$f":"IF(M233>$F233,IF(ISERROR(PPMT($G252,M233-$F233,$F252,-$E252)),0,PPMT($G252,M233-$F233,$F252,-$E252)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E237-E238+E239+E240+E241+E242+E243+E244+E245+E247+E248+E249","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L249+L248","v":0},0,0,0,0,0,0,0,0,0]
[true,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[true,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F253","v":0}]
[true,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E248+E247)/2*G253","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E254","v":0},{"$f":"M253*(1+G254)","v":0},{"$f":"N253*(1+G254)","v":0},{"$f":"O253*(1+G254)","v":0},{"$f":"P253*(1+G254)","v":0},{"$f":"Q253*(1+G254)","v":0},{"$f":"R253*(1+G254)","v":0},{"$f":"S253*(1+G254)","v":0},{"$f":"T253*(1+G254)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[true]
[true,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L239+L240-L250+L252+L253","v":0},0,0,0,0,0,0,0,0,0]
["Ende"]

{"sheet":"Grafik Liquiditätsplan","index":9,"n_rows":45,"n_cols":13,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
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[null,null,"SU 31 Summe Einzahlungen operative Gebarung",null,null,null,null,null,null,"Saldo (5) Geldfluss aus der voranschlagswirksamen Geb. (SA3 + SA4)"]
[null,null,"SU 32 Summe Auszahlungen operative Gebarung",null,null,null,null,null,null,"Stand HH Rücklagen per 31.12"]
[null,null,"Freie Finanzspitze (SA 1 - MVAG 361)",null,null,null,null,null,null,"davon Stand ZMR (Sparbuch, Sparkonto) per 31.12."]
[null,null,"SU 34 Summe Auszahlungen investive Gebarung",null,null,null,null,null,null,"Liquide Mittel Ansatz 851 per 31.12."]
[null,null,"SU 36 Summe Auszahlungen aus der Finanzierungstätigkeit"]
[]
[{"$f":"\"Investitions- und Liquiditätsplan Abwasserentsorgung Rechnungsabschluss \"&wST.Jahr&\" \"&wST.KLR_Ebene&\" \"&IF(Liquiditätsplan!B4,\"inkl.\",\"exkl.\")&\" zukünftiger Investitionen\"","v":"Investitions- und Liquiditätsplan Abwasserentsorgung Rechnungsabschluss 2024  inkl. zukünftiger Investitionen"}]
[null,null,null,{"$f":"Liquiditätsplan!K8","v":2025},{"$f":"Liquiditätsplan!L8","v":2026},{"$f":"Liquiditätsplan!M8","v":2027},{"$f":"Liquiditätsplan!N8","v":2028},{"$f":"Liquiditätsplan!O8","v":2029},{"$f":"Liquiditätsplan!P8","v":2030},{"$f":"Liquiditätsplan!Q8","v":2031},{"$f":"Liquiditätsplan!R8","v":2032},{"$f":"Liquiditätsplan!S8","v":2033},{"$f":"Liquiditätsplan!T8","v":2034}]
[true,null,"SU 31 Summe Einzahlungen operative Gebarung",{"$f":"IF($A37,Liquiditätsplan!K9,NA())","v":0},{"$f":"IF($A37,Liquiditätsplan!L9,NA())","v":0},{"$f":"IF($A37,Liquiditätsplan!M9,NA())","v":0},{"$f":"IF($A37,Liquiditätsplan!N9,NA())","v":0},{"$f":"IF($A37,Liquiditätsplan!O9,NA())","v":0},{"$f":"IF($A37,Liquiditätsplan!P9,NA())","v":0},{"$f":"IF($A37,Liquiditätsplan!Q9,NA())","v":0},{"$f":"IF($A37,Liquiditätsplan!R9,NA())","v":0},{"$f":"IF($A37,Liquiditätsplan!S9,NA())","v":0},{"$f":"IF($A37,Liquiditätsplan!T9,NA())","v":0}]
[true,null,"SU 32 Summe Auszahlungen operative Gebarung",{"$f":"IF($A38,Liquiditätsplan!K21,NA())","v":0},{"$f":"IF($A38,Liquiditätsplan!L21,NA())","v":0},{"$f":"IF($A38,Liquiditätsplan!M21,NA())","v":0},{"$f":"IF($A38,Liquiditätsplan!N21,NA())","v":0},{"$f":"IF($A38,Liquiditätsplan!O21,NA())","v":0},{"$f":"IF($A38,Liquiditätsplan!P21,NA())","v":0},{"$f":"IF($A38,Liquiditätsplan!Q21,NA())","v":0},{"$f":"IF($A38,Liquiditätsplan!R21,NA())","v":0},{"$f":"IF($A38,Liquiditätsplan!S21,NA())","v":0},{"$f":"IF($A38,Liquiditätsplan!T21,NA())","v":0}]
[true,null,"Freie Finanzspitze (SA 1 - MVAG 361)",{"$f":"IF($A39,Liquiditätsplan!K42,NA())","v":0},{"$f":"IF($A39,Liquiditätsplan!L42,NA())","v":0},{"$f":"IF($A39,Liquiditätsplan!M42,NA())","v":0},{"$f":"IF($A39,Liquiditätsplan!N42,NA())","v":0},{"$f":"IF($A39,Liquiditätsplan!O42,NA())","v":0},{"$f":"IF($A39,Liquiditätsplan!P42,NA())","v":0},{"$f":"IF($A39,Liquiditätsplan!Q42,NA())","v":0},{"$f":"IF($A39,Liquiditätsplan!R42,NA())","v":0},{"$f":"IF($A39,Liquiditätsplan!S42,NA())","v":0},{"$f":"IF($A39,Liquiditätsplan!T42,NA())","v":0}]
[true,null,"SU 34 Summe Auszahlungen investive Gebarung",{"$f":"IF($A40,Liquiditätsplan!K50,NA())","v":0},{"$f":"IF($A40,Liquiditätsplan!L50,NA())","v":0},{"$f":"IF($A40,Liquiditätsplan!M50,NA())","v":0},{"$f":"IF($A40,Liquiditätsplan!N50,NA())","v":0},{"$f":"IF($A40,Liquiditätsplan!O50,NA())","v":0},{"$f":"IF($A40,Liquiditätsplan!P50,NA())","v":0},{"$f":"IF($A40,Liquiditätsplan!Q50,NA())","v":0},{"$f":"IF($A40,Liquiditätsplan!R50,NA())","v":0},{"$f":"IF($A40,Liquiditätsplan!S50,NA())","v":0},{"$f":"IF($A40,Liquiditätsplan!T50,NA())","v":0}]
[true,null,"SU 36 Summe Auszahlungen aus der Finanzierungstätigkeit",{"$f":"IF($A41,Liquiditätsplan!K59,NA())","v":0},{"$f":"IF($A41,Liquiditätsplan!L59,NA())","v":0},{"$f":"IF($A41,Liquiditätsplan!M59,NA())","v":0},{"$f":"IF($A41,Liquiditätsplan!N59,NA())","v":0},{"$f":"IF($A41,Liquiditätsplan!O59,NA())","v":0},{"$f":"IF($A41,Liquiditätsplan!P59,NA())","v":0},{"$f":"IF($A41,Liquiditätsplan!Q59,NA())","v":0},{"$f":"IF($A41,Liquiditätsplan!R59,NA())","v":0},{"$f":"IF($A41,Liquiditätsplan!S59,NA())","v":0},{"$f":"IF($A41,Liquiditätsplan!T59,NA())","v":0}]
[true,null,"Saldo (5) Geldfluss aus der voranschlagswirksamen Geb. (SA3 + SA4)",{"$f":"IF($A42,Liquiditätsplan!K64,NA())","v":0},{"$f":"IF($A42,Liquiditätsplan!L64,NA())","v":0},{"$f":"IF($A42,Liquiditätsplan!M64,NA())","v":0},{"$f":"IF($A42,Liquiditätsplan!N64,NA())","v":0},{"$f":"IF($A42,Liquiditätsplan!O64,NA())","v":0},{"$f":"IF($A42,Liquiditätsplan!P64,NA())","v":0},{"$f":"IF($A42,Liquiditätsplan!Q64,NA())","v":0},{"$f":"IF($A42,Liquiditätsplan!R64,NA())","v":0},{"$f":"IF($A42,Liquiditätsplan!S64,NA())","v":0},{"$f":"IF($A42,Liquiditätsplan!T64,NA())","v":0}]
[true,null,"Stand HH Rücklagen per 31.12",{"$f":"IF($A43,Liquiditätsplan!K70,NA())","v":0},{"$f":"IF($A43,Liquiditätsplan!L70,NA())","v":0},{"$f":"IF($A43,Liquiditätsplan!M70,NA())","v":0},{"$f":"IF($A43,Liquiditätsplan!N70,NA())","v":0},{"$f":"IF($A43,Liquiditätsplan!O70,NA())","v":0},{"$f":"IF($A43,Liquiditätsplan!P70,NA())","v":0},{"$f":"IF($A43,Liquiditätsplan!Q70,NA())","v":0},{"$f":"IF($A43,Liquiditätsplan!R70,NA())","v":0},{"$f":"IF($A43,Liquiditätsplan!S70,NA())","v":0},{"$f":"IF($A43,Liquiditätsplan!T70,NA())","v":0}]
[true,null,"davon Stand ZMR (Sparbuch, Sparkonto) per 31.12.",{"$f":"IF($A44,Liquiditätsplan!K71,NA())","v":0},{"$f":"IF($A44,Liquiditätsplan!L71,NA())","v":0},{"$f":"IF($A44,Liquiditätsplan!M71,NA())","v":0},{"$f":"IF($A44,Liquiditätsplan!N71,NA())","v":0},{"$f":"IF($A44,Liquiditätsplan!O71,NA())","v":0},{"$f":"IF($A44,Liquiditätsplan!P71,NA())","v":0},{"$f":"IF($A44,Liquiditätsplan!Q71,NA())","v":0},{"$f":"IF($A44,Liquiditätsplan!R71,NA())","v":0},{"$f":"IF($A44,Liquiditätsplan!S71,NA())","v":0},{"$f":"IF($A44,Liquiditätsplan!T71,NA())","v":0}]
[true,null,"Liquide Mittel Ansatz 851 per 31.12.",{"$f":"IF($A45,Liquiditätsplan!K84,NA())","v":0},{"$f":"IF($A45,Liquiditätsplan!L84,NA())","v":0},{"$f":"IF($A45,Liquiditätsplan!M84,NA())","v":0},{"$f":"IF($A45,Liquiditätsplan!N84,NA())","v":0},{"$f":"IF($A45,Liquiditätsplan!O84,NA())","v":0},{"$f":"IF($A45,Liquiditätsplan!P84,NA())","v":0},{"$f":"IF($A45,Liquiditätsplan!Q84,NA())","v":0},{"$f":"IF($A45,Liquiditätsplan!R84,NA())","v":0},{"$f":"IF($A45,Liquiditätsplan!S84,NA())","v":0},{"$f":"IF($A45,Liquiditätsplan!T84,NA())","v":0}]