{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Anleitung","Stammdaten","Lizenz","JR","Saldoliste"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":15,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Anleitung","index":0,"n_rows":11,"n_cols":2,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
["Anleitung"]
[]
["1.","Stammdaten in der Tabelle \"Stammdaten\" eingeben."]
["2.","Saldoliste erfassen in Tabelle \"Saldoliste\". 1. Spalte Kontonummer als Zahl, 2. Spalte Bezeichnung (fakultativ), 3. Spalte Saldo aktuelles Jahr, 4. Spalte Vorjahressaldo"]
[null,"Hinweis: Soll-Saldi positiv, Haben-Saldi negativ"]
["3.","In Tabelle JR können die Nummernkreise in den beiden blauen Spalten J und K definiert werden. In der entsprechenden Zeile werden alle Saldi addiert, welche im Bereich der beiden Kontonummern liegen (inkl. der Kontonummern). Die Kontonummer in Spalte J muss immer kleiner oder gleich sein als die Kontonummer in Spalte K. Fallen Bereiche übereinander (gleiche Kontonummernbereiche in zwei verschiedenen Zeilen so kann die Jahresrechnung nicht aufgehen."]
["4.","Einstellungen im Feld A1 (via Makro gesteuert):"]
[null,"Dezimale (ein/aus): Zeigt 2 Dezimalen an oder nicht."]
[null,"Nullwerte (ein/aus): Blendet zeilen mit Nullwerten und die dazugehörigen Obergruppe aus falls Null."]
[null,"Prozente (ein/aus): Blendet die Prozentwerte ein oder aus."]
["5.","Lizenz: Eine Lizenz kann via info@beros.ch erworben werden. Diese ist in der Tabelle Stammdaten im Feld B16 einzugeben. Ist diese gültig, so erscheint der Hintergrund des Feldes grün, andernfalls rot."]

{"sheet":"Stammdaten","index":1,"n_rows":21,"n_cols":4,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
["Firma","Muster AG","Eingabe erforderlich"]
["Ort","Ort","Eingabe erforderlich"]
["Abschlussdatum aktuelles Jahr","2018-12-31","Eingabe erforderlich"]
["Abschlussdatum Vorjahr","2017-12-31","Eingabe erforderlich"]
["Jahr",{"$f":"YEAR(B3)","v":2018}]
["Vorjahr",{"$f":"YEAR(B4)","v":2017}]
["Währungsvermerk","(in Schweizer Franken)","Eingabe erforderlich"]
[]
[]
[]
[]
[]
["Lizenziert auf",null,"Eingabe erforderlich"]
["Version","1.0"]
["Lizenz gültig bis",null,"Eingabe erforderlich",{"$f":"IF(Lizenz!G28<0,\"Datum ausserhalb Lizenzbereich\",\"Datum im Lizenzbereich\")","v":"Datum ausserhalb Lizenzbereich"}]
["Lizenzschlüssel",null,"Eingabe erforderlich",{"$f":"IFERROR(IF(B16=Lizenz!G22,\"Lizenznummer gültig\",\"Lizenznummer ungültig\"),\"\")","v":""}]
[]
[]
[]
["Entwickler","Ivo Wolgensinger / beros ag"]
["Download","http://www.beros.ch/downloads"]

{"sheet":"Lizenz","index":2,"n_rows":29,"n_cols":7,"rows_kept":29,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[null,{"$f":"SUBSTITUTE((MID(licensee&\"xxxxx\",5,5)&MID(licensee&\"yyyyy\",1,5)&ValidTill),\" \",\"\")&SUBSTITUTE((MID(licensee&\"xxxxx\",5,5)&MID(licensee&\"yyyyy\",1,5)&ValidTill),\" \",\"\")","v":"xyyyyyxyyyyy"},1,{"$f":"RIGHT(CODE(MID($B$4,C4,1))*D$19,1)","v":"0"},{"$f":"ABS(SIN(D4))*10000*(D$19+1.2)","v":0},{"$f":"ABS(SIN(E4))*10000*(D$19+1.2)","v":0},{"$f":"MID(E4,4,1)","v":""}]
[null,null,2,{"$f":"RIGHT(CODE(MID($B$4,C5,1))*D$19,1)","v":"0"},{"$f":"ABS(SIN(D5))*1000*(D$19+1.2)","v":0},{"$f":"ABS(SIN(E5))*1000*(D$19+1.2)","v":0},{"$f":"MID(E5,4,1)","v":""}]
[null,null,3,{"$f":"IF(ABS(RIGHT(CODE(MID($B$4,C6,1))*D$19,1))<0.1,D19,RIGHT(CODE(MID($B$4,C6,1))*D$19,1))","v":0},0,0,""]
[null,null,4,"0",0,0,""]
[null,null,5,"0",0,0,""]
[null,null,6,{"$f":"RIGHT(CODE(MID($B$4,C9,1))*D$19,1)","v":"0"},0,0,""]
[null,null,7,"0",0,0,""]
[null,null,8,"0",0,0,""]
[null,null,9,"0",0,0,""]
[null,null,10,"0",0,0,""]
[null,null,11,"0",0,0,""]
[null,null,12,"0",0,0,""]
[null,null,13,{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"}]
[null,null,14,{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"}]
[null,null,15,{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"}]
[null,null,"L",{"$f":"LEN(licensee)","v":0},null,null,19]
[]
[]
[null,"String which is valid",null,null,null,null,{"$f":"\"L-\"&LEFT(ROUNDUP((G4&G9&G18&G5&G10&G17&G6&G11&G16&G7&G12&G15&G8&G13&G14)*LEN(licensee)+8/(LEN(licensee)),0)&G4&G9&G18&G5&G10&G17&G6&G11&G16&G7&G12&G15&G8&G13&G14,20)","v":{"$error":"#VALUE!"}}]
[null,"String entered",null,null,null,null,{"$f":"Stammdaten!B16","v":0}]
[]
[null,"Text to display",null,null,null,null,"(JR-Creator ohne gültige Lizenz)"]
[null,"Gültig bis",null,null,null,null,{"$f":"ValidTill","v":"00:00:00"}]
[null,"Aktuelles Datum",null,null,null,null,{"$f":"TODAY()","v":"2019-04-11"}]
[null,null,null,null,null,null,{"$f":"G26-G27","v":-43566}]
[null,"Result after Licence-Check",null,null,null,null,{"$f":"IF(AND(G28>0,G22=G23),\"\",G25)","v":{"$error":"#VALUE!"}}]

{"sheet":"JR","index":3,"n_rows":161,"n_cols":11,"rows_kept":161,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,"Show","von","bis"]
[{"$f":"Company&\", \"&Place&\" \"&Lizenz!G25","v":"Muster AG, Ort (JR-Creator ohne gültige Lizenz)"},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,1]
[{"$f":"\"Bilanz per \"&TEXT(CurrentDate,\"TT.\")&\" \"&TEXT(CurrentDate,\"MMMM\")","v":"Bilanz per 31. Dezember"},null,null,null,null,null,null,null,1]
[{"$f":"Currency","v":"(in Schweizer Franken)"},null,null,null,null,null,null,null,1]
[null,{"$f":"\" \"&CurrentYear","v":" 2018"},null,null,null,{"$f":"\" \"&PreviousYear","v":" 2017"},null,null,1]
["Aktiven",null,null,null,null,null,null,null,1]
["Umlaufvermögen",null,null,null,null,null,null,null,{"$f":"IF(SUM(I9:I22)>0,1,0)","v":0}]
["Flüssige Mittel",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K9,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J9,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K9,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J9,Saldoliste!D:D)","v":0},null,null,{"$f":"IF(ABS(B9+F9)<0.01,0,1)","v":0},1000,1059]
["Kurzfristig gehaltene Aktiven mit Börsenkurs",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K10,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J10,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K10,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J10,Saldoliste!D:D)","v":0},null,null,0,1060,1099]
["Forderungen aus Lieferungen und Leistungen",null,null,null,null,null,null,null,{"$f":"IF(SUM(I12:I15)>0,1,0)","v":0}]
["Gegenüber Dritten",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K12,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J12,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K12,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J12,Saldoliste!D:D)","v":0},null,null,{"$f":"IF(ABS(B12+F12)<0.01,0,1)","v":0},1100,1108]
["Gegenüber Beteiligungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K13,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J13,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K13,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J13,Saldoliste!D:D)","v":0},null,null,0,1120,1129]
["Gegenüber Beteiligten und Organen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K14,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J14,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K14,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J14,Saldoliste!D:D)","v":0},null,null,0,1130,1139]
["Delkredere",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K15,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J15,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K15,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J15,Saldoliste!D:D)","v":0},null,null,0,1109,1119]
["Übrige kurzfristige Forderungen",null,null,null,null,null,null,null,{"$f":"IF(SUM(I17:I19)>0,1,0)","v":0}]
["Gegenüber Dritten",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K17,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J17,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K17,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J17,Saldoliste!D:D)","v":0},null,null,{"$f":"IF(ABS(B17+F17)<0.01,0,1)","v":0},1140,1149]
["Gegenüber Beteiligungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K18,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J18,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K18,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J18,Saldoliste!D:D)","v":0},null,null,0,1150,1159]
["Gegenüber Beteiligten und Organen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K19,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J19,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K19,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J19,Saldoliste!D:D)","v":0},null,null,0,1160,1199]
["Vorräte und nicht fakturierte Dienstleistungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K20,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J20,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K20,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J20,Saldoliste!D:D)","v":0},null,null,0,1200,1279]
["Nicht fakturierte Dienstleistungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K21,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J21,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K21,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J21,Saldoliste!D:D)","v":0},null,null,0,1280,1299]
["Aktive Rechnungsabgrenzungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K22,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J22,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K22,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J22,Saldoliste!D:D)","v":0},null,null,0,1300,1399]
["Total Umlaufvermögen",{"$f":"SUM(B9,B10,B12,B13,B14,B15,B17,B18,B19,B20,B21,B22)","v":0},{"$f":"B23/B$45","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F9,F10,F12,F13,F14,F15,F17,F18,F19,F20,F21,F22)","v":0},{"$f":"F23/F$45","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I9:I22)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I44)>0,1,0)","v":0}]
["Anlagevermögen",null,null,null,null,null,null,null,{"$f":"IF(SUM(I44)>0,1,0)","v":0}]
["Finanzanlagen",null,null,null,null,null,null,null,{"$f":"IF(SUM(I27:I29)>0,1,0)","v":0}]
["Wertschriften",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K27,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J27,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K27,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J27,Saldoliste!D:D)","v":0},null,null,{"$f":"IF(ABS(B27+F27)<0.01,0,1)","v":0},1400,1409]
["Übrige Finanzanlagen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K28,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J28,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K28,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J28,Saldoliste!D:D)","v":0},null,null,0,1410,1439]
["Langfristige Forderungen",null,null,null,null,null,null,null,{"$f":"IF(SUM(I30:I32)>0,1,0)","v":0}]
["Gegenüber Dritten",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K30,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J30,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K30,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J30,Saldoliste!D:D)","v":0},null,null,{"$f":"IF(ABS(B30+F30)<0.01,0,1)","v":0},1440,1449]
["Gegenüber Beteiligungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K31,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J31,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K31,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J31,Saldoliste!D:D)","v":0},null,null,0,1450,1459]
["Gegenüber Beteiligten und Organen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K32,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J32,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K32,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J32,Saldoliste!D:D)","v":0},null,null,0,1460,1479]
["Beteiligungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K33,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J33,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K33,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J33,Saldoliste!D:D)","v":0},null,null,0,1480,1499]
["Sachanlagen",null,null,null,null,null,null,null,{"$f":"IF(SUM(I35,I41)>0,1,0)","v":0}]
["Mobile Sachanlagen",null,null,null,null,null,null,null,{"$f":"IF(SUM(I36:I40)>0,1,0)","v":0}]
["Maschinen und Apparate",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K36,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J36,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K36,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J36,Saldoliste!D:D)","v":0},null,null,{"$f":"IF(ABS(B36+F36)<0.01,0,1)","v":0},1500,1509]
["Mobiliar und Einrichtungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K37,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J37,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K37,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J37,Saldoliste!D:D)","v":0},null,null,0,1510,1519]
["EDV Anlagen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K38,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J38,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K38,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J38,Saldoliste!D:D)","v":0},null,null,0,1520,1529]
["Fahrzeuge",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K39,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J39,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K39,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J39,Saldoliste!D:D)","v":0},null,null,0,1530,1539]
["Werkzeuge und Geräte",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K40,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J40,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K40,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J40,Saldoliste!D:D)","v":0},null,null,0,1540,1599]
["Immobile Sachanlagen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K41,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J41,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K41,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J41,Saldoliste!D:D)","v":0},null,null,0,1600,1769]
["Immaterielle Werte",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K42,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J42,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K42,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J42,Saldoliste!D:D)","v":0},null,null,0,1770,1799]
["Nicht einbezahltes Grundkapital",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K43,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J43,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K43,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J43,Saldoliste!D:D)","v":0},null,null,0,1800,1999]
["Total Anlagevermögen",{"$f":"SUM(B27,B28,B30,B31,B32,B33,B36,B37,B38,B39,B40,B41,B42,B43)","v":0},{"$f":"B44/B$45","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F27,F28,F30,F31,F32,F33,F36,F37,F38,F39,F40,F41,F42,F43)","v":0},{"$f":"F44/F$45","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(OR(B44<>0,F44<>0),1,)","v":0}]
["Total Aktiven",{"$f":"SUM(B44,B23)","v":0},1,null,null,{"$f":"SUM(F44,F23)","v":0},1,null,0]
[null,null,null,null,null,null,null,null,1]
[{"$f":"A2","v":"Muster AG, Ort (JR-Creator ohne gültige Lizenz)"},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,1]
[{"$f":"\"Bilanz per \"&TEXT(CurrentDate,\"TT.\")&\" \"&TEXT(CurrentDate,\"MMMM\")","v":"Bilanz per 31. Dezember"},null,null,null,null,null,null,null,1]
[{"$f":"Currency","v":"(in Schweizer Franken)"},null,null,null,null,null,null,null,1]
[null,{"$f":"\" \"&CurrentYear","v":" 2018"},null,null,null,{"$f":"\" \"&PreviousYear","v":" 2017"},null,null,1]
["Passiven",null,null,null,null,null,null,null,1]
["Kurzfristiges Fremdkapital",null,null,null,null,null,null,null,{"$f":"IF(SUM(I68)>0,1,0)","v":0}]
["Verbindlichkeiten aus Lieferungen und Leistungen",null,null,null,null,null,null,null,{"$f":"IF(SUM(I55:I57)>0,1,0)","v":0}]
["Gegenüber Dritten",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K55,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J55,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K55,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J55,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B55+F55)<0.01,0,1)","v":0},2000,2049]
["Gegenüber Beteiligungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K56,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J56,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K56,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J56,Saldoliste!D:D)","v":0},null,null,0,2050,2059]
["Gegenüber Beteiligten und Organen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K57,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J57,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K57,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J57,Saldoliste!D:D)","v":0},null,null,0,2060,2099]
["Kurzfristige verzinsliche Verbindlichkeiten",null,null,null,null,null,null,null,{"$f":"IF(SUM(I59:I61)>0,1,0)","v":0}]
["Gegenüber Dritten",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K59,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J59,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K59,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J59,Saldoliste!D:D)","v":0},null,null,{"$f":"IF(ABS(B59+F59)<0.01,0,1)","v":0},2100,2149]
["Gegenüber Beteiligungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K60,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J60,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K60,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J60,Saldoliste!D:D)","v":0},null,null,0,2150,2159]
["Gegenüber Beteiligten und Organen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K61,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J61,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K61,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J61,Saldoliste!D:D))","v":0},null,null,0,2160,2199]
["Übrige kurzfristige Verbindlichkeiten",null,null,null,null,null,null,null,{"$f":"IF(SUM(I63:I65)>0,1,0)","v":0}]
["Gegenüber Dritten",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K63,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J63,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K63,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J63,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B63+F63)<0.01,0,1)","v":0},2200,2249]
["Gegenüber Beteiligungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K64,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J64,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K64,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J64,Saldoliste!D:D)","v":0},null,null,0,2250,2259]
["Gegenüber Beteiligten und Organen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K65,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J65,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K65,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J65,Saldoliste!D:D)","v":0},null,null,0,2260,2299]
["Passive Rechnungsabgrenzungen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K66,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J66,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K66,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J66,Saldoliste!D:D))","v":0},null,null,0,2300,2329]
["Kurzfristige Rückstellungen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K67,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J67,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K67,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J67,Saldoliste!D:D))","v":0},null,null,0,2330,2399]
["Total Kurzfristiges Fremdkapital",{"$f":"SUM(B55,B56,B57,B59,B60,B61,B63,B64,B65,B66,B67)","v":0},{"$f":"B68/B$94","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F55,F56,F57,F59,F60,F61,F63,F64,F65,F66,F67)","v":0},{"$f":"F68/F$94","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I62,I58,I54)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I70)>0,1,0)","v":0}]
["Langfristiges Fremdkapital",null,null,null,null,null,null,null,{"$f":"IF(SUM(I71:I79)>0,1,0)","v":0}]
["Langfristige verzinsliche Verbindlichkeiten",null,null,null,null,null,null,null,{"$f":"IF(SUM(I72:I74)>0,1,0)","v":0}]
["Gegenüber Dritten",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K72,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J72,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K72,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J72,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B72+F72)<0.01,0,1)","v":0},2400,2469]
["Gegenüber Beteiligungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K73,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J73,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K73,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J73,Saldoliste!D:D)","v":0},null,null,0,2470,2479]
["Gegenüber Beteiligten und Organen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K74,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J74,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K74,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J74,Saldoliste!D:D)","v":0},null,null,0,2480,2499]
["Übrige langfristige Verbindlichkeiten",null,null,null,null,null,null,null,{"$f":"IF(SUM(I76:I78)>0,1,0)","v":0}]
["Gegenüber Dritten",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K76,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J76,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K76,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J76,Saldoliste!D:D)","v":0},null,null,{"$f":"IF(ABS(B76+F76)<0.01,0,1)","v":0},2500,2549]
["Gegenüber Beteiligungen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K77,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J77,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K77,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J77,Saldoliste!D:D)","v":0},null,null,0,2550,2559]
["Gegenüber Beteiligten und Organen",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K78,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J78,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K78,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J78,Saldoliste!D:D)","v":0},null,null,0,2560,2599]
["Rückstellungen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K79,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J79,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K79,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J79,Saldoliste!D:D))","v":0},null,null,0,2600,2799]
["Total Langfristiges Fremdkapital",{"$f":"SUM(B72,B73,B74,B76,B77,B78,B79)","v":0},{"$f":"B80/B$94","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F72,F73,F74,F76,F77,F78,F79)","v":0},{"$f":"F80/F$94","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I70:I79)>0,1,0)","v":0}]
["Total Fremdkapital",{"$f":"SUM(B68,B80)","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"SUM(F68,F80)","v":0},{"$f":"F81/F$94","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I80,I68)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I81)>0,1,0)","v":0}]
["Eigenkapital",null,null,null,null,null,null,null,{"$f":"IF(SUM(I84:I92)>0,1,0)","v":1}]
["Aktienkapital",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K84,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J84,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K84,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J84,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B84+F84)<0.01,0,1)","v":0},2800,2899]
["Gesetzliche Kapitalreserve",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K85,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J85,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K85,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J85,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B85+F85)<0.01,0,1)","v":0},2900,2949]
["Gesetzliche Gewinnreserve",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K86,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J86,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K86,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J86,Saldoliste!D:D)","v":0},null,null,0,2950,2959]
["Freiwillige Gewinnreserven",null,null,null,null,null,null,null,{"$f":"IF(SUM(I88:I89)>0,1,0)","v":1}]
["Freiwillige Gewinnreserve",{"$f":"SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K88,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J88,Saldoliste!C:C)","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K88,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J88,Saldoliste!D:D)","v":0},null,null,{"$f":"IF(ABS(B88+F88)<0.01,0,1)","v":0},2960,2970]
["Bilanzgewinn",null,null,null,null,null,null,null,{"$f":"IF(SUM(I90:I91)>0,1,0)","v":1}]
["Vortrag vom Vorjahr",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K90,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J90,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K90,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J90,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B90+F90)<0.01,0,1)","v":0},2971,2998]
["Verlust/Gewinn Rechnungsjahr",{"$f":"B157","v":0},{"$f":"B91/B$94","v":{"$error":"#DIV/0!"}},null,null,{"$f":"F157","v":0},{"$f":"F91/F$94","v":{"$error":"#DIV/0!"}},null,1]
["Eigene Kapitalanteile",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K92,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J92,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K92,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J92,Saldoliste!D:D))","v":0},null,null,0,2999,2999]
["Total Eigenkapital",{"$f":"SUM(B84,B85,B86,B88,B90,B91,B92)","v":0},{"$f":"B93/B$94","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F84,F85,F86,F88,F90,F91,F92)","v":0},{"$f":"F93/F$94","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I83)>0,1,0)","v":1}]
["Total Passiven",{"$f":"SUM(B81,B93)","v":0},1,null,null,{"$f":"SUM(F81,F93)","v":0},1]
[null,null,null,null,null,null,null,null,1]
[{"$f":"A2","v":"Muster AG, Ort (JR-Creator ohne gültige Lizenz)"},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,1]
[{"$f":"\"Erfolgsrechnung für das am \"&TEXT(CurrentDate,\"TT.\")&\" \"&TEXT(CurrentDate,\"MMMM\")&\" abgeschlossene Geschäftsjahr\"","v":"Erfolgsrechnung für das am 31. Dezember abgeschlossene Geschäftsjahr"},null,null,null,null,null,null,null,1]
[{"$f":"Currency","v":"(in Schweizer Franken)"},null,null,null,null,null,null,null,1]
[null,{"$f":"\" \"&CurrentYear","v":" 2018"},null,null,null,{"$f":"\" \"&PreviousYear","v":" 2017"},null,null,1]
["Betrieblicher Ertrag",null,null,null,null,null,null,null,{"$f":"IF(SUM(I102:I107)>0,1,0)","v":0}]
["Nettoerlös aus Lieferungen und Leistungen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K102,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J102,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K102,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J102,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B102+F102)<0.01,0,1)","v":0},3000,3599]
["Übrige betriebliche Erträge",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K103,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J103,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K103,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J103,Saldoliste!D:D)","v":0},null,null,0,3600,3699]
["Aktivierte Eigenleistungen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K104,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J104,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K104,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J104,Saldoliste!D:D)","v":0},null,null,0,3700,3799]
["Erlösminderungen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K105,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J105,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K105,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J105,Saldoliste!D:D)","v":0},null,null,0,3800,3899]
["Bestandesänderung unfertige und fertige Erzeugnisse",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K106,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J106,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K106,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J106,Saldoliste!D:D)","v":0},null,null,0,3900,3939]
["Bestandesänderung nicht fakturierte Dienstleistungen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K107,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J107,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K107,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J107,Saldoliste!D:D))","v":0},null,null,0,3940,3999]
["Total Betrieblicher Ertrag",{"$f":"SUM(B102,B103,B104,B105,B106,B107)","v":0},1,null,null,{"$f":"SUM(F102,F103,F104,F105,F106,F107)","v":0},1,null,{"$f":"IF(SUM(I101)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I108)>0,1,0)","v":0}]
["Direkter Aufwand",null,null,null,null,null,null,null,{"$f":"IF(SUM(I111:I112)>0,1,0)","v":0}]
["Material- und Warenaufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K111,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J111,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K111,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J111,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B111+F111)<0.01,0,1)","v":0},4000,4399]
["Dienstleistungsaufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K112,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J112,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K112,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J112,Saldoliste!D:D))","v":0},null,null,0,4400,4999]
["Total Direkter Aufwand",{"$f":"SUM(B111,B112)","v":0},{"$f":"B113/B$108","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F111,F112)","v":0},{"$f":"F113/F$108","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I110)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I113)>0,1,0)","v":0}]
["Bruttoergebnis I",{"$f":"SUM(B108,B113)","v":0},{"$f":"B115/B$108","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F108,F113)","v":0},{"$f":"F115/F$108","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I108,I113)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I115)>0,1,0)","v":0}]
["Personalaufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K117,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J117,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K117,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J117,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B117+F117)<0.01,0,1)","v":0},5000,5999]
["Bruttoergebnis II",{"$f":"SUM(B115,B117)","v":0},{"$f":"B118/B$108","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F115,F117)","v":0},{"$f":"F118/F$108","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I117)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I117)>0,1,0)","v":0}]
["Übriger betrieblicher Aufwand",null,null,null,null,null,null,null,{"$f":"IF(SUM(I121:I128)>0,1,0)","v":0}]
["Raumaufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K121,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J121,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K121,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J121,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B121+F121)<0.01,0,1)","v":0},6000,6099]
["Unterhalt, Reparaturen, Leasing",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K122,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J122,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K122,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J122,Saldoliste!D:D))","v":0},null,null,0,6100,6199]
["Fahrzeugaufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K123,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J123,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K123,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J123,Saldoliste!D:D))","v":0},null,null,0,6200,6299]
["Geschäftsversicherungen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K124,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J124,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K124,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J124,Saldoliste!D:D))","v":0},null,null,0,6300,6399]
["Energie- und Entsorgungsaufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K125,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J125,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K125,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J125,Saldoliste!D:D))","v":0},null,null,0,6400,6499]
["Verwaltungs- und Informatikaufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K126,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J126,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K126,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J126,Saldoliste!D:D))","v":0},null,null,0,6500,6599]
["Werbeaufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K127,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J127,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K127,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J127,Saldoliste!D:D))","v":0},null,null,0,6600,6699]
["Sonstiger betrieblicher Aufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K128,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J128,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K128,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J128,Saldoliste!D:D))","v":0},null,null,0,6700,6799]
["Total Übriger betrieblicher Aufwand",{"$f":"SUM(B121:B128)","v":0},{"$f":"B129/B$108","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F121:F128)","v":0},{"$f":"F129/F$108","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I120)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I129)>0,1,0)","v":0}]
["Betriebsergebnis vor Abschreibungen (EBITDA)",{"$f":"SUM(B118,B129)","v":0},{"$f":"B131/B$108","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F118,F129)","v":0},{"$f":"F131/F$108","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I129)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I131)>0,1,0)","v":0}]
["Abschreibungen Finanzanlagen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K133,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J133,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K133,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J133,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B133+F133)<0.01,0,1)","v":0},6800,6819]
["Abschreibungen Sachanlagen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K134,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J134,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K134,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J134,Saldoliste!D:D))","v":0},null,null,0,6820,6839]
["Abschreibungen Immaterielle Anlagen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K135,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J135,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K135,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J135,Saldoliste!D:D))","v":0},null,null,0,6840,6899]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I133:I135)>0,1,0)","v":0}]
["Betriebsergebnis vor Finanzerfolg (EBIT)",{"$f":"SUM(B131,B133,B134,B135)","v":0},{"$f":"B137/B$108","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F131,F133,F134,F135)","v":0},{"$f":"F137/F$108","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I133:I135)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I139:I153)>0,1,0)","v":0}]
["Finanzaufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K139,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J139,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K139,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J139,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B139+F139)<0.01,0,1)","v":0},6900,6949]
["Finanzertrag",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K140,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J140,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K140,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J140,Saldoliste!D:D)","v":0},null,null,0,6950,7499]
["Betriebsergebnis vor Steuern",{"$f":"SUM(B137,B139,B140)","v":0},{"$f":"B141/B$108","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F137,F139,F140)","v":0},{"$f":"F141/F$108","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I139:I140)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I141)>0,1,0)","v":0}]
["Liegenschaftsaufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K143,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J143,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K143,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J143,Saldoliste!D:D)","v":0},null,null,{"$f":"IF(ABS(B143+F143)<0.01,0,1)","v":0},7510,7999]
["Liegenschaftsertrag",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K144,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J144,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K144,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J144,Saldoliste!D:D)","v":0},null,null,0,7500,7509]
["Betriebsfremder Aufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K145,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J145,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K145,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J145,Saldoliste!D:D)","v":0},null,null,0,8000,8099]
["Betriebsfremder Ertrag",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K146,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J146,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K146,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J146,Saldoliste!D:D)","v":0},null,null,0,8100,8499]
["Ausserordentlicher Aufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K147,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J147,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K147,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J147,Saldoliste!D:D)","v":0},null,null,0,8500,8509]
["Ausserordentlicher Ertrag",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K148,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J148,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K148,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J148,Saldoliste!D:D)","v":0},null,null,0,8510,8599]
["Gewinn/Verlust Verkauf Sachanlagen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K149,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J149,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K149,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J149,Saldoliste!D:D)","v":0},null,null,0,8600,8649]
["Gewinn/Verlust Verkauf Finanzanlagen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K150,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J150,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K150,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J150,Saldoliste!D:D)","v":0},null,null,0,8650,8689]
["Gewinn/Verlust Verkauf Immat. Anlagevermögen",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K151,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J151,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K151,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J151,Saldoliste!D:D)","v":0},null,null,0,8690,8699]
["Periodenfremder Aufwand",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K152,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J152,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K152,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J152,Saldoliste!D:D)","v":0},null,null,0,8700,8709]
["Periodenfremder Ertrag",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K153,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J153,Saldoliste!C:C))","v":0},null,null,null,{"$f":"SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K153,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J153,Saldoliste!D:D)","v":0},null,null,0,8710,8899]
["Unternehmensergebnis vor Steuern (EBT)",{"$f":"SUM(B141,B143,B144,B145,B146,B147,B148,B149,B150,B151,B152,B153)","v":0},{"$f":"B154/B$108","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F141,F143,F144,F145,F146,F147,F148,F149,F150,F151,F152,F153)","v":0},{"$f":"F154/F$108","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(SUM(I139:I153)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I154)>0,1,0)","v":0}]
["Direkte Steuern",{"$f":"-(SUM(Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\">\"&K156,Saldoliste!C:C)-SUMIF(Saldoliste!A:A,\"<\"&J156,Saldoliste!C:C))","v":0},null,null,null,{"$f":"-(SUM(Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\">\"&K156,Saldoliste!D:D)-SUMIF(Saldoliste!A:A,\"<\"&J156,Saldoliste!D:D))","v":0},null,null,{"$f":"IF(ABS(B156+F156)<0.01,0,1)","v":0},8900,9999]
["Jahresverlust/-gewinn (EAT)",{"$f":"SUM(B154,B156)","v":0},{"$f":"B157/B$108","v":{"$error":"#DIV/0!"}},null,null,{"$f":"SUM(F154,F156)","v":0},{"$f":"F157/F$108","v":{"$error":"#DIV/0!"}},null,1]
[]
[{"$f":"A2","v":"Muster AG, Ort (JR-Creator ohne gültige Lizenz)"}]
[]
["Anhang zur Jahresrechnung"]

{"sheet":"Saldoliste","index":4,"n_rows":1,"n_cols":4,"rows_kept":1,"cut":false,"hidden":false,"merged":[]}
["Kto","Bezeichnung",{"$f":"\" \"&CurrentYear","v":" 2018"},{"$f":"\" \"&PreviousYear","v":" 2017"}]