{"text_format":"2","workbook":"xls","n_sheets":7,"sheets":["Einleitung","GuV-Detailplan","GuV-Übers.","Detail-Liquiditätsplan","Liquidität. Übers.","Invest- u. AfA-Plan","Zins- u.Tilg.-Plan"],"not_rendered":{"charts":0,"images":1,"macros":0,"external_links":1,"defined_names":4,"comments":41,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","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","formulas":"cached_only"}

{"sheet":"Einleitung","index":0,"n_rows":49,"n_cols":4,"rows_kept":49,"cut":false,"hidden":false,"merged":[[49,1,49,8],[50,1,50,8],[51,1,51,8],[52,1,52,8],[53,1,53,8],[43,1,43,8],[44,1,44,8],[45,1,45,8],[46,1,46,8],[47,1,47,8],[48,1,48,8],[37,1,37,8],[38,1,38,8],[39,1,39,8],[40,1,40,8],[41,1,41,8],[42,1,42,8],[31,1,31,8],[33,1,33,8],[34,1,34,8],[32,1,32,8],[35,1,35,8],[36,1,36,8],[2,2,2,6],[27,3,27,8],[25,3,25,8],[23,3,23,8],[21,3,21,8],[30,1,30,8]],"flags":["formulas_cached_only"]}
[]
[]
[null,null,"5-Jahres-Planung"]
{"$rows_empty":16}
[null,"Legende:"]
[]
[null,null,null,"Füllen Sie diese Felder aus, soweit diese für Ihre Planung von Bedeutung sind."]
[]
[null,null,null,"Die Inhalte dieser Felder resultieren aus den Angaben in den blauen Feldern."]
[]
[null,null,null,"Diese Felder sind nicht belegt."]
[]
[null,null,null,"Zum Inhalt dieser Felder gibt es Kommentare mit Erläuterungen."]
[]
[]
[null,"Nutzungsbedingungen:"]
[null,"Dieses Tool für die 5-Jahres-Planung wurde uns mit freundlicher Genehmigung vom NUK-Businessplan-"]
[null,"Wettbewerb zur Verfügung gestellt."]
[null,"Die Nutzung dieser Software, sofern es sich nicht um eine kommerzielle Nutzung handelt, ist frei. Jedoch"]
[null,"können wir für die Richtigkeit der 5-Jahres-Planung keine Garantie übernehmen."]
[]
[null,"Über Anregungen zur Verbesserung freuen wir uns. "]
[null,"Kontaktieren Sie uns per E-Mail an info@gruenderregion.de."]
[]
[]
[null,"Schutz:"]
[null,"Die 5-Jahres-Planung ist mit einem Blattschutz versehen, damit Sie die Formeln nicht aus Versehen "]
[null,"ändern. Sie können den Blattschutz folgendermaßen aufheben (z. B. wenn die Spaltenbreite nicht ausreicht):"]
[]
[null,"1. In der Menüleiste auf \"Überprüfen\" klicken,"]
[null,"2. Den Punkt \"Blattschutz aufheben\" aufrufen,"]
[null,"3. Das Kennwort \"grac\" eingeben und mit \"OK\" bestätigen."]
[]
[null,"Stand: Januar 2017"]

{"sheet":"GuV-Detailplan","index":1,"n_rows":56,"n_cols":63,"rows_kept":56,"cut":false,"hidden":false,"merged":[[50,51,50,62],[50,15,50,26],[50,27,50,38],[50,39,50,50],[3,15,3,19],[3,20,3,24],[3,25,3,27],[3,28,3,30],[3,0,3,1],[0,2,0,4],[1,2,1,4],[0,0,0,1],[3,2,3,14]],"flags":["formulas_cached_only"]}
["GEWINN- UND VERLUSTRECHNUNG  (Detailplanung)"]
[]
[]
["Planperiode",null,"1. Jahr",{"$nulls":12},"2. Jahr",{"$nulls":4},"3. Jahr",{"$nulls":4},"4. Jahr",null,null,"5. Jahr"]
[]
[null,"in Tausend Euro",1,2,3,4,5,6,7,8,9,10,11,12,"Σ","I","II","III","IV","Σ","I","II","III","IV","Σ","I","II","Σ","I","II","Σ"]
["(1)","Umsatzerlöse",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"        Produkt 1/ Markt 1",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"        Produk 2/ Markt 2 etc.",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(2)","(+/-) Bestandsveränderungen (Achtung: vor Eingabe bitte Kommentar lesen)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"        Produkt 1",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"        Produk 2/ Markt 2 etc.",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(3)","(+)   Aktivierte Eigenleistungen",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"        Anlage 1",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"        Anlage 2 etc.",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(4)","Betriebsleistung: (1)+/-(2)+(3)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(5)","(+)  Sonstige betriebliche Erträge",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"        Lizenzgebühren",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"        sonstiges",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(6)","Betriebsertrag: (4)+(5)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(7)","(-)   Materialaufwand/Fremdleistung",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"       Vorprodukt 1",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       Vorprodukt 2 etc.",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(8)","(-)   Personalaufwand",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"       Löhne und Gehälter",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       Soziale Abgaben",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(9)","(-)   Abschreibungen ((22) aus Invest- u. AfA-Plan!)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(10)","(-)   Zinsaufwand ((29) aus Zins- u. Tilg.-Plan!)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(11)","(-)   Sonstiger betrieblicher Aufwand",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"       Mieten",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       Heiz-/Nebenkosten",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       Bürobedarf",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       Telefon, Fax, Internet, Porto",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       Kfz-Kosten",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       Werbe-/Reisekosten",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       Reparatur/Instandhaltung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       Versicherungen/Leasing",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       Steuer-/Rechts-/Unternehmensberatung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"       sonstiger Aufwand",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(12)","Betriebsaufwand: (7)+(8)+(9)+(10)+(11)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(13)","Betriebsergebnis: (6)-(12)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(14)","(+)   Außerordentliche Erträge",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"       Öffentliche Zuschüsse, Zinserträge etc.",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(15)","(-)   Außerordentliche Aufwendungen",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"      Sonderabschreibungen etc.",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(16)","Gewinn & Verlust vor Steuern: (13)+14)-(15)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(17)","       Steuern auf Erträge",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"Jahresüberschuss/-fehlbetrag:(16)-(17)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[{"$nulls":15},"2.Jahr",{"$nulls":11},"3. Jahr",{"$nulls":11},"4. Jahr",{"$nulls":11},"5. Jahr"]
[{"$nulls":15},1,2,3,4,5,6,7,8,9,10,11,12,1,2,3,4,5,6,7,8,9,10,11,12,1,2,3,4,5,6,7,8,9,10,11,12,1,2,3,4,5,6,7,8,9,10,11,12]
[{"$nulls":14},"Umsatz aus Produkt 1",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":14},"Umsatz aus Produkt 2",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":14},"Ausgaben für Vorprodukt 1",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":14},"Ausgaben für Vorprodukt 2",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"GuV-Übers.","index":2,"n_rows":36,"n_cols":12,"rows_kept":36,"cut":false,"hidden":false,"merged":[[0,0,0,1],[3,0,3,1],[24,10,24,11],[24,2,24,3],[24,4,24,5],[24,6,24,7],[24,8,24,9],[0,4,0,5],[1,4,1,5],[3,2,3,3],[3,4,3,5],[3,6,3,7],[3,8,3,9],[3,10,3,11]],"flags":["formulas_cached_only"]}
["PLAN-GEWINN- UND VERLUSTRECHNUNG ",{"$nulls":5},0]
[{"$nulls":6},0]
[]
["Planperiode",null,"1. Jahr",null,"2. Jahr",null,"3. Jahr",null,"4. Jahr",null,"5. Jahr"]
[null,null,"TEUR","%","TEUR","%","TEUR","%","TEUR","%","TEUR","%"]
["(1)","Umsatzerlöse",0,null,0,null,0,null,0,null,0]
["(2)","  (+/-) Bestandsveränderungen ",0,null,0,null,0,null,0,null,0]
["(3)","  (+)   Aktivierte Eigenleistungen",0,null,0,null,0,null,0,null,0]
["(4)","Betriebsleistung: (1)+/-(2)+(3)",0,null,0,null,0,null,0,null,0]
["(5)","  (+)   Sonstige betriebl. Erträge",0,null,0,null,0,null,0,null,0]
["(6)","Betriebsertrag: (4)+(5)",0,100,0,100,0,100,0,100,0,100]
["(7)","  (-)   Materialaufwand/Fremdleistung ",0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"}]
["(8)","  (-)   Personalaufwand  ",0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"}]
["(9)","  (-)   Abschreibung ((22) aus Invest. u. AfA-Plan!)",0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"}]
["(10)","  (-)   Zinsaufwand ((29) aus Zins- u. Tilg.-Plan!)",0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"}]
["(11)","  (-)   Sonst. betriebl.  Aufwand",0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"}]
["(12)","Betriebsaufwand: (7)+(8)+(9)+(10)+(11)",0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"}]
["(13)","Betriebsergebnis: (6)-(12)",0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"}]
["(14)","  (+)  Außerordentliche Erträge",0,null,0,null,0,null,0,null,0]
["(15)","  (-)   Außerordentliche Aufwendungen",0,null,0,null,0,null,0,null,0]
["(16) ","Gewinn & Verlust vor Steuern: (13)+(14)-(15)",0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"}]
["(17)","Steuern auf Erträge",0,null,0,null,0,null,0,null,0]
["(18)","Jahresüberschuss/-fehlbetrag: (16)-(17)",0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"},0,{"$error":"#DIV/0!"}]
[]
["(19)","Anzahl der Beschäftigten"]
[]
[null,"Kennzahlen"]
[null,"EBIT",0,null,0,null,0,null,0,null,0]
[null,"EBITDA",0,null,0,null,0,null,0,null,0]
[null,"Umsatzerlöse/Monat (TEUR): (1)/Anzahl Monate",0,null,0,null,0,null,0,null,0]
[null,"Betriebsleistung/Monat (TEUR): (4)/Anzahl Monate",0,null,0,null,0,null,0,null,0]
[null,"Betriebsleist./Besch. (TEUR): (4)/(19)",{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
[null,"Personalaufw./Besch. (TEUR): (8)/(19)",{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
[null,"Betriebl. cash-flow (TEUR): (13)+(9)-(3)-(2)",0,null,0,null,0,null,0,null,0]
[null,"Ausgewies. cash-flow (TEUR): (18)+(9)-(3)-(2)",0,null,0,null,0,null,0,null,0]
[null,"Umsatzrentabilität  (%): (13)/(1) x 100","0",null,"0",null,"0",null,"0",null,"0"]

{"sheet":"Detail-Liquiditätsplan","index":3,"n_rows":75,"n_cols":63,"rows_kept":75,"cut":false,"hidden":false,"merged":[[0,3,0,5],[0,0,0,1],[3,28,3,30],[3,25,3,27],[3,20,3,24],[3,0,3,1],[2,2,2,3],[3,15,3,19],[3,2,3,14],[2,31,2,32],[69,15,69,26],[69,27,69,38],[1,3,1,5],[69,51,69,62],[69,39,69,50]],"flags":["formulas_cached_only"]}
["DETAIL-LIQUIDITÄTSPLANUNG (in TEUR)",null,null,"Debitorenlaufzeit"]
[null,null,null,"Kreditorenlaufzeit"]
[{"$nulls":31},"Differenz "]
["Planperiode",null,"1. Jahr",{"$nulls":12},"2. Jahr",{"$nulls":4},"3. Jahr",{"$nulls":4},"4. Jahr",null,null,"5. Jahr",null,null,"zur"]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12,"Σ","I","II","III","IV","Σ","I","II","III","IV","Σ","I","II","Σ","I","II","Σ","GuV"]
[null,"Einnahmen aus ..."]
["(1)","Umsatzerlösen/Anzahlungen:",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Produkt 1/ Markt 1",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Produk 2/ Markt 2",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(2)","sonst. betr. Erträgen:",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Lizenzgebühren",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(3)","sonstige außerordentliche Erträgen:",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Öffentliche Zuschüsse",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(4)","Gesellschaftereinlagen",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
[null,"Ausgaben für ..."]
["(5)","Materialeinkauf:",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Vorprodukt 1",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Vorprodukt 2 etc.",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(6)","Personalaufwand:",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Löhne Gehälter",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Soziale Abgaben",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(7)","Privatentnahme (nur bei Einzelfirma und GbR)",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(8)","Zinsaufwand ((29) aus Zins- u. Tilg.-Plan!)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(9)","sonst. betr. Aufwand:",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Mieten",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Heiz-/Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Bürobedarf ",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Telefon, Internet, Porto",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Kfz-Kosten",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Werbe-/Reisekosten",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Reparatur/Instandhaltung",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Versicherungen, Leasing",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Steuer-/Rechts-/Unternehmensberatung",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"    Sonstiger Aufwand ",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(10)","Außerordentliche Aufwendungen:",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(11)","Steuern auf Erträge u. Körperschaftsst.",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(12)","Investitionen ((21) aus Invest- u. AfA-Plan!)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(13)","Tilgungen ((30) aus Zins- u. Tilg-Plan!)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":14},0]
["(14)","SUMME EINNAHMEN: (1)+(2)+(3)+(4)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(15)","SUMME AUSGABEN: (5)+(6)+(7)+(8)+(9)+(10)+(11)+(12)+(13)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":14},0]
["(16)","ÜBER-/UNTERDECKUNG JE PERIODE: (14)-(15)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"langfristige Finanzierung: (s. Zins- und Tilg.-Plan!)"]
["(17)","    Gesellschafterdarlehen 1 etc.",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(18)","    Stille Beteiligung",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(19)","    Investitionskredit 1 etc.",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(20)","langfristige Finanzierung insgesamt: (17)+(18)+(19)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["(21)","LIQUIDITÄT JE PERIODE: (16)+(20)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"LIQUIDITÄT KUMULATIV: (22)Periode1+(22)Periode2....",0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,null,0,0]
[]
[null,"Kontokorrentlinie (höchste Inanspruchnahme)"]
[null,"Inanspruchnahme Kontokorrentkredit ",0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,null,0,0]
[]
[]
["Debitoren"]
["Hilfswert 1",null,30,60,90,120,150,180,210,240,270,300,330,360]
["Hilfswert 2",null,1,2,3,4,5,6,7,8,9,10,11,12]
["Hilfsfaktoren",null,1,0,0,0,0,0,0,0,0,0,0,0]
[]
["Kreditoren"]
["Hilfswert 1",null,30,60,90,120,150,180,210,240,270,300,330,360]
["Hilfswert 2",null,1,2,3,4,5,6,7,8,9,10,11,12]
["Hilfsfaktoren",null,1,0,0,0,0,0,0,0,0,0,0,0]
["WENN(UND(0<=c65;C65<=1);C65;WENN(UND(1<C65;C65<2);2-C65;0))"]
[{"$nulls":15},"2. Jahr",{"$nulls":11},"3. Jahr",{"$nulls":11},"4. Jahr",{"$nulls":11},"5. Jahr"]
[{"$nulls":15},1,2,3,4,5,6,7,8,9,10,11,12,1,2,3,4,5,6,7,8,9,10,11,12,1,2,3,4,5,6,7,8,9,10,11,12,1,2,3,4,5,6,7,8,9,10,11,12]
[{"$nulls":14},"Umsatz aus Produkt 1",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":14},"Umsatz aus Produkt 2",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":14},"Ausgaben für Vorprodukt 1",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":14},"Ausgaben für Vorprodukt 2",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"Liquidität. Übers.","index":4,"n_rows":38,"n_cols":7,"rows_kept":38,"cut":false,"hidden":false,"merged":[[0,0,0,1]],"flags":["formulas_cached_only"]}
["LIQUIDITÄTSPLAN in TEUR (Übersicht)"]
[]
[null,null,"Debitorenlaufzeit:",0]
[null,null,"Kreditorenlaufzeit:",0]
[]
[null,"Planperiode","1. Jahr","2. Jahr","3. Jahr","4. Jahr","5. Jahr"]
[null,"Einnahmen aus ..."]
["(1)","Umsatzerlösen/Anzahlungen:",0,0,0,0,0]
["(2)","sonst. betr. Erträgen:",0,0,0,0,0]
["(3)","außerordentliche Erträgen:",0,0,0,0,0]
["(4) ","Gesellschaftereinlagen:",0,0,0,0,0]
[]
[null,"Ausgaben für ..."]
["(5)","Materialeinkauf:",0,0,0,0,0]
["(6)","Personalaufwand:",0,0,0,0,0]
["(7) ","Privatentnahme:",0,0,0,0,0]
["(8)","Zinsaufwand: ((29) aus Zins- u. Tilg.-Plan !)",0,0,0,0,0]
["(9)","sonst. betr. Aufwand:",0,0,0,0,0]
["(10)","außerordentliche Aufwendungen:",0,0,0,0,0]
["(11) ","Steuern auf Erträge",0,0,0,0,0]
["(12)","Investitionen: ((21) aus Invest- u. AfA-Plan!)",0,0,0,0,0]
["(13)","Tilgungen: ((30) aus Zins- u. Tilg.-Plan!)",0,0,0,0,0]
["(14)","EINNAHMEN INSGESAMT: (1)+(2)+(3)+(4)",0,0,0,0,0]
["(15)","AUSGABEN INSGESAMT: (5)+(6)+(7)+(8)+(9)+(10)+(11)+(12)+(13)",0,0,0,0,0]
[]
["(16)","ÜBER/UNTERD. JE PERIODE: (14)-(15)",0,0,0,0,0]
[]
[]
[]
[null,"langfristige Finanzierung: (s. Zins- u. Tilg.-Plan)"]
["(18)","Gesellschafterdarlehen 1 etc.",0,0,0,0,0]
["(19)","Stille Beteiligung",0,0,0,0,0]
["(20)","Investitionskredit 1 etc.",0,0,0,0,0]
["(21)","Finanzierung insgesamt: (17)+(18)+(19)+(20)",0,0,0,0,0]
[]
[]
["(22)","LIQUIDITÄT JE PERIODE: (16)+(20)",0,0,0,0,0]
[null,"LIQUIDITÄT KUMULATIV: (21)Periode1+(21)Periode2 etc.",0,0,0,0,0]

{"sheet":"Invest- u. AfA-Plan","index":5,"n_rows":30,"n_cols":32,"rows_kept":30,"cut":false,"hidden":false,"merged":[[4,25,4,27],[4,28,4,30],[4,2,4,14],[4,15,4,19],[4,20,4,24]],"flags":["formulas_cached_only"]}
["INVESTITIONS-UND ABSCHREIBUNGSPLANUNG (in TEUR)"]
[]
[]
[]
[null,"Planperiode","1. Jahr",{"$nulls":12},"2. Jahr",{"$nulls":4},"3. Jahr",{"$nulls":4},"4. Jahr",null,null,"5. Jahr"]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12,"Σ","I","II","III","IV","Σ","I","II","III","IV","Σ","I","II","Σ","I","II","Σ","Σ"]
["(1)","Investition 1",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(2)","Abschreibung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(3)","Investition 2",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(4)","Abschreibung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(5)","Investition 3",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(6)","Abschreibung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(7)","Investition 4",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(8)","Abschreibung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(9)","Investition 5",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(10)","Abschreibung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(11)","Investition 6",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(12)","Abschreibung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(13)","Investition 7",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(14)","Abschreibung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(15)","Investition 8",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(16)","Abschreibung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(17)","Investition 9",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(18)","Abschreibung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(19)","Investition 10 etc.",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
["(20)","Abschreibung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0,0]
[]
["(21)","Summe Investitionen: (1)+(3)+(5)+(7)+(9)+(11)+(13)+(15)+(17)+(19)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["(22)"," Summe Abschreibungen: (2)+(4)+(6)+(8)+(10)+(12)+(14)+(16)+(18)+(20)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"Zins- u.Tilg.-Plan","index":6,"n_rows":42,"n_cols":31,"rows_kept":42,"cut":false,"hidden":false,"merged":[[4,28,4,30],[4,2,4,14],[4,15,4,19],[4,20,4,24],[4,25,4,27]],"flags":["formulas_cached_only"]}
["ZINS- UND TILGUNGSPLANUNG (in TEUR)"]
[]
[]
[]
[null,"Planperiode","1. Jahr",{"$nulls":12},"2. Jahr",{"$nulls":4},"3. Jahr",{"$nulls":4},"4. Jahr",null,null,"5. Jahr"]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12,"Σ","I","II","III","IV","Σ","I","II","III","IV","Σ","I","II","Σ","I","II","Σ"]
[null,"1. Kontokorrentkredit"]
["(1)","   Anfangsbest. Planperiode: (4) der Vorperiode",0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,null,0,0]
["(2)","   (+) Linienerhöhung"]
["(3)","   (-) Linienreduzierung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(4)","   (=) Endbestand Planperiode: (1)+(2)-(3)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(5)","   Inanspruchnahme (gemäß Liquiditätsberechnung) ",null,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,null,0,0]
["(6)","   Zinssatz (in Prozent)"]
["(7)","   Zinsen: ((5)*(6))/n",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"2. Gesellschafterdarlehen 1"]
["(8)","   Anfangsbest. Planperiode: (11) der Vorperiode",null,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,null,0,0]
["(9)","   (+) Erhöhung"]
["(10)","   (-) Tilgung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(11)","   (=) Endbestand Planperiode: (8)+(9)-(10)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(12)","   Durchschnittl. Valuta: ((8)+(11))/2",0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,null,0,0]
["(13)","   Zinssatz (in Prozent)"]
["(14)","   Zinsen ((12)*(13))/n",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"3. Stille Beteiligung"]
["(15)","   Anfangsbest. Planperiode: (18) der Vorperiode",null,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,null,0,0]
["(16)","   (+) Erhöhung"]
["(17)","   (-) Tilgung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(18)","   (=) Endbestand Planperiode: (15)+(16)-(17)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(19)","   Durchschnittl. Valuta: ((15)+(18))/2",0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,null,0,0]
["(20)","   Zinssatz (in Prozent)"]
["(21)","   Zinsen: ((19)*(20))/n",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"4. Investitionskredit 1 etc."]
["(22)","   Anfangsbest. Planperiode: (25) der Vorperiode",0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,null,0,0]
["(23)","   (+) Erhöhung"]
["(24)","   (-) Tilgung",{"$nulls":12},0,{"$nulls":4},0,{"$nulls":4},0,null,null,0,null,null,0]
["(25)","   (=) Endbestand Planperiode: (22)+(23)-(24)",0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["(26)","   Durchschnittl. Valuta: ((22)+(25))/2",0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,null,0,0]
["(27)","   Zinssatz (in Prozent)",{"$nulls":16},0]
["(28)","   Zinsen: ((22)*(27))/n",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["(29)","Summe Zinsen: (7)+(14)+(21)+(28)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["(30)","Summe Tilgungen: (3)+(10)+(17)+(24)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]