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{"sheet":"Info","index":0,"n_rows":159,"n_cols":9,"rows_kept":159,"cut":false,"hidden":false,"merged":[[24,2,24,8],[52,2,52,8],[56,2,56,8],[158,2,158,8],[157,2,157,8],[141,2,141,8],[146,2,146,8],[147,2,147,8],[148,2,148,8],[149,2,149,8],[150,2,150,8],[152,2,152,8],[153,2,153,8],[100,2,100,8],[103,2,103,8],[105,2,105,8],[9,1,9,8],[10,1,10,8],[12,2,12,8],[21,6,21,8],[22,6,22,8],[20,6,20,8],[16,2,16,4],[15,2,15,4],[13,2,13,3],[13,6,13,8],[86,2,86,8],[99,2,99,8],[88,2,88,8],[92,2,92,8],[94,2,94,8],[138,2,138,8],[104,2,104,8],[121,2,121,7],[120,2,120,7],[102,2,102,8],[111,2,111,8],[115,2,115,7],[116,2,116,7],[124,2,124,7],[137,2,137,8],[132,2,132,8],[133,2,133,8],[134,2,134,8],[129,2,129,7],[119,2,119,7],[135,2,135,8],[60,2,60,8],[62,2,62,8],[64,2,64,8],[98,2,98,8],[80,2,80,8],[82,2,82,8],[84,2,84,8],[90,2,90,8],[96,2,96,8],[69,2,69,8],[71,2,71,8],[72,2,72,8],[66,2,66,8],[74,2,74,8],[76,2,76,8],[78,2,78,8],[136,2,136,8],[108,2,108,8],[106,2,106,8],[117,2,117,7],[128,2,128,7],[127,2,127,7],[126,2,126,7],[123,2,123,7],[122,2,122,7],[125,2,125,7],[114,2,114,7],[113,2,113,8],[118,2,118,7]]}
[false,"Ende"]
["Ende","Aktiva"]
[null,"Ende"]
[]
[]
[]
[]
[]
[]
[null,"Kosten- und Leistungsrechnung "]
[null,"für die kommunale Wasserversorgung in der Steiermark"]
[]
[null,null,"Version 02/2019"]
[null,null,null,null,null,null,{"$f":"CONCATENATE(\"Rechnungsabschlussjahr: \"&BAB!J12)","v":"Rechnungsabschlussjahr: 2017"}]
[]
[null,null,"Bezeichnung der KLR-Ebene (Gemeinde, AWV, AWG, etc.): ",null,null,null,"Stichtag",null,"Ansatz"]
[null,null,null,null,null,null,"2017-12-31",null,850]
[null,null,8179.26,null,{"$f":"DATE(G18,1,1)","v":"2017-01-01"},null,{"$f":"YEAR(G17)","v":2017}]
[null,null,9623.94]
[]
[null,null,"Erstellungsdatum:"]
[null,null,"Dateneingabe durch:"]
[null,null,"Funktion:"]
[]
[null,null,"Der Ersteller erklärt, die nachfolgenden Nutzungsbedingungen akzeptiert zu haben."]
[]
[]
[]
[]
[null,null,"Herausgeber:"]
[]
[null,null,"Amt der Steiermärkischen Landesregierung, Abteilung 14, Wasserwirtschaft, Ressourcen und Nachhaltigkeit "]
[null,null,"Wartingergasse 43, 8010 Graz"]
[]
[null,null,"Gemeindebund Steiermark"]
[null,null,"Stadionplatz 2, 8041 Graz"]
[]
[null,null,"Inhaltliche Bearbeitung:"]
[]
[null,null,"Dipl.-Ing. Peter Rappold, Amt der Steiermärkischen Landesregierung, Abteilung 14"]
[null,null,"Telefonnummer: 0316 877-4152, E-Mail: peter.rappold@stmk.gv.at"]
[]
[null,null,"Christian Lang, BSc MSc, Gemeindebund Steiermark"]
[null,null,"Telefonnummer: 0316 82 20 79-205, E-Mail:  lang@gemeindebund.steiermark.at "]
[]
[null,null,"Programmierung der Arbeitsmappe:"]
[]
[null,null,"Prok. Ing. Franz Murnig, Quantum - Institut für betriebswirtschaftliche Beratung GmbH"]
[null,null,"Telefonnummer: 0463 32612-41, E-Mail: franz.murnig@quantum-gmbh.at"]
[]
[null,null,"Haftungsausschluss"]
[]
[null,null,"Eine Haftung des Herausgebers für Schäden aufgrund von Fehlern im Programm wird ausgeschlossen. Die Ergebnisse sind auf Plausibilität zu prüfen."]
[]
[null,null,"Nutzungsbedingungen"]
[]
[null,null,"Die gegenständliche Excel-Arbeitsmappe steht den Wasserversorgern in der Steiermark kostenlos zur Verfügung. Eine Nutzung für Wasserversorger außerhalb der Steiermark ist aus rechtlichen Gründen nicht zulässig."]
[]
[null,null,"Anwendungsbeginn und heranzuziehendes Rechnungsjahr"]
[]
[null,null,"Die Kosten- und Leistungsrechnung (KLR) samt Finanzierungsplan ist für Landesförderungsanträge ab dem 01.01.2017 mit der gegenständlichen Arbeitsmappe in der A14 einzureichen."]
[]
[null,null,"Für die KLR ist jenes Rechnungsjahr heranzuziehen, welches bis zum Zeitpunkt der Einreichung der KLR zuletzt abgeschlossen wurde."]
[]
[null,null,"Bis 30. Juni eines Jahres dürfen jedoch auch die Daten des Rechnungsabschlusses des vorvorigen Jahres herangezogen werden. Das heißt, dass zum Beispiel für die Einreichung einer KLR bis Ende Juni 2019 auch noch der Rechnungsabschluss 2017 verwendet werden kann."]
[]
[null,null,"Zur Kontrolle der Basisdaten des Rechnungsabschlusses, ist ein entsprechender PDF-Auszug des Ansatzes / Detailnachweises Wasserversorgung zu übermitteln."]
[null,null,"Grundlagen"]
[]
[null,null,"Das Arbeiten mit der Arbeitsmappe setzt Grundkenntnisse im Umgang mit Excel voraus. Es wird empfohlen, die entsprechenden Kapitel im Excel-Handbuch oder in der eingebauten Excel-Hilfe (Taste F1) zu lesen!"]
[]
[null,null,"Vor dem Arbeiten mit dieser Arbeitsmappe ist die Makrosicherheit einzustellen:"]
[null,null,"Ab Excel 2013 ist beim ersten Mal unter \"Datei / Optionen / Trust Center / Einstellungen für Trust Center / Makroeinstellungen\" der Button \"Alle Makros mit Benachrichtigung deaktivieren\" auszuwählen. Nach jedem weiteren Programmstart dieser Excel-Datei muss, in einer sich automatisch öffnenden Sicherheitswarnung (Pop-up-Zeile oberhalb der Tabelle), der Button \"Inhalt aktivieren\" gewählt werden."]
[]
[null,null,"Sofortige Berechnung von Formeln ohne Zwischenspeichern: Datei / Optionen / Formeln / Automatisch"]
[]
[null,null,"Registerblatt Anlagen (auch für Subventionen und Interessentenbeiträge)"]
[]
[null,null,"Anschaffungskosten sind auch für Grundstücke einzutragen. Gemäß ÖWAV AB 61 ist der Barwert von Subventionen und Interessentenbeiträgen frühestens mit dem Inbetriebnahmedatum und in ihrer Summe maximal bis zu den Anschaffungskosten von Bauabschnitten zu aktivieren und investitionskostenaliquotiert (Grundstücke ausgenommen) für deren Anlagenarten mit ihren verschiedenen Nutzungsdauern / Restnutzungsdauern aufzulösen. Diese Werte sind erforderlichenfalls in getrennten Zeilen auf verschiedene Kostenstellen und bei Subventionen auch nach den Förderungsarten (Investitionskostenzuschuss / Finanzierungszuschuss) aufzuteilen. Die Auflösung von Interessenten-beiträgen, welche nicht zur Finanzierung von Bauabschnitten verwendet werden, ist möglich. In diesen Fällen muss die Auflösung über die längste betriebsgewöhnliche Nutzungsdauer der Wasserversorgungsanlage erfolgen. Eingaben in Form von Verknüpfungen mit anderen Registerblättern können beim späteren Auslesen der Excel Daten zu Problemen führen."]
[]
[null,null,"Registerblatt Schulden "]
[]
[null,null,"Wurden nur Teile des ursprünglichen Nominales für den angegeben Bauabschnitt verwendet, ist in der Bezeichnung (unter Angabe des ursprünglichen Gesamtnominales) darauf hinzuweisen. Nur wenn das gesamte ursprüngliche Nominale einem einzigen Bauabschnitt mit nur einer Kostenstelle zuzuordnen ist, dann ist für dieses Nominale eine einzige Zeile ausreichend. Ansonsten ist das Nominale (unter Angabe des ursprünglichen Gesamtnominales in der Bezeichnung) auf mehrere Zeilen aufzuteilen. Eingaben in Form von Verknüpfungen mit anderen Registerblättern können beim späteren Auslesen der Excel Daten zu Problemen führen."]
[]
[null,null,"Registerblatt Anlagenzusammenfassung"]
[]
[null,null,"Die Anlagenzusammenfassung hat keinen Einfluss auf die KLR, sondern stellt die schlüssige Finanzierung dar. Dazu werden aus den Registerblättern \"Anlagen\" (mit Subventionen und Interessentenbeiträgen) und \"Schulden\" alle Daten mit dem gemeinsamen Bezeichnungsschlüssel addiert. Wenn für einen Bauabschnitt auch Schulden für Investitionen außerhalb des einfachen Jahreserfordernisses gemäß ÖWAV AB 48 bestehen, dann entstehen bei diesem Bauabschnitt Überfinanzierungen, da im Anlagenverzeichnis (des Registerblattes \"Anlagen\") des Unterabschnittes Abwasserbeseitigung keine betriebsnotwendigen Anlagen (im Bereich des einfachen Jahreserfordernisses) zu finanzieren sind. Eine Dokumentation der Überfinanzierungen im Registerblatt \"Erläuterungen\" ist zweckmäßig."]
[]
[null,null,"Registerblatt Erläuterungen "]
[]
[null,null,"Dieses Registerblatt kann durch die AnwenderInnen mit den Möglichkeiten einer Excel-Tabelle frei formatiert werden. Hier sind die Dokumentationen zu den anderen Registerblättern anzugeben. Insbesondere:  gemäß ÖWAV AB 61 bauabschnittsbezogen vorzunehmende Zuordnungen und Aufteilungen von Subventionen und Interessentenbeiträgen, Grundlagen und Berechnungen interner plausibler historischer Wertfeststellungen gemäß ÖWAV AB 61, nicht förderungsfähige Anschaffungskosten und Nachweis von Kosten / Erlösen aus Neubildungen / Auflösungen von Rückstellungen (jeweils nur für die erworbenen Ansprüche aus der betriebsnotwendigen Leistungserbringung für das betrachtete Rechnungsjahr). "]
[]
[null,null,"Registerblatt Baupreisindex "]
[]
[null,null,"Dieses Registerblatt kann durch die AnwenderInnen mit den Möglichkeiten einer Excel-Tabelle frei formatiert werden. Hier sind für simulierte Anschaffungskosten gemäß ÖWAV Arbeitsbehelf 61 für Bewertungen mittels Durchschnittspreisermittlung (oder Gutachten) samt Inflationsbereinigung (mittels Baupreisindex) die Grundlagen und Berechnungen zu dokumentieren."]
[]
[null,null,"Registerblatt Eigenkapitalzinsen"]
[]
[null,null,"Die Eigenkapitalbasis ist gemäß ÖWAV AB 41 der Jahresdurchschnitt der Restwerte von: Anschaffungskosten minus Interessentenbeiträge und Subventionsbarwerte (der Investitionskosten- und Finanzierungszuschüsse) minus Nominalen der Schulden für Investitionen (nur für das einfache Jahreserfordernis gemäß ÖWAV AB 48). Als Eigenkapitalzinssatz ist der Zinssatz der zum Zeitpunkt der Erstellung der Kosten- und Leistungsrechnung zuletzt begebenen langfristigen inländischen Bundesanleihe anzugeben. Dieser kann mit dem nachfolgenden Link aus der Liste der Barwertzinssätze der Kommunalkredit Public Consulting GmbH entnommen werden:"]
[null,null,"https://www.umweltfoerderung.at/fileadmin/user_upload/media/umweltfoerderung/Dokumente_Betriebe/Wasser_Betriebe/Alle_Dokumente/Termine_KOSI_Zinssatz_Index_SWW.pdf"]
[null,null,"Registerblatt BÜB Ausgaben"]
[]
[null,null,"Nur die Ausgaben des Rechnungsabschlusses des Ansatzes  (Anordnungssoll, OH) / Detailnachweises Wasserversorgung (RA WV) sind im Registerblatt \"BÜB Ausgaben\" unter Befüllung der Spalte \"Ansatz\" zu übertragen. Wenn diese Ausgaben dem Registerblatt \"BAB\" als Kosten zuzuordnen sind, dann ist ihr Anteil nach Kostenstellen anzugeben. Alle Fremdkapitalzinsen des RA WV für Finanzierungsleasing / Forderungskauf, für Darlehen / Innere Darlehen und für die sonstigen Schuldaufnahmen sind im Registerblatt \"BÜB Ausgaben\"  für das Registerblatt \"BAB\" unter Punkt 2.2.2 als Kosten zu übernehmen. Dies gilt auch nach Ablauf der Nutzungsdauer von Investitionen. \n"]
[null,null,"Die Berücksichtigung (finanzierungswirksamer oder kalkulatorischer) periodengerechter Neubildungen von Rückstellungen für Ansprüche, welche von der betriebsnotwendigen Leistungserbringung im betrachteten Rechnungsjahr verursacht wurden, ist im Registerblatt \"Erläuterungen\" zu dokumentieren und über das Registerblatt \"BÜB Ausgaben\" dem Registerblatt \"BAB\" nach Kostenstellen und Kostenarten zuzuordnen. Periodengerechte nur kalkulatorische haushaltsinterne Vergütungen und Rückstellungen sind ohne Befüllung der Spalte \"Ansatz\" anzugeben, damit diese kalkulatorischen Kosten bei der Summenbildung des RA WV nicht dazuaddiert werden. \n"]
[null,null,"Im Fall nicht verbuchter innerbetrieblicher Verwaltungsleistungen sind als Vorgabe des Landes Steiermark ohne Nachweis höchstens nachfolgend angeführte Prozentsätze der Ausgaben (Anordnungssoll) des laufenden Betriebes für Vertretungskörper, Hauptverwaltung sowie für Anlagen der Verwaltung dem Haushalt Wasserversorgung als Verwaltungskosten plausibel den kalkulatorischen Kosten zurechenbar: 5 % wenn der gesamte Betrieb (Verteilung und Gewinnung) nur von der KLR-Ebene durchgeführt wird, 4 % wenn der Betrieb der Gewinnung nicht von der KLR-Ebene durchgeführt wird und 3 % wenn der gesamte Betrieb nicht von der KLR-Ebene durchgeführt wird. "]
[null,null,"Tilgungen werden dem Punkt 2.6 des Finanzierungsplanes zugeordnet. Alle anderen Ausgaben, welche nicht dem Registerblatt \"BAB\" zugeordnet werden können, sind dem Punkt 1.8 des Finanzierungsplanes zuzuordnen. Für Punkt 1.8 und Punkt 2.6 darf im Registerblatt \"BÜB Ausgaben\" keine Aufteilung nach Kostenstellen erfolgen."]
[null,null,"Registerblatt BÜB Einnahmen"]
[]
[null,null,"Nur die Einnahmen des Rechnungsabschlusses des Ansatzes  (Anordnungssoll, OH) / Detailnachweises Wasserversorgung (RA WV) sind im Registerblatt \"BÜB Einnahmen\" unter Befüllung der Spalte \"Ansatz\" zu übertragen und den Registerblättern \"BAB\" oder \"Finanzierungsplan\" zuzuordnen. Die (finanzierungswirksame oder nur kalkulatorische) periodengerechte Auflösung von Rückstellungen für Ansprüche, welche von der betriebsnotwendigen Leistungserbringung im betrachteten Rechnungsjahr verursacht wurde, ist im Registerblatt \"Erläuterungen\" zu dokumentieren und über das Registerblatt \"BÜB Einnahmen\" dem Registerblatt \"BAB\" zuzuordnen. Periodengerechte nur kalkulatorische haushaltsinterne Vergütungen und Rückstellungsauflösungen sind ohne Befüllung der Spalte \"Ansatz\" anzugeben, damit diese kalkulatorischen Kosten bei der Summenbildung des RA WV nicht dazuaddiert werden. Zusätzlich ist der Rücklagenstand per 31.12. des betrachteten Rechnungsjahres im Registerblatt \"BÜB Einnahmen\" für die Verwendung im Finanzierungsplan einzutragen."]
[null,null,"Registerblatt BAB"]
[]
[null,null,"Im Registerblatt \"BAB\" werden die Kosten von den Registerblättern \"Anlagen\" (inkl. Subventionen / Interessentenbeiträge), \"Eigenkapitalzinsen\", \"BÜB Ausgaben\" und die Erlöse vom Registerblatt \"BÜB Einnahmen\" befüllt. Bei der KLR von Gemeinden ist im Anschlussgrad der Hauptwohnsitzbevölkerung auch die durch Wassergenossenschaften entsorgte Hauptwohnsitzbevölkerung einzurechnen. Bei der KLR von Wasserverbänden und Wassergenossenschaften ist der Anschlussgrad immer 100%. "]
[null,null,"Vorgegebene Nutzungsdauern für die KLR in ganzen Jahren, sofern keine Begründungen für Abweichungen vorliegen"]
[null,null,"Vor dem Beschluss der Eröffnungsbilanz gemäß VRV 2015 ist für die örtlichen Nutzungsdauern der rot und \nkursiv gekennzeichneten Anlagen ein Gemeinderatsbeschluss bzw. ein Verbandsbeschluss zu fassen."]
[null,null,"000 Bebaute Grundstücke",null,null,null,null,null,"keine Eingabe"]
[null,null,"001 Unbebaute Grundstücke",null,null,null,null,null,"keine Eingabe"]
[null,null,"004 Wasser- u. Kanalisationsbauten- u. anlagen, bauliche Anlagen, ohne Wasserleitungen",null,null,null,null,null,25]
[null,null,"004 Wasser- u. Kanalisationsbauten- u. anlagen, Wasserleitungen, Hydranten, Schieber, Entlüftungen",null,null,null,null,null,50]
[null,null,"020 Masch. u. masch. Anl., Installat., el. u. elektron. Anl. u. Steuerungen, Wasseraufber., Notstromaggr.",null,null,null,null,null,13]
[null,null,"030 Werkzeuge und Geräte",null,null,null,null,null,8]
[null,null,"040 Personenkraftfahrzeuge ",null,null,null,null,null,8]
[null,null,"040 Betriebsfahrzeuge ohne Personenkraftfahrzeuge",null,null,null,null,null,10]
[null,null,"042 Arbeitsplatzausstattung, mit Betriebssystemen",null,null,null,null,null,4]
[null,null,"042 Bodenbeläge, Wandverkleidungen, Wasseruhren, Feuerbekämpfungsanlagen- u. geräte",null,null,null,null,null,5]
[null,null,"042 Videoanlagen",null,null,null,null,null,6]
[null,null,"042 Server",null,null,null,null,null,7]
[null,null,"042 Sonstige elektronische Maschinen u. Büromaschinen",null,null,null,null,null,8]
[null,null,"042 Einrichtungs- u. Ausstattungsgegenst., Laboreinrichtungen, Überwachungs-, Alarm- u. Fernwirkanlagen",null,null,null,null,null,10]
[null,null,"070 Immaterielle Anlagen, mit gekaufter Software, ohne Leitungsinformationssysteme ",null,null,null,null,null,"Vertrag /Nutzung"]
[null,null,"070 Leitungsinformationssysteme",null,null,null,null,null,10]
[null,null,"Zuordnungen zu den Kostenstellen - WASSER"]
[]
[null,null,"Verteilung:"]
[null,null,"Leitungen samt Einbauten (Schieber, Entlüftungen, Druckreduktionen, Messeinrichtungen, Energierzeugungsan- lagen), Hochbehälter, Wasserübernahmebauwerke und Wasserzähler. Wenn sie örtlich nicht bei der Gewinnungs- oder Aufbereitungsanlage situiert sind, zählen auch folgende dazu: Tiefbehälter, Pumpschächte, Pumpwerke, UV-Desinfektionsanlagen sowie die für den Betrieb der Wasserverteilung benützten Anteile von Betriebsgebäuden, Bauhöfen, Fahrzeugen, Maschinen, Werkzeugen, EDV-Anlagen und Steuerungen."]
[null,null,"Gewinnung:"]
[null,null,"Brunnen, Quellen samt deren Ableitungen und Aufbereitungsanlagen. Wenn sie örtlich bei der Gewinnungs- oder Aufbereitungsanlage situiert sind, zählen auch folgende Anlagen dazu: Tiefbehälter, Pumpschächte, Pumpwerke, UV-Desinfektionsanlagen, Energieerzeugungsanlagen sowie die für den Betrieb der Wassergewinnung benützten Anteile von Betriebsgebäuden, Bauhöfen, Fahrzeugen, Maschinen, Werkzeugen, EDV-Anlagen und Steuerungen."]
[null,null,"Verwaltung:"]
[null,null,"Gebäude, Büroausstattungen und EDV-Anlagen (inkl. Zubehör und Software) für die Tätigkeit der Organe und der Gemeindehauptverwaltung / Verbandsverwaltung / Genossenschaftsverwaltung."]
[]
[null,null,"Datenerfassung im Excel-Tool"]
[]
[null,null,"Die Bedienung der Tabellen erfolgt in den Registerblättern \"Anlagen\", \"Schulden\", \"BÜB- Ausgaben\" und \"BÜB Einnahmen\" mittels der benutzerdefinierten Symbolleiste, welche unter dem Reiter ADD-INS ersichtlich ist."]
[]
[]
[]
[]
[null,null,"Es stehen dabei folgende Icons zur Verfügung: Zeilen einfügen, Zeilen löschen, Drucken und Jahreswechsel."]
[null,null,"  "]
[null,null,"Beim Drucken besteht die Auswahlmöglichkeit Konzept / Bericht:"]
[null,null,"   - Konzept bedeutet, der Ausdruck erfolgt wie in Excel dargestellt"]
[null,null,"   - Bericht bedeutet, einen makrobasierten optimierten Ausdruck für einen Bericht ohne Leerzeilen"]
[]
[null,null,"Der Jahreswechsel kann entweder über das Icon unter den ADD-INS erfolgen oder über den Button \"Jahreswechsel mit Buchwertübernahme\" im Info-Blatt. Hinweis für \"zukünftige Investitionen\" im Finanzierungsplan: Nach dem Jahreswechsel sind bestehende Angaben des Vorjahresfinanzierungsplanes manuell um ein Jahr zurückzusetzen! "]
[null,null,"Im Registerblatt \"Anlagenzusammenfassung\" erfolgt das Einfügen bzw. das Löschen von Zeilen nicht über das Tool Add-Ins sondern mittels: Zeile markieren (z.B. 18); rechte Maustaste \"kopieren\"; wieder rechte Maustaste und \"kopierte Zellen einfügen\" bestätigen bzw. mittels: Zeile markieren (z.B. 18); rechte Maustaste \"Zellen löschen\" bestätigen."]
[]
[null,null,"Finanzierungsplan:"]
[]
[null,null,"Hinweis: Das \"Liquiditätsergebnis exkl. zukünftige Investitionen\" muss für das Rechnungsjahr der KLR Null ergeben (mit Ausnahme von nicht finanzierungswirksamen, also nur kalkulatorischen Kosten aus haushaltsinternen Vergütungen und Rückstellungsbildungen, welche hier dann liquiditätsmäßig negativ dargestellt werden)!"]
[null,null,"Ausgehend vom betrachteten Rechnungsjahr der KLR sind für die nächsten zehn Jahre Veränderungen bei den bereits bestehenden Betriebskosten (nach den Kostenarten des Registerblattes \"BAB\"), Gebühreneinnahmen, Annuitäten und Finanzierungszuschüssen darstellbar. Für jedes der folgenden 10 Jahre sind die Investitionskosten von vorgesehenen Leitungsinformationssystemen, Sanierungsbauvorhaben, Anpassungen an den Stand der Technik und Neuerrichtungen sowie die durch diese Investitionen verursachten Betriebskostenveränderungen einzutragen. Förderungsbarwerte, Interessentenbeiträge und die Summe der Mittel aus Rücklagen und OH sind für jedes der folgenden 10 Jahre jeweils getrennt einzugeben. Deren Gesamtsumme wird von den Investitionskosten dieses Jahres abgezogen, um das erforderliche ungeförderte Darlehensnominale für die Investitionen dieses Jahres zu errechnen. Daraus wird für jedes der folgenden zehn Jahre (für die anzugebende Darlehenslaufzeit und den anzugebenden Darlehenszinssatz) die Annuität berechnet. Annuitäten und Finanzierungszuschüsse sind im Jahr nach dem Auslaufen einmalig negativ einzutragen. Zusätzliche Gebühreneinnahmen durch zukünftige Investitionen sind einmalig nur im ersten Jahr der Entstehung einzutragen. Sonstige OH Ausgaben sind (ohne Zuführung Rücklagen, ohne Gewinnentnahmen und ohne Verrechnungen zwischen OH und AOH) als Jahresgesamtbeträge für jedes einzelne Jahr anzugeben. Nur Interessentenbeiträge / IZ / sonstige Einnahmen, welche nicht im gleichen Jahr zur Finanzierung von Investitionen der Finanzierungsplanprojekte verwendet werden, sind ebenfalls als Jahresgesamtbeträge für jedes einzelne Jahr anzugeben. Das Ergebnis ist eine jährliche und eine kumulierte Gegenüberstellung der Einnahmen und Ausgaben für eine Zehnjahresplanung ohne Investitionen und ohne Gebührenveränderungen sowie für eine Zehnjahresplanung mit Investitionen (für Leitungsinformationssyteme, Reinvestitionen und Neuerrichtungen) und mit Gebührenveränderungen. Der Finanzierungsplan für die nächsten 10 Jahre ist gemeinsam mit der KLR des betrachten Rechnungsjahres für die Vorlage bei der Gemeindeaufsichtsbehörde im Zuge der Genehmigung von Gebührenverordnungen und Darlehensaufnahmen vorgesehen."]

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[null,null,"Verketteter Baupreisindex für die Inflationsbereinigung von Wasser- und Abwasserbauten und -anlagen und Anlagen "]
[null,"   ","der Abfallwirtschaft zur Berechnung simulierter Anschaffungskosten gemäß ÖWAV Arbeitsbehelf 61 (Voranschlags-"]
[null,null,"und Rechnungsabschlussverordnung 2015 in der Abwasser-, Abfall- und Schutzwasserwirtschaft):  "]
[null," ","Seit 1984 \"Baupreisindex für den sonstigen Tiefbau\" mit Basis 1984 = 100,"]
[null," ","1966 bis 1983 \"verlängert\" mit dem \"umgerechneten Verbraucherpreisindex 1966\""]
[null,null,"sowie 1946 bis 1965 \"verlängert\" mit dem \"umgerechneten Lebenshaltungskostenindex (Wert 1952 interpoliert)\" "]
[]
[null,null,null,"umgerechneter",null,"umgerechneter",null,"Baupreisindex",null,"Baupreisindex "]
[null,null,null,"Lebenshaltungs-",null,"Verbraucher-",null," sonstiger Tiefbau",null,"sonstiger Tiefbau"]
[null,null,null,"kostenindex",null,"preisindex",null,"mit Basis 1984 = 100",null,"mit Basis 1984 = 100"]
[null,null,null,"Jahr","Index","Jahr","Index","Jahr","Index","Jahr","Index"]
[null,null,null,1946,4.32,1966,38.46,1984,100,2004,145]
[null,null,null,1947,8.5299999999999994,1967,40,1985,102,2005,144.80000000000001]
[null,null,null,1948,12.99,1968,41.12,1986,107,2006,148.30000000000001]
[null,null,null,1949,16.64,1969,42.38,1987,113,2007,153.1]
[null,null,null,1950,18.82,1970,44.23,1988,117,2008,161.6]
[null,null,null,1951,24.05,1971,46.31,1989,122,2009,171]
[null,null,null,1952,25.34,1972,49.23,1990,125,2010,184]
[null,null,null,1953,26.63,1973,52.96,1991,129,2011,191]
[null,null,null,1954,27.61,1974,58,1992,132,2012,195.8]
[null,null,null,1955,27.82,1975,62.88,1993,134,2013,196.5]
[null,null,null,1956,28.79,1976,67.5,1994,137,2014,197.2]
[null,null,null,1957,29.43,1977,71.19,1995,140.54,2015,196.7]
[null,null,null,1958,30.1,1978,73.73,1996,144.5,2016,198.3]
[null,null,null,1959,30.58,1979,76.459999999999994,1997,147.9,2017,200.4]
[null,null,null,1960,31.02,1980,81.81,1998,148.80000000000001]
[null,null,null,1961,32.01,1981,86.85,1999,147.1]
[null,null,null,1962,33.56,1982,91.58,2000,147]
[null,null,null,1963,34.520000000000003,1983,94.62,2001,146.30000000000001]
[null,null,null,1964,35.840000000000003,null,null,2002,145.9]
[null,null,null,1965,37.75,null,null,2003,145.30000000000001]
[]
[null,"Bezeichnung des Vermögenswertes und Dokumentation von Inbetriebnahmedatum, Mengenermittlung und Nutzungsdauer:"]
[]
[]
[]
[]
[]
[]
[null,"Dokumentation der Grundlagen der Durchschnittspreisermittlung (oder der bestehenden Gutachten):"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Berechnung der simulierten Anschaffungskosten nach Inflationsbereinigung:"]
[]
[null,"Anlagenteile",null,"ermittelter","Menge ","Menge mal Preis",null,"Jahr der","Indexzahl","Jahr der","Indexzahl ","simulierte "]
[null,null,null,"Preis",null,null,null," Preis- ","der Preis-","Inbetrieb-","Inbetrieb- ","Anschaffungs-"]
[null,null,null,"€",null,"€ ",null,"ermittlung","ermittlung","nahme","nahme","kosten in € "]
[null,null,null,null,null,{"$f":"D56*E56","v":0},null,null,null,null,null,{"$f":"I56*E56/G56","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,{"$f":"D57*E57","v":0},null,null,null,null,null,{"$error":"#DIV/0!"}]
[null,null,null,null,null,{"$f":"D58*E58","v":0},null,null,null,null,null,{"$error":"#DIV/0!"}]
[null,null,null,null,null,{"$f":"D59*E59","v":0},null,null,null,null,null,{"$error":"#DIV/0!"}]
[null,null,null,null,null,{"$f":"D60*E60","v":0},null,null,null,null,null,{"$error":"#DIV/0!"}]
[null,"Summe Anlage",null,null,null,null,null,null,null,null,null,{"$f":"ROUND(SUM(L56:M60),0)","v":{"$error":"#DIV/0!"}}]

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[true,null,"SUMME EINZELPOSITIONEN = SUMME RECHNUNGSABSCHLUSS",null,null,{"$f":"SUMPRODUCT(F11:F45,$L$11:$L$45)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUMPRODUCT(P11:P45,$L$11:$L$45)","v":0},{"$f":"SUMPRODUCT(Q11:Q45,$L$11:$L$45)","v":0},{"$f":"SUMPRODUCT(R11:R45,$L$11:$L$45)","v":0},null,{"$f":"SUMPRODUCT(T11:T45,$L$11:$L$45)","v":0}]
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["Ende"]
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[null,null,"4.1"]
[null,null,"4.2"]
[]
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[null,null,"8."]
[null,null,"9."]

{"sheet":"BAB","index":13,"n_rows":136,"n_cols":10,"rows_kept":136,"cut":false,"hidden":false,"merged":[[88,1,88,3],[116,1,116,6],[124,1,124,6],[134,1,134,9],[110,1,110,9],[109,1,109,9],[112,1,112,9],[113,1,113,9],[86,1,86,9],[99,1,99,9],[100,1,100,9],[93,1,93,9],[96,1,96,9],[88,4,88,9],[89,4,89,9],[90,4,90,9],[89,1,89,3],[91,1,91,3],[91,4,91,9],[90,1,90,3],[97,1,97,9],[102,1,102,9],[104,1,104,9],[105,1,105,9],[106,1,106,9],[108,1,108,9],[111,1,111,9],[77,2,77,3],[78,2,84,9],[75,2,75,3],[75,4,75,5],[74,7,74,8],[64,2,64,3],[64,4,64,5],[65,2,65,3],[65,4,65,5],[67,7,67,8],[72,2,72,3],[74,2,74,3],[74,4,74,5],[67,2,67,3],[67,4,67,5],[68,2,68,3],[68,4,68,5],[69,2,69,3],[69,4,69,5],[70,2,70,3],[70,4,70,5],[69,7,69,8],[65,7,65,9],[61,1,61,3],[61,4,61,5],[63,2,63,3],[43,2,43,3],[43,4,43,5],[45,2,45,3],[45,4,45,5],[63,4,63,5],[57,1,57,3],[57,4,57,5],[47,4,47,5],[48,2,48,3],[48,4,48,5],[50,2,50,3],[50,4,50,5],[52,2,52,3],[52,4,52,5],[55,1,55,3],[55,4,55,5],[37,2,37,3],[37,4,37,5],[39,2,39,3],[39,4,39,5],[41,2,41,3],[41,4,41,5],[54,4,54,5],[59,1,59,3],[59,4,59,5],[7,1,7,9],[8,1,8,9],[10,2,10,3],[10,4,10,5],[12,2,12,3],[12,4,12,5],[13,2,13,3],[13,4,13,5],[14,4,14,5],[11,2,11,5],[9,1,9,9],[17,2,17,3],[17,4,17,5],[19,2,19,3],[19,4,19,5],[21,2,21,3],[21,4,21,5],[15,2,15,3],[15,4,15,5],[35,2,35,3],[35,4,35,5],[23,2,23,3],[23,4,23,5],[25,2,25,3],[25,4,25,5],[27,2,27,3],[27,4,27,5],[30,2,30,3],[30,4,30,5],[32,4,32,5],[33,2,33,3],[33,4,33,5],[115,1,115,9],[130,7,130,9],[130,1,130,6],[117,1,117,8],[118,1,118,8],[131,1,131,8],[119,1,119,8],[120,1,120,8],[121,1,121,8],[122,1,122,8],[123,1,123,8],[125,1,125,8],[127,1,127,8],[128,1,128,8],[129,1,129,8],[126,1,126,8]]}
[false,"Ende"]
[false,"Anlagen"]
[false,"Ende"]
[true]
[true]
[true,null,"     Eine Umweltförderung des BMLFUW – managed by Kommunalkredit Public Consulting"]
[true]
[true,"Kosten- und Leistungsrechnung – WVA"]
[true,"Betriebsabrechnungsbogen (BAB) in Anlehnung an ÖVGW W61 inkl. Erlösermittlung - Beiträge exkl. UST"]
[true,{"$f":"CONCATENATE(\"Land Steiermark Version 02/2019; Erstellungsdatum \"&TEXT(Info!G21,\"TT.MM.JJJJ\"))","v":"Land Steiermark Version 02/2019; Erstellungsdatum 00.01.1900"}]
[true]
[true,"KLR-Ebene:",{"$f":"Info!C17","v":0},null,null,null,null,null,"Jahr des Rechnungsabschlusses:",{"$f":"YEAR(wST.PeriodeEnde)","v":2017}]
[true]
[true,null,null,null,"Summe",null,null,"Verteilung Speicherung","Gewinnung Aufbereitung","Verwaltung"]
[true]
[true,"1.","Betriebskosten",null,{"$f":"SUM(H16:J16)","v":0},null,null,{"$f":"SUM(H17:H32)","v":0},{"$f":"SUM(I17:I32)","v":0},{"$f":"SUM(J18:J31)","v":0}]
[true]
[true,"1.1","Material- und Stoffkosten",null,{"$f":"H18+I18+J18","v":0},null,null,{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B18,'BÜB Ausgaben'!P$10:P$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B18,'BÜB Ausgaben'!Q$10:Q$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B18,'BÜB Ausgaben'!R$10:R$46)","v":0}]
[true]
[true,"1.2","Personalkosten",null,{"$f":"H20+I20+J20","v":0},null,null,{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B20,'BÜB Ausgaben'!P$10:P$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B20,'BÜB Ausgaben'!Q$10:Q$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B20,'BÜB Ausgaben'!R$10:R$46)","v":0}]
[true]
[true,"1.3","Leistungen durch Dritte",null,{"$f":"H22+I22+J22","v":0},null,null,{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B22,'BÜB Ausgaben'!P$10:P$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B22,'BÜB Ausgaben'!Q$10:Q$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B22,'BÜB Ausgaben'!R$10:R$46)","v":0}]
[true]
[true,"1.4","Energiekosten",null,{"$f":"H24+I24+J24","v":0},null,null,{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B24,'BÜB Ausgaben'!P$10:P$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B24,'BÜB Ausgaben'!Q$10:Q$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B24,'BÜB Ausgaben'!R$10:R$46)","v":0}]
[true]
[true,"1.5","Kosten für Wasserbezug von Dritten",null,{"$f":"H26+I26+J26","v":0},null,null,{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B26,'BÜB Ausgaben'!P$10:P$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B26,'BÜB Ausgaben'!Q$10:Q$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B26,'BÜB Ausgaben'!R$10:R$46)","v":0}]
[true]
[true,"1.6","Sonstige betriebliche Kosten",null,{"$f":"H28+I28+J28","v":0},null,null,{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B28,'BÜB Ausgaben'!P$10:P$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B28,'BÜB Ausgaben'!Q$10:Q$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B28,'BÜB Ausgaben'!R$10:R$46)","v":0}]
[true]
[]
[true,"1.7","Vorschreibung Verbandsanteil",null,{"$f":"H31+I31","v":0},null,null,{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B31,'BÜB Ausgaben'!P$10:P$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B31,'BÜB Ausgaben'!Q$10:Q$46)","v":0}]
[true]
[true]
[true,"2.","Kapitalkosten",null,{"$f":"SUM(H34:J34)","v":0},null,null,{"$f":"SUM(H35:H46)-H38","v":0},{"$f":"SUM(I35:I46)-I38","v":0},{"$f":"SUM(J35:J46)-J38","v":0}]
[true]
[true,"2.1","Kalkulatorische Anlagenabschreibung",null,{"$f":"H36+I36+J36","v":0},null,null,{"$f":"SUM(Anlagen!AD9:AD88)","v":0},{"$f":"SUM(Anlagen!AE9:AE88)","v":0},{"$f":"SUM(Anlagen!AF9:AF88)","v":0}]
[true]
[true,"2.2","Kalkulatorische Zinsen",null,{"$f":"H38+I38+J38","v":0},null,null,{"$f":"H40+H42","v":0},{"$f":"I40+I42","v":0},{"$f":"J40+J42","v":0}]
[true]
[true,"2.2.1","        Eigenkapitalzinsen",null,{"$f":"H40+I40+J40","v":0},null,null,{"$f":"Eigenkapitalzinsen!F16","v":0},{"$f":"Eigenkapitalzinsen!G16","v":0},{"$f":"Eigenkapitalzinsen!H16","v":0}]
[true]
[true,"2.2.2","        Fremdkapitalzinsen",null,{"$f":"H42+I42+J42","v":0},null,null,{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B42,'BÜB Ausgaben'!P$10:P$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B42,'BÜB Ausgaben'!Q$10:Q$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B42,'BÜB Ausgaben'!R$10:R$46)","v":0}]
[true]
[true,"2.3","Kalkulatorische Wagnisse",null,{"$f":"H44+I44+J44","v":0},null,null,{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B44,'BÜB Ausgaben'!P$10:P$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B44,'BÜB Ausgaben'!Q$10:Q$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B44,'BÜB Ausgaben'!R$10:R$46)","v":0}]
[true]
[true,"2.4","Sonstige kalkulatorischen Kosten",null,{"$f":"H46+I46+J46","v":0},null,null,{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B46,'BÜB Ausgaben'!P$10:P$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B46,'BÜB Ausgaben'!Q$10:Q$46)","v":0},{"$f":"SUMIF('BÜB Ausgaben'!$J$10:$J$46,$B46,'BÜB Ausgaben'!R$10:R$46)","v":0}]
[true]
[true]
[true,"3.","Kostenauflösung / Kostenkorrektur",null,{"$f":"SUM(H49:J49)","v":0},null,null,{"$f":"SUM(H50:H53)","v":0},{"$f":"SUM(I50:I53)","v":0},{"$f":"SUM(J50:J53)","v":0}]
[true]
[true,"3.1","Auflösung Subventionen - Korrektur Anlagenabschreibung",null,{"$f":"H51+I51+J51","v":0},null,null,{"$f":"-SUM(Anlagen!AD92:AD134)","v":0},{"$f":"-SUM(Anlagen!AE92:AE134)","v":0},{"$f":"-SUM(Anlagen!AF92:AF134)","v":0}]
[true]
[true,"3.2","Auflösung Beiträge - Korrektur Anlagenabschreibung",null,{"$f":"H53+I53+J53","v":0},null,null,{"$f":"-SUM(Anlagen!AD138:AD158)","v":0},{"$f":"-SUM(Anlagen!AE138:AE158)","v":0},{"$f":"-SUM(Anlagen!AF138:AF158)","v":0}]
[true]
[true]
[true,"GESAMTKOSTEN vor Umlage Verwaltung",null,null,{"$f":"E49+E34+E16","v":0},null,null,{"$f":"H49+H34+H16","v":0},{"$f":"I49+I34+I16","v":0},{"$f":"J49+J34+J16","v":0}]
[true]
[true,"Umlage Verwaltungskosten",null,null,null,null,null,{"$f":"(J56/(H56+I56)*H56)","v":{"$error":"#DIV/0!"}},{"$f":"(J56/(H56+I56)*I56)","v":{"$error":"#DIV/0!"}}]
[true]
[true,"GESAMTKOSTEN nach Umlage Verwaltung",null,null,{"$f":"H60+I60","v":{"$error":"#DIV/0!"}},null,null,{"$f":"H56+H58","v":{"$error":"#DIV/0!"}},{"$f":"I56+I58","v":{"$error":"#DIV/0!"}}]
[true]
[true,null,null,null,{"$f":"IF(E60=0,\"\",E60/E60)","v":{"$error":"#DIV/0!"}},null,null,{"$f":"IF(E60=0,\"\",H60/E60)","v":{"$error":"#DIV/0!"}},{"$f":"IF(E60=0,\"\",I60/E60)","v":{"$error":"#DIV/0!"}}]
[true]
[true,null,null,null,"Summe"]
[true]
[true,"4.","Erlöse",null,{"$f":"SUM(E68:F70)","v":0},null,null,"5. Allgemeine Angaben "]
[true]
[true,"4.1","Laufende Einnahmen",null,{"$f":"SUMIF('BÜB Einnahmen'!$J$11:$J$45,$B68,'BÜB Einnahmen'!F$11:F$45)","v":0},null,null,"Wassermenge [m³]"]
[true]
[true,"4.2","Laufende Einnahmen von Dritten",null,{"$f":"SUMIF('BÜB Einnahmen'!$J$11:$J$45,$B70,'BÜB Einnahmen'!F$11:F$45)","v":0},null,null,"Anschlussgrad [%]"]
[true]
[true]
[true,"6.","Ergebnis"]
[true]
[true,null,"Berechneter kostendeckender Wasserpreis (EUR/m³)",null,{"$f":"IF(J68=0,\"\",E60/J68)","v":""},null,null,"Kostendeckungsgrad (%)",null,{"$f":"IF(E60=0,\"\",E66/E60)","v":{"$error":"#DIV/0!"}}]
[true]
[true]
[true,"7.","Anmerkungen (optional)"]
[true]
[true]
[]
[]
[]
[true]
[true]
[true]
[true,{"$f":"CONCATENATE(\"KLR-WVA Land Steiermark Version 02/2019; Erstellungsdatum \"&TEXT(Info!G21,\"TT.MM.JJJJ\"))","v":"KLR-WVA Land Steiermark Version 02/2019; Erstellungsdatum 00.01.1900"}]
[true]
[true,"KLR-Ebene:",null,null,{"$f":"Info!C17","v":0}]
[true,"Betrieb und Wartung für Leitungen, Pumpwerke, Behälter und Sonderbauwerke durch:"]
[true,"eigene Wassergewinnung / Wasserbezug von Dritten durch:"]
[true,"Betrieb und Wartung für \nGewinnung und Aufbereitung durch:"]
[true]
[true,"Vorgaben des Landes Steiermark zur einheitlichen Kostenüberleitung  bei der Ermittlung des einfachen Jahreserfordernisses  gemäß ÖWAV Arbeitsbehelf 41 in Anlehnung an ÖVGW Richtlinie 61 für den Betriebsabrechnungsbogen  (BAB)"]
[true]
[true,"Fremdkapitalzinsen"]
[true,"Beim einfachen Jahreserfordernis des \"BAB\" zählen gemäß ÖWAV AB 41 die tatsächlichen Fremdkapitalzinsen des abgeschlossenen Rechnungsjahres von Finanzierungsleasing / Forderungskauf, von Darlehen / Inneren Darlehen und von sonstigen Schuldaufnahmen zu den Fremdkapitalzinsen des einfachen Jahreserfordernisses der KLR. Dies gilt auch nach Ablauf der Nutzungsdauer von Investitionen. "]
[true]
[null,"Eigenkapitalzinsen"]
[null,"Die Eigenkapitalbasis ist gemäß ÖWAV AB 41 der Jahresdurchschnitt der Restwerte von: Anschaffungskosten minus Interessentenbeiträge und Subventionsbarwerte (der Investitionskosten- und Finanzierungszuschüsse) minus Nominalen der Schulden für Investitionen des einfachen Jahreserfordernisses gemäß ÖWAV AB 48. Als Eigenkapitalzinssatz ist der Zinssatz der zum Zeitpunkt der Erstellung der Kosten- und Leistungsrechnung zuletzt begebenen langfristigen inländischen Bundesanleihe anzugeben. Dieser kann mit dem nachfolgenden Link aus der Liste der Barwertzinssätze der Kommunalkredit Public Consulting GmbH entnommen werden:"]
[null,"https://www.umweltfoerderung.at/fileadmin/user_upload/media/umweltfoerderung/Dokumente_Betriebe/Wasser_Betriebe/Alle_Dokumente/Termine_KOSI_Zinssatz_Index_SWW.pdf"]
[true,"Plausibilitätsgrenzen für nicht verbuchte innerbetriebliche Verwaltungsleistungen "]
[true,"Im Fall nicht verbuchter innerbetrieblicher Leistungen sind als Vorgabe des Landes Steiermark ohne Nachweis höchstens nachfolgend angeführte Prozentsätze der Ausgaben (Anordnungssoll) des laufenden Betriebes (Eingabe bei \"BÜB Ausgaben\")  für Vertretungskörper, Hauptverwaltung sowie für Anlagen der Verwaltung dem Haushalt Wasserversorgung als Verwaltungskosten plausibel den kalkulatorischen Kosten zurechenbar:"]
[]
[true,"5 % wenn der gesamte Betrieb nur von der KLR-Ebene durchgeführt wird"]
[true,"4 %   wenn der Betrieb der Gewinnung nicht von der KLR-Ebene durchgeführt wird"]
[true,"3 %   wenn der gesamte Betrieb nicht vovon der KLR-Ebene durchgeführt wird"]
[true]
[true,"Rückstellungen (finanzierungswirksame oder kalkulatorische)"]
[true,"Kosten für die Neubildung von Rückstellungen und Erlöse für die Auflösung von Rückstellungen sind nur für die erworbenen Ansprüche aus der betriebsnotwendigen Leistungserbringung für das betrachtete Rechnungsjahr ansetzbar."]
[]
[null,"Anschlussgrad "]
[null,"Bei der KLR von Gemeinden ist im Anschlussgrad der Hauptwohnsitzbevölkerung auch die durch Wassergenossenschaften entsorgte Haupt-wohnsitzbevölkerung einzurechnen. Bei der KLR von Wasserverbänden und Wassergenossenschaften ist der Anschlussgrad immer 100%."]
[]
[true,"Vorgegebene Nutzungsdauern der KLR in ganzen Jahren, sofern keine Begründungen für Abweichungen vorliegen"]
[null,"Vor dem Beschluss der Eröffnungsbilanz gemäß VRV 2015 ist für die örtlichen Nutzungsdauern der rot und \nkursiv gekennzeichneten Anlagen ein Gemeinderatsbeschluss bzw. ein Verbandsbeschluss zu fassen."]
[null,"000 Bebaute Grundstücke",null,null,null,null,null,null,null,"keine Eingabe"]
[null,"001 Unbebaute Grundstücke",null,null,null,null,null,null,null,"keine Eingabe"]
[null,"004 Wasser- u. Kanalisationsbauten- u. anlagen, bauliche Anlagen, ohne Wasserleitungen",null,null,null,null,null,null,null,25]
[null,"004 Wasser- u. Kanalisationsbauten- u. anlagen, Wasserleitungen, Hydranten, Schieber, Entlüftungen",null,null,null,null,null,null,null,50]
[null,"020 Maschinen u. masch. Anlagen, Installat., elektr. u. elektron. Anl. u. Steuerungen, Wassseraufbereitung, Notstromaggregate",null,null,null,null,null,null,null,13]
[null,"030 Werkzeuge und Geräte",null,null,null,null,null,null,null,8]
[null,"040 Personenkraftwagen ",null,null,null,null,null,null,null,8]
[null,"040 Betriebsfahrzeuge ohne Personenkraftwagen",null,null,null,null,null,null,null,10]
[null,"042 Arbeitsplatzausstattung, mit Betriebssystemen",null,null,null,null,null,null,null,4]
[null,"042 Bodenbeläge, Wandverkleidungen, Wasseruhren, Feuerbekämpfungsanlagen- u. geräte",null,null,null,null,null,null,null,5]
[null,"042 Videoanlagen",null,null,null,null,null,null,null,6]
[null,"042 Server",null,null,null,null,null,null,null,7]
[null,"042 Sonstige elektronische Maschinen u. Büromaschinen",null,null,null,null,null,null,null,8]
[null,"042 Einrichtungs- u. Ausstattungsgegenstände, Laboreinrichtungen, Überwachungs-, Alarm- u. Fernwirkanlagen",null,null,null,null,null,null,null,10]
[true,"070 Immaterielle Anlagen, mit gekaufter Software, ohne Leitungsinformationssysteme ",null,null,null,null,null,"nach Vertrag / nach beabsichtigter Nutzung"]
[true,"070 Leitungsinformationssysteme",null,null,null,null,null,null,null,10]
[true]
[true,"Nutzungsbedingungen"]
[true,"Die gegenständliche Excel-Arbeitsmappe steht den Wasserversorgern in der Steiermark kostenlos zur Verfügung. Eine Nutzung für Wasserversorger außerhalb der Steiermark ist aus rechtlichen Gründen nicht zulässig."]
["Ende"]

{"sheet":"Finanzierungsplan","index":14,"n_rows":148,"n_cols":20,"rows_kept":148,"cut":false,"hidden":false,"merged":[[130,2,130,4],[130,5,130,6],[117,1,122,1],[63,10,63,19],[69,10,69,19],[75,10,75,19],[81,10,81,19],[87,10,87,19],[93,10,93,19],[99,10,99,19],[105,10,105,19],[111,10,111,19],[117,10,117,19],[63,1,68,1],[69,1,74,1],[75,1,80,1],[81,1,86,1],[87,1,92,1],[93,1,98,1],[99,1,104,1],[105,1,110,1],[111,1,116,1],[65,2,65,3],[66,2,66,3],[126,2,126,4],[126,5,126,6],[48,3,48,4],[27,5,27,6],[33,3,33,4],[35,3,35,4],[35,5,35,6],[37,3,37,4],[44,3,44,4],[46,3,46,4],[46,5,46,6],[48,5,48,6],[63,2,63,3],[64,2,64,3],[52,5,52,6],[53,3,53,4],[53,5,53,6],[57,5,57,6],[58,5,58,6],[43,5,43,6],[44,5,44,6],[39,3,39,4],[39,5,39,6],[60,2,60,6],[15,3,15,4],[15,5,15,6],[7,3,7,4],[7,5,7,6],[8,5,8,6],[9,3,9,4],[9,5,9,6],[19,5,19,6],[11,3,11,4],[11,5,11,6],[13,3,13,4],[17,3,17,4],[19,3,19,4],[21,3,21,4],[27,3,27,4],[29,3,29,4],[31,3,31,4],[31,5,31,6],[23,3,23,4],[23,5,23,6],[67,2,67,3],[82,2,82,3],[58,2,58,4],[50,3,50,4],[62,2,62,4],[75,2,75,3],[76,2,76,3],[77,2,77,3],[78,2,78,3],[79,2,79,3],[68,2,68,3],[69,2,69,3],[70,2,70,3],[71,2,71,3],[72,2,72,3],[73,2,73,3],[80,2,80,3],[81,2,81,3],[25,3,25,4],[55,3,55,4],[94,2,94,3],[95,2,95,3],[96,2,96,3],[97,2,97,3],[86,2,86,3],[87,2,87,3],[88,2,88,3],[89,2,89,3],[90,2,90,3],[91,2,91,3],[85,2,85,3],[74,2,74,3],[92,2,92,3],[93,2,93,3],[83,2,83,3],[115,2,115,3],[116,2,116,3],[117,2,117,3],[118,2,118,3],[98,2,98,3],[99,2,99,3],[100,2,100,3],[101,2,101,3],[102,2,102,3],[103,2,103,3],[112,2,112,3],[113,2,113,3],[107,2,107,3],[108,2,108,3],[109,2,109,3],[114,2,114,3],[110,2,110,3],[111,2,111,3],[104,2,104,3],[105,2,105,3],[106,2,106,3],[4,2,4,19],[128,2,128,4],[41,3,41,4],[132,2,132,4],[133,2,133,4],[145,2,145,4],[145,5,145,6],[137,2,137,4],[137,5,137,6],[139,2,139,4],[139,5,139,6],[141,2,141,4],[141,5,141,6],[143,2,143,4],[143,5,143,6],[84,2,84,3],[119,2,119,3],[120,2,120,3],[121,2,121,3],[122,2,122,3],[124,2,124,4],[124,5,124,6],[135,2,135,4],[135,5,135,6]]}
[false,"Ende"]
[false,"Anlagen"]
[false,"Ende"]
[true]
[true,null,{"$f":"CONCATENATE(\"Finanzierungsplan Wasserversorgung   Rechnungsabschluss \"&BAB!J12,\"   KLR-Ebene: \"&Info!C17)","v":"Finanzierungsplan Wasserversorgung   Rechnungsabschluss 2017   KLR-Ebene: "}]
[true]
[true]
[true,null,null,null,null,{"$f":"\"Summe \"&BAB!J12","v":"Summe 2017"},null,null,"Änd. p.a.",null,{"$f":"BAB!J12+1","v":2018},{"$f":"K8+1","v":2019},2020,2021,2022,2023,2024,2025,2026,2027]
[true]
[true,null,"1.","Betriebskosten",null,{"$f":"SUM(F11:F43)","v":0},{"$f":"SUM(G11:G43)","v":0},null,null,null,{"$f":"SUM(K12,K16,K20,K24,K28,K32,K36,K42)","v":0},{"$f":"SUM(L12,L16,L20,L24,L28,L32,L36,L42)","v":0},0,0,0,0,0,0,0,0]
[true]
[true,null,"1.1","Material- und Stoffkosten",null,{"$f":"BAB!E18","v":0},null,null,{"$f":"AVERAGE(K14:T14)","v":{"$error":"#DIV/0!"}},null,{"$f":"F12*(1+K14)","v":0},{"$f":"K12*(1+L14)","v":0},{"$f":"L12*(1+M14)","v":0},0,0,0,0,0,0,0]
[true]
[true,null,null,"jährliche Steigerung Material- und Stoffkosten geg. VJ %"]
[true]
[true,null,"1.2","Personalkosten",null,{"$f":"BAB!E20","v":0},null,null,{"$f":"AVERAGE(K18:T18)","v":{"$error":"#DIV/0!"}},null,{"$f":"F16*(1+K18)","v":0},{"$f":"K16*(1+L18)","v":0},{"$f":"L16*(1+M18)","v":0},0,0,0,0,0,0,0]
[true]
[true,null,null,"jährliche Steigerung Personalkosten geg. VJ %"]
[true]
[true,null,"1.3","Leistungen durch Dritte",null,{"$f":"BAB!E22","v":0},null,null,{"$f":"AVERAGE(K22:T22)","v":{"$error":"#DIV/0!"}},null,{"$f":"F20*(1+K22)","v":0},{"$f":"K20*(1+L22)","v":0},{"$f":"L20*(1+M22)","v":0},0,0,0,0,0,0,0]
[true]
[true,null,null,"jährliche Steigerung Leistungen durch Dritte geg. VJ %"]
[true]
[true,null,"1.4","Energiekosten",null,{"$f":"BAB!E24","v":0},null,null,{"$f":"AVERAGE(K26:T26)","v":{"$error":"#DIV/0!"}},null,{"$f":"F24*(1+K26)","v":0},{"$f":"K24*(1+L26)","v":0},{"$f":"L24*(1+M26)","v":0},{"$f":"M24*(1+N26)","v":0},{"$f":"N24*(1+O26)","v":0},{"$f":"O24*(1+P26)","v":0},{"$f":"P24*(1+Q26)","v":0},{"$f":"Q24*(1+R26)","v":0},{"$f":"R24*(1+S26)","v":0},{"$f":"S24*(1+T26)","v":0}]
[true]
[true,null,null,"jährliche Steigerung Energiekosten  geg. VJ %"]
[true]
[true,null,"1.5","Kosten für Wasserbezug von Dritten",null,{"$f":"BAB!E26","v":0},null,null,{"$f":"AVERAGE(K30:T30)","v":{"$error":"#DIV/0!"}},null,{"$f":"F28*(1+K30)","v":0},{"$f":"K28*(1+L30)","v":0},{"$f":"L28*(1+M30)","v":0},{"$f":"M28*(1+N30)","v":0},{"$f":"N28*(1+O30)","v":0},{"$f":"O28*(1+P30)","v":0},{"$f":"P28*(1+Q30)","v":0},{"$f":"Q28*(1+R30)","v":0},{"$f":"R28*(1+S30)","v":0},{"$f":"S28*(1+T30)","v":0}]
[true]
[true,null,null,"jährl. Steigerung Kosten für Wasserbezug von Dritten geg. VJ %"]
[true]
[true,null,"1.6","Sonstige betriebliche Kosten",null,{"$f":"BAB!E28","v":0},null,null,{"$f":"AVERAGE(K34:T34)","v":{"$error":"#DIV/0!"}},null,{"$f":"F32*(1+K34)","v":0},{"$f":"K32*(1+L34)","v":0},{"$f":"L32*(1+M34)","v":0},{"$f":"M32*(1+N34)","v":0},{"$f":"N32*(1+O34)","v":0},{"$f":"O32*(1+P34)","v":0},{"$f":"P32*(1+Q34)","v":0},{"$f":"Q32*(1+R34)","v":0},{"$f":"R32*(1+S34)","v":0},{"$f":"S32*(1+T34)","v":0}]
[true]
[true,null,null,"jährliche Steigerung sonstige betriebliche Kosten geg. VJ %"]
[true]
[true,null,"1.7","Vorschreibung Verbandsanteil",null,{"$f":"BAB!E31","v":0},null,null,{"$f":"AVERAGE(K38:T38)","v":{"$error":"#DIV/0!"}},null,{"$f":"F36*(1+K38)","v":0},{"$f":"K36*(1+L38)","v":0},{"$f":"L36*(1+M38)","v":0},{"$f":"M36*(1+N38)","v":0},{"$f":"N36*(1+O38)","v":0},{"$f":"O36*(1+P38)","v":0},{"$f":"P36*(1+Q38)","v":0},{"$f":"Q36*(1+R38)","v":0},{"$f":"R36*(1+S38)","v":0},{"$f":"S36*(1+T38)","v":0}]
[true]
[true,null,null,"jährliche Steigerung Vorschreibung Verbandsanteil geg. VJ %"]
[true]
[true,null,"1.8","im RA-Jahr: sonstige OH Ausgaben incl.: 298, 769, 910",null,{"$f":"SUMIF('BÜB Ausgaben'!$K$10:$K$46,$C40,'BÜB Ausgaben'!F$10:F$46)","v":0}]
[]
[null,null,"1.9","nach dem RA-Jahr: sonstige OH Ausgaben excl.: 298, 769, 910"]
[true]
[true]
[true,null,"2.","Kapitalausgaben",null,{"$f":"SUM(F47,F49)","v":0},null,null,null,null,{"$f":"F45*(1+I45)+K51","v":0},{"$f":"K45*(1+$I45)+L51","v":0},0,0,0,0,0,0,0,0]
[true]
[true,null,"2.1","Zinsen",null,{"$f":"BAB!E42","v":0}]
[true]
[true,null,"2.6","Tilgungen",null,{"$f":"SUMIF('BÜB Ausgaben'!$K$10:$K$46,$C49,'BÜB Ausgaben'!F$10:F$46)","v":0}]
[true]
[true,null,null,"auslaufende Annuitäten - negativ geg. VJ"]
[true]
[true]
[true,null,"8.","jährliche Finanzierungszuschüsse",null,{"$f":"SUMIF('BÜB Einnahmen'!$K$11:$K$45,$C54,'BÜB Einnahmen'!F$11:F$45)","v":0},null,null,null,null,{"$f":"F54*(1+I54)+K56","v":0},{"$f":"K54*(1+$I54)+L56","v":0},{"$f":"L54*(1+$I54)+M56","v":0},0,0,0,0,0,0,0]
[true]
[true,null,null,"auslaufende Finanzierungszuschüsse  - negativ geg. VJ"]
[true]
[true]
[true,null,"GESAMTAUSGABEN exkl. zukünftige Investitionen",null,null,{"$f":"F10+F45-F54","v":0},null,null,null,null,{"$f":"K10+K45-K54","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Planung der Investitionen der zukünftigen 10 Jahre"]
[true]
[true,null,"Finanzierung und zusätzliche Betriebskosten der zuk. Inv.",null,null,null,null,null,null,null,{"$f":"SUM(K64:K123)","v":0},{"$f":"SUM(L64:L123)","v":0},0,0,0,0,0,0,0,0]
[true,{"$f":"K8","v":2018},"Investitionskosten excl. UST",null,null,null,null,null,null,"Beschreibung zukünftige Investitionen:"]
[true,null,"Förderungsbarwerte für Investitionen (IZ/FZ)"]
[true,null,"Interessentenbeiträge für Investitionen",null,null,"Darlehenslaufzeit:"]
[true,null,"Rücklagen und OH für Investitionen",null,null,"Darlehenszinssatz:"]
[true,null,"ungefördertes Darlehensnominale",null,{"$f":"E64-SUM(E65:E67)","v":0},null,null,null,null,null,{"$f":"IF(E68=0,0,PMT(G67,G66,-E68))","v":0},{"$f":"K68","v":0},{"$f":"L68","v":0},0,0,0,0,0,0,0]
[true,null,"zusätzliche Betriebskosten durch Investitionen",null,null,"Steigerung:",null,null,null,null,{"$f":"E69","v":0},{"$f":"K69*(1+$G69)","v":0},{"$f":"L69*(1+$G69)","v":0},0,0,0,0,0,0,0]
[true,{"$f":"B64+1","v":2019},"Investitionskosten excl. UST",null,null,null,null,null,null,"Beschreibung zukünftige Investitionen:"]
[true,null,"Förderungsbarwerte für Investitionen (IZ/FZ)"]
[true,null,"Interessentenbeiträge für Investitionen",null,null,"Darlehenslaufzeit:"]
[true,null,"Rücklagen und OH für Investitionen",null,null,"Darlehenszinssatz:"]
[true,null,"ungefördertes Darlehensnominale",null,{"$f":"E70-SUM(E71:E73)","v":0},null,null,null,null,null,null,{"$f":"IF(E74=0,0,PMT(G73,G72,-E74))","v":0},{"$f":"L74","v":0},0,0,0,0,0,0,0]
[true,null,"zusätzliche Betriebskosten durch Investitionen",null,null,"Steigerung:",null,null,null,null,null,{"$f":"E75","v":0},{"$f":"L75*(1+$G75)","v":0},0,0,0,0,0,0,0]
[true,{"$f":"B70+1","v":2020},"Investitionskosten excl. UST",null,null,null,null,null,null,"Beschreibung zukünftige Investitionen:"]
[true,null,"Förderungsbarwerte für Investitionen (IZ/FZ)"]
[true,null,"interessentenbeiträge für Investitionen",null,null,"Darlehenslaufzeit:"]
[true,null,"Rücklagen und OH für Investitionen",null,null,"Darlehenszinssatz:"]
[true,null,"ungefördertes Darlehensnominale",null,{"$f":"E76-SUM(E77:E79)","v":0},null,null,null,null,null,null,null,{"$f":"IF(E80=0,0,PMT(G79,G78,-E80))","v":0},{"$f":"M80","v":0},0,0,0,0,0,0]
[true,null,"zusätzliche Betriebskosten durch Investitionen",null,null,"Steigerung:",null,null,null,null,null,null,{"$f":"E81","v":0},{"$f":"M81*(1+$G81)","v":0},0,0,0,0,0,0]
[true,{"$f":"B76+1","v":2021},"Investitionskosten excl. UST",null,null,null,null,null,null,"Beschreibung zukünftige Investitionen:"]
[true,null,"Förderungsbarwerte für Investitionen (IZ/FZ)"]
[true,null,"Interessentenbeiträge für Investitionen",null,null,"Darlehenslaufzeit:"]
[true,null,"Rücklagen und OH für Investitionen",null,null,"Darlehenszinssatz:"]
[true,null,"ungefördertes Darlehensnominale",null,{"$f":"E82-SUM(E83:E85)","v":0},null,null,null,null,null,null,null,null,{"$f":"IF(E86=0,0,PMT(G85,G84,-E86))","v":0},{"$f":"N86","v":0},0,0,0,0,0]
[true,null,"zusätzliche Betriebskosten durch Investitionen",null,null,"Steigerung:",null,null,null,null,null,null,null,{"$f":"E87","v":0},{"$f":"N87*(1+$G87)","v":0},0,0,0,0,0]
[true,{"$f":"B82+1","v":2022},"Investitionskosten excl. UST",null,null,null,null,null,null,"Beschreibung zukünftige Investitionen:"]
[true,null,"Förderungsbarwerte für Investitionen (IZ/FZ)"]
[true,null,"Interessentenbeiträge für Investitionen",null,null,"Darlehenslaufzeit:"]
[true,null,"Rücklagen und OH für Investitionen",null,null,"Darlehenszinssatz:"]
[true,null,"ungefördertes Darlehensnominale",null,{"$f":"E88-SUM(E89:E91)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(E92=0,0,PMT(G91,G90,-E92))","v":0},{"$f":"O92","v":0},0,0,0,0]
[true,null,"zusätzliche Betriebskosten durch Investitionen",null,null,"Steigerung:",null,null,null,null,null,null,null,null,{"$f":"E93","v":0},{"$f":"O93*(1+$G93)","v":0},0,0,0,0]
[true,{"$f":"B88+1","v":2023},"Investitionskosten excl. UST",null,null,null,null,null,null,"Beschreibung zukünftige Investitionen:"]
[true,null,"Förderungsbarwerte für Investitionen (IZ/FZ)"]
[true,null,"Interessentenbeiträge für Investitionen",null,null,"Darlehenslaufzeit:"]
[true,null,"Rücklagen und OH für Investitionen",null,null,"Darlehenszinssatz:"]
[true,null,"ungefördertes Darlehensnominale",null,{"$f":"E94-SUM(E95:E97)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E98=0,0,PMT(G97,G96,-E98))","v":0},{"$f":"P98","v":0},0,0,0]
[true,null,"zusätzliche Betriebskosten durch Investitionen",null,null,"Steigerung:",null,null,null,null,null,null,null,null,null,{"$f":"E99","v":0},{"$f":"P99*(1+$G99)","v":0},0,0,0]
[true,{"$f":"B94+1","v":2024},"Investitionskosten excl. UST",null,null,null,null,null,null,"Beschreibung zukünftige Investitionen:"]
[true,null,"Förderungsbarwerte für Investitionen (IZ/FZ)"]
[true,null,"Interessentenbeiträge für Investitionen",null,null,"Darlehenslaufzeit:"]
[true,null,"Rücklagen und OH für Investitionen",null,null,"Darlehenszinssatz:"]
[true,null,"ungefördertes Darlehensnominale",null,{"$f":"E100-SUM(E101:E103)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E104=0,0,PMT(G103,G102,-E104))","v":0},{"$f":"Q104","v":0},0,0]
[true,null,"zusätzliche Betriebskosten durch Investitionen",null,null,"Steigerung:",null,null,null,null,null,null,null,null,null,null,{"$f":"E105","v":0},{"$f":"Q105*(1+$G105)","v":0},0,0]
[true,{"$f":"B100+1","v":2025},"Investitionskosten excl. UST",null,null,null,null,null,null,"Beschreibung zukünftige Investitionen:"]
[true,null,"Förderungsbarwerte für Investitionen (IZ/FZ)"]
[true,null,"Interessentenbeiträge für Investitionen",null,null,"Darlehenslaufzeit:"]
[true,null,"Rücklagen und OH für Investitionen",null,null,"Darlehenszinssatz:"]
[true,null,"ungefördertes Darlehensnominale",null,{"$f":"E106-SUM(E107:E109)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E110=0,0,PMT(G109,G108,-E110))","v":0},{"$f":"R110","v":0},0]
[true,null,"zusätzliche Betriebskosten durch Investitionen",null,null,"Steigerung:",null,null,null,null,null,null,null,null,null,null,null,{"$f":"E111","v":0},{"$f":"R111*(1+$G111)","v":0},0]
[true,{"$f":"B106+1","v":2026},"Investitionskosten excl. UST",null,null,null,null,null,null,"Beschreibung zukünftige Investitionen:"]
[true,null,"Förderungsbarwerte für Investitionen (IZ/FZ)"]
[true,null,"Interessentenbeiträge für Investitionen",null,null,"Darlehenslaufzeit:"]
[true,null,"Rücklagen und OH für Investitionen",null,null,"Darlehenszinssatz:"]
[true,null,"ungefördertes Darlehensnominale",null,{"$f":"E112-SUM(E113:E115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E116=0,0,PMT(G115,G114,-E116))","v":0},{"$f":"S116","v":0}]
[true,null,"zusätzliche Betriebskosten durch Investitionen",null,null,"Steigerung:",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E117","v":0},{"$f":"S117*(1+$G117)","v":0}]
[true,{"$f":"B112+1","v":2027},"Investitionskosten excl. UST",null,null,null,null,null,null,"Beschreibung zukünftige Investitionen:"]
[true,null,"Förderungsbarwerte für Investitionen (IZ/FZ)"]
[true,null,"Interessentenbeiträge für Investitionen",null,null,"Darlehenslaufzeit:"]
[true,null,"Rücklagen und OH für Investitionen",null,null,"Darlehenszinssatz:"]
[true,null,"ungefördertes Darlehensnominale",null,{"$f":"E118-SUM(E119:E121)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E122=0,0,PMT(G121,G120,-E122))","v":0}]
[true,null,"zusätzliche Betriebskosten durch Investitionen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E123","v":0}]
[true]
[true,null,"GESAMTAUSGABEN inkl. zukünftige Investitionen",null,null,{"$f":"F59","v":0},{"$f":"G59+G63","v":0},null,null,null,{"$f":"K59+K63","v":0},{"$f":"L59+L63","v":0},0,0,0,0,0,0,0,0]
[true]
[true,null,"9.  für das RA-Jahr: Interessentenbeitr./IZ/sonst. Einnahmen",null,null,{"$f":"SUMIF('BÜB Einnahmen'!$K$11:$K$45,\"9.\",'BÜB Einnahmen'!F$11:F$45)","v":0},0]
[]
[true,null,"zus. zu FP-Projekten: Interessentenbeiträge/IZ/sonst. Einnahmen "]
[]
[null,null,"GESAMTEINNAHMEN exkl. zuk. Inv./Gebührenerhöhung",null,null,{"$f":"BAB!$E$66+F127","v":0},{"$f":"G61+G65","v":0},null,null,null,{"$f":"BAB!$E$66+K129","v":0},{"$f":"BAB!$E$66+L129","v":0},{"$f":"BAB!$E$66+M129","v":0},{"$f":"BAB!$E$66+N129","v":0},{"$f":"BAB!$E$66+O129","v":0},{"$f":"BAB!$E$66+P129","v":0},{"$f":"BAB!$E$66+Q129","v":0},{"$f":"BAB!$E$66+R129","v":0},{"$f":"BAB!$E$66+S129","v":0},{"$f":"BAB!$E$66+T129","v":0}]
[true]
[true,null,"Gebührenerhöhung geg. VJ %"]
[true,null,"zusätzliche Gebühreneinnahmen durch die zuk. Inv. geg. VJ"]
[]
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[{"$f":"OR(F17<>0,H17<>0)","v":false},null,null,340,"Schuldaufn. f. Inv.zwecke vom Bund",{"$f":"Schulden!J18","v":0},null,{"$f":"Schulden!G18","v":0}]
[{"$f":"OR(F18<>0,H18<>0)","v":false},null,null,350,"Sonstige Schuldaufnahmen vom Bund",{"$f":"Schulden!J71","v":0},null,{"$f":"Schulden!G71","v":0}]
[{"$f":"OR(G19<>0,H19<>0)","v":false},{"$f":"IF(A19,1,0)+B16","v":0},"Schulden beim Land",null,null,null,{"$f":"SUM(F20:F21)","v":0},{"$f":"SUM(H20:H21)","v":0}]
[{"$f":"OR(F20<>0,H20<>0)","v":false},null,null,341,"Schuldaufn. f. Inv.zwecke vom Land",{"$f":"Schulden!J22","v":0},null,{"$f":"Schulden!G22","v":0}]
[{"$f":"OR(F21<>0,H21<>0)","v":false},null,null,351,"Sonstige Schuldaufnahmen vom Land",{"$f":"Schulden!J75","v":0},null,{"$f":"Schulden!G75","v":0}]
[{"$f":"OR(G22<>0,H22<>0)","v":false},{"$f":"IF(A22,1,0)+B19","v":0},"Sonstige bei sonst. Gebietskörperschaften",null,null,null,{"$f":"SUM(F23:F24)","v":0},{"$f":"SUM(H23:H24)","v":0}]
[{"$f":"OR(F23<>0,H23<>0)","v":false},null,null,342,"Schuldaufn. f. Inv.zwecke von sonst. Gebietskörperschaften",{"$f":"Schulden!J26","v":0},null,{"$f":"Schulden!G26","v":0}]
[{"$f":"OR(F24<>0,H24<>0)","v":false},null,null,352,"Sonstige Schuldaufn. von sonstigen Gebietskörperschaften",{"$f":"Schulden!J79","v":0},null,{"$f":"Schulden!G79","v":0}]
[{"$f":"OR(G25<>0,H25<>0)","v":false},{"$f":"IF(A25,1,0)+B22","v":0},"Schulden bei Sozialversicherungen",null,null,null,{"$f":"SUM(F26:F27)","v":0},{"$f":"SUM(H26:H27)","v":0}]
[{"$f":"OR(F26<>0,H26<>0)","v":false},null,null,343,"Schuldaufn. f. Inv.zwecke von Sozialversicherungsträgern",{"$f":"Schulden!J30","v":0},null,{"$f":"Schulden!G30","v":0}]
[{"$f":"OR(F27<>0,H27<>0)","v":false},null,null,353,"Sonstige Schuldaufn. von Sozialversicherungsträgern",{"$f":"Schulden!J83","v":0},null,{"$f":"Schulden!G83","v":0}]
[{"$f":"OR(G28<>0,H28<>0)","v":false},{"$f":"IF(A28,1,0)+B25","v":0},"Schulden bei sont. Trägern des öffentl. Rechtes",null,null,null,{"$f":"SUM(F29:F30)","v":0},{"$f":"SUM(H29:H30)","v":0}]
[{"$f":"OR(F29<>0,H29<>0)","v":false},null,null,344,"Schuldaufn. f. Inv.zwecke von sonst. Trägern d. öffentl. Rechtes",{"$f":"Schulden!J34","v":0},null,{"$f":"Schulden!G34","v":0}]
[{"$f":"OR(F30<>0,H30<>0)","v":false},null,null,354,"Sonstige Schuldaufn. von sonst. Trägern d. öffentl. Rechtes",{"$f":"Schulden!J87","v":0},null,{"$f":"Schulden!G87","v":0}]
[{"$f":"OR(G31<>0,H31<>0)","v":false},{"$f":"IF(A31,1,0)+B28","v":0},"Schulden bei Unternehmungen (ohne Finanzunternehmungen)",null,null,null,{"$f":"SUM(F32:F33)","v":0},{"$f":"SUM(H32:H33)","v":0}]
[{"$f":"OR(F32<>0,H32<>0)","v":false},null,null,345,"Schuldaufn. f. Inv. von Unternehmungen (ohne Finanzuntern.)",{"$f":"Schulden!J38","v":0},null,{"$f":"Schulden!G38","v":0}]
[{"$f":"OR(A50:A58)","v":false},null,null,355,"Sonst. Schuldaufn. von Unternehmungen (ohne Finanzuntern.)",{"$f":"Schulden!J91","v":0},null,{"$f":"Schulden!G91","v":0}]
[{"$f":"OR(G34<>0,H34<>0)","v":false},{"$f":"IF(A34,1,0)+B31","v":0},"Schulden bei Finanzunternehmungen",null,null,null,{"$f":"SUM(F35:F36)","v":0},{"$f":"SUM(H35:H36)","v":0}]
[{"$f":"OR(F35<>0,H35<>0)","v":false},null,null,346,"Schuldaufn. f. Inv.zwecke von Finanzunternehmungen",{"$f":"Schulden!J42","v":0},null,{"$f":"Schulden!G42","v":0}]
[{"$f":"OR(F36<>0,H36<>0)","v":false},null,null,356,"Sonstige Schuldaufnahmen von Finanzunternehmungen",{"$f":"Schulden!J95","v":0},null,{"$f":"Schulden!G95","v":0}]
[{"$f":"OR(G37<>0,H37<>0)","v":false},{"$f":"IF(A37,1,0)+B34","v":0},"Inlandsanleihen",null,null,null,{"$f":"SUM(F38:F39)","v":0},{"$f":"SUM(H38:H39)","v":0}]
[{"$f":"OR(F38<>0,H38<>0)","v":false},null,null,347,"Schuldaufn. f. Inv.zwecke Inlandsanleihen",{"$f":"Schulden!J58","v":0},null,{"$f":"Schulden!G58","v":0}]
[{"$f":"OR(F39<>0,H39<>0)","v":false},null,null,357,"Sonstige Schuldaufnahmen Inlandsanleihen",{"$f":"Schulden!J99","v":0},null,{"$f":"Schulden!G99","v":0}]
[{"$f":"OR(G40<>0,H40<>0)","v":false},{"$f":"IF(A40,1,0)+B37","v":0},"Auslandsanleihen",null,null,null,{"$f":"SUM(F41:F42)","v":0},{"$f":"SUM(H41:H42)","v":0}]
[{"$f":"OR(F41<>0,H41<>0)","v":false},null,null,348,"Schuldaufn. f. Inv.zwecke Auslandsanleihen",{"$f":"Schulden!J62","v":0},null,{"$f":"Schulden!G62","v":0}]
[{"$f":"OR(F42<>0,H42<>0)","v":false},null,null,358,"Sonstige Schuldaufnahme Auslandsanleihen",{"$f":"Schulden!J103","v":0},null,{"$f":"Schulden!G103","v":0}]
[{"$f":"OR(G43<>0,H43<>0)","v":false},{"$f":"IF(A43,1,0)+B40","v":0},"Sonstige Finanzschulden",null,null,null,{"$f":"SUM(F44:F45)","v":0},{"$f":"SUM(H44:H45)","v":0}]
[{"$f":"OR(F44<>0,H44<>0)","v":false},null,null,349,"Schuldaufn. f. Inv.zwecke sonstige Finanzschulden",{"$f":"Schulden!J66","v":0},null,{"$f":"Schulden!G66","v":0}]
[{"$f":"OR(F45<>0,H45<>0)","v":false},null,null,359,"Sonstige Schuldaufnahmen sonstige Finanzschulden",{"$f":"Schulden!J107","v":0},null,{"$f":"Schulden!G107","v":0}]
[{"$f":"OR(G46<>0,H46<>0)","v":false},null,"SUMME FINANZSCHULDEN",null,null,null,{"$f":"G16+G19+G22+G25+G28+G31+G34+G37+G40+G43","v":0},{"$f":"H16+H19+H22+H25+H28+H31+H34+H37+H40+H43","v":0}]
[{"$f":"A46","v":false}]
[{"$f":"A59","v":false},{"$f":"CHAR(IF(A48,1,0)+CODE(B15))","v":"@"},"SONSTIGE VERBINDLICHKEITEN"]
[{"$f":"OR(F49<>0,H49<>0)","v":false},null,null,330,"Schließliche Reste (Ausgaben)",{"$f":"Andere!H66","v":0},null,{"$f":"Andere!E66","v":0}]
[false,null,null,360,"Verbindlichkeiten aus Steuern",{"$f":"Andere!H72","v":0},null,{"$f":"Andere!E72","v":0}]
[false,null,null,361,"Erläge von/für Dienststellen der Gebietskörperschaften",{"$f":"Andere!H76","v":0},null,{"$f":"Andere!E76","v":0}]
[false,null,null,362,"Gehaltsabzugsgebarungen",{"$f":"Andere!H80","v":0},null,{"$f":"Andere!E80","v":0}]
[false,null,null,366,"Stiftungen und Fonds",{"$f":"Andere!H90","v":0},null,{"$f":"Andere!E90","v":0}]
[false,null,null,365,"Sonstige Schulden an Dritte",{"$f":"Andere!H84","v":0},null,{"$f":"Andere!E84","v":0}]
[false,null,null,367,"Sonstige Erläge",{"$f":"Andere!H95","v":0},null,{"$f":"Andere!E95","v":0}]
[false,null,null,368,"Sonstige Erläge",{"$f":"Andere!H99","v":0},null,{"$f":"Andere!E99","v":0}]
[false,null,null,370,"Sonstige Schulden",{"$f":"Andere!H105","v":0},null,{"$f":"Andere!E105","v":0}]
[false,null,null,379,"Empfangene Anzahlungen",{"$f":"Andere!H109","v":0},null,{"$f":"Andere!E109","v":0}]
[{"$f":"OR(G59<>0,H59<>0)","v":false},null,"SUMME SONSTIGE VERBINDLICHKEITEN",null,null,null,{"$f":"SUM(F49:F58)","v":0},{"$f":"SUM(H49:H58)","v":0}]
[{"$f":"A59","v":false}]
[{"$f":"A63","v":false},{"$f":"CHAR(IF(A61,1,0)+CODE(B15))","v":"@"},"RECHNUNGSABGRENZUNGSPOSTEN"]
[{"$f":"OR(F62<>0,H62<>0)","v":false},null,null,390,"Passive Rechnungsabgrenzung",{"$f":"Andere!H121","v":0},null,{"$f":"Andere!E121","v":0}]
[{"$f":"OR(G63<>0,H63<>0)","v":false},null,"SUMME RECHNUNGSABGRENZUNGSPOSTEN",null,null,null,{"$f":"F62","v":0},{"$f":"H62","v":0}]
[{"$f":"A63","v":false}]
[{"$f":"OR(F65<>0,H65<>0)","v":{"$error":"#REF!"}},null,"Differenz zwischen Aktiva und Passiva",null,null,{"$f":"SUM(Aktiva!G74,-G9,-G13,-G46,-G59,-G63)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Aktiva!H74,-H9,-H13,-H59,-H63,-H46)","v":{"$error":"#REF!"}}]
["Ende",null,"SUMME PASSIVA",null,null,null,{"$f":"SUM(G9,G13,G46,G59,G63,F65)","v":{"$error":"#REF!"}},{"$f":"SUM(H9,H13,H59,H63,H65,H46)","v":{"$error":"#REF!"}}]

{"sheet":"MaastrichtSchulden","index":20,"n_rows":48,"n_cols":18,"rows_kept":48,"cut":false,"hidden":true,"merged":[]}
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[true,null,"ACHTUNG:"]
[null,null,"Für diese Auswertung müssen im Tabellenblatt \"Schulden\" sämtliche Schulden erfaßt werden!","Gesamt-                   haushalt",null,"Wasser-          versorgung","Abwasser-           entsorgung","Müll-                beseitigung","Wohn- und Geschäfts- gebäude","Zusammen-gefasste Betriebe","Sonstige Betriebe","Sonstige","sonstige Betriebe/Unter-     nehmungen",null,"Summe Betriebe/ Unternehmungen",null,"Haushalt ohne Betriebe/Unter- nehmungen","Maastricht-     relevanter        Schuldenstand"]
[null,null,null,"GESAMT",null,850,851,852,853,858,859,999,"A 86 - A 89",null,"SUMME UA"]
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[null,null,340,{"$f":"SUM(OFFSET(P_340,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_340,0,10),F$7,OFFSET(P_340,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_340,0,10),\">=860\",OFFSET(P_340,0,8))-SUMIF(OFFSET(P_340,0,10),\">899\",OFFSET(P_340,0,8))","v":0},null,{"$f":"SUM(F9:M9)","v":0},null,{"$f":"D9-O9","v":0},{"$f":"IF(Q9<>0,0,\" \")","v":" "}]
[null,null,350,{"$f":"SUM(OFFSET(P_350,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_350,0,10),F$7,OFFSET(P_350,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_350,0,10),\">=860\",OFFSET(P_350,0,8))-SUMIF(OFFSET(P_350,0,10),\">899\",OFFSET(P_350,0,8))","v":0},null,{"$f":"SUM(F10:M10)","v":0},null,{"$f":"D10-O10","v":0},{"$f":"IF(Q10<>0,0,\" \")","v":" "}]
[]
[null,null,"Schulden beim Land",{"$f":"SUM(D13:D14)","v":0},null,{"$f":"SUM(F13:F14)","v":0},{"$f":"SUM(G13:G14)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F12:M12)","v":0},null,{"$f":"D12-O12","v":0},{"$f":"IF(Q12<>0,0,\" \")","v":" "}]
[null,null,341,{"$f":"SUM(OFFSET(P_341,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_341,0,10),F$7,OFFSET(P_341,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_341,0,10),\">=860\",OFFSET(P_341,0,8))-SUMIF(OFFSET(P_341,0,10),\">899\",OFFSET(P_341,0,8))","v":0},null,{"$f":"SUM(F13:M13)","v":0},null,{"$f":"D13-O13","v":0},{"$f":"IF(Q13<>0,0,\" \")","v":" "}]
[null,null,351,{"$f":"SUM(OFFSET(P_351,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_351,0,10),F$7,OFFSET(P_351,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_351,0,10),\">=860\",OFFSET(P_351,0,8))-SUMIF(OFFSET(P_351,0,10),\">899\",OFFSET(P_351,0,8))","v":0},null,{"$f":"SUM(F14:M14)","v":0},null,{"$f":"D14-O14","v":0},{"$f":"IF(Q14<>0,0,\" \")","v":" "}]
[]
[null,null,"Schulden bei sonst. Gebietskörperschaften",{"$f":"SUM(D17:D18)","v":0},null,{"$f":"SUM(F17:F18)","v":0},{"$f":"SUM(G17:G18)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F16:M16)","v":0},null,{"$f":"D16-O16","v":0},{"$f":"IF(Q16<>0,0,\" \")","v":" "}]
[null,null,342,{"$f":"SUM(OFFSET(P_342,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_342,0,10),F$7,OFFSET(P_342,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_342,0,10),\">=860\",OFFSET(P_342,0,8))-SUMIF(OFFSET(P_342,0,10),\">899\",OFFSET(P_342,0,8))","v":0},null,{"$f":"SUM(F17:M17)","v":0},null,{"$f":"D17-O17","v":0},{"$f":"IF(Q17<>0,0,\" \")","v":" "}]
[null,null,352,{"$f":"SUM(OFFSET(P_352,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_352,0,10),F$7,OFFSET(P_352,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_352,0,10),\">=860\",OFFSET(P_352,0,8))-SUMIF(OFFSET(P_352,0,10),\">899\",OFFSET(P_352,0,8))","v":0},null,{"$f":"SUM(F18:M18)","v":0},null,{"$f":"D18-O18","v":0},{"$f":"IF(Q18<>0,0,\" \")","v":" "}]
[]
[null,null,"Schulden bei Sozialversicherungen",{"$f":"SUM(D21:D22)","v":0},null,{"$f":"SUM(F21:F22)","v":0},{"$f":"SUM(G21:G22)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F20:M20)","v":0},null,{"$f":"D20-O20","v":0},{"$f":"IF(Q20<>0,0,\" \")","v":" "}]
[null,null,343,{"$f":"SUM(OFFSET(P_343,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_343,0,10),F$7,OFFSET(P_343,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_343,0,10),\">=860\",OFFSET(P_343,0,8))-SUMIF(OFFSET(P_343,0,10),\">899\",OFFSET(P_343,0,8))","v":0},null,{"$f":"SUM(F21:M21)","v":0},null,{"$f":"D21-O21","v":0},{"$f":"IF(Q21<>0,0,\" \")","v":" "}]
[null,null,353,{"$f":"SUM(OFFSET(P_353,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_353,0,10),F$7,OFFSET(P_353,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_353,0,10),\">=860\",OFFSET(P_353,0,8))-SUMIF(OFFSET(P_353,0,10),\">899\",OFFSET(P_353,0,8))","v":0},null,{"$f":"SUM(F22:M22)","v":0},null,{"$f":"D22-O22","v":0},{"$f":"IF(Q22<>0,0,\" \")","v":" "}]
[]
[null,null,"Schulden bei sonst. Trägern öffentl. Rechts",{"$f":"SUM(D25:D26)","v":0},null,{"$f":"SUM(F25:F26)","v":0},{"$f":"SUM(G25:G26)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F24:M24)","v":0},null,{"$f":"D24-O24","v":0},{"$f":"IF(Q24<>0,0,\" \")","v":" "}]
[null,null,344,{"$f":"SUM(OFFSET(P_344,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_344,0,10),F$7,OFFSET(P_344,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_344,0,10),\">=860\",OFFSET(P_344,0,8))-SUMIF(OFFSET(P_344,0,10),\">899\",OFFSET(P_344,0,8))","v":0},null,{"$f":"SUM(F25:M25)","v":0},null,{"$f":"D25-O25","v":0},{"$f":"IF(Q25<>0,0,\" \")","v":" "}]
[null,null,354,{"$f":"SUM(OFFSET(P_354,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_354,0,10),F$7,OFFSET(P_354,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_354,0,10),\">=860\",OFFSET(P_354,0,8))-SUMIF(OFFSET(P_354,0,10),\">899\",OFFSET(P_354,0,8))","v":0},null,{"$f":"SUM(F26:M26)","v":0},null,{"$f":"D26-O26","v":0},{"$f":"IF(Q26<>0,0,\" \")","v":" "}]
[]
[null,null,"Schulden bei Unternehmungen",{"$f":"SUM(D29:D30)","v":0},null,{"$f":"SUM(F29:F30)","v":0},{"$f":"SUM(G29:G30)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F28:M28)","v":0},null,{"$f":"D28-O28","v":0},{"$f":"Q28","v":0}]
[null,null,345,{"$f":"SUM(OFFSET(P_345,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_345,0,10),F$7,OFFSET(P_345,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_345,0,10),\">=860\",OFFSET(P_345,0,8))-SUMIF(OFFSET(P_345,0,10),\">899\",OFFSET(P_345,0,8))","v":0},null,{"$f":"SUM(F29:M29)","v":0},null,{"$f":"D29-O29","v":0},0]
[null,null,355,{"$f":"SUM(OFFSET(P_355,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_355,0,10),F$7,OFFSET(P_355,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_355,0,10),\">=860\",OFFSET(P_355,0,8))-SUMIF(OFFSET(P_355,0,10),\">899\",OFFSET(P_355,0,8))","v":0},null,{"$f":"SUM(F30:M30)","v":0},null,{"$f":"D30-O30","v":0},0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Schulden bei Finanzunternehmungen",{"$f":"SUM(D33:D34)","v":0},null,{"$f":"SUM(F33:F34)","v":0},{"$f":"SUM(G33:G34)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F32:M32)","v":0},null,{"$f":"D32-O32","v":0},0]
[null,null,346,{"$f":"SUM(OFFSET(P_346,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_346,0,10),F$7,OFFSET(P_346,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_346,0,10),\">=860\",OFFSET(P_346,0,8))-SUMIF(OFFSET(P_346,0,10),\">899\",OFFSET(P_346,0,8))","v":0},null,{"$f":"SUM(F33:M33)","v":0},null,{"$f":"D33-O33","v":0},0]
[null,null,356,{"$f":"SUM(OFFSET(P_356,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_356,0,10),F$7,OFFSET(P_356,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_356,0,10),\">=860\",OFFSET(P_356,0,8))-SUMIF(OFFSET(P_356,0,10),\">899\",OFFSET(P_356,0,8))","v":0},null,{"$f":"SUM(F34:M34)","v":0},null,{"$f":"D34-O34","v":0},0]
[]
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