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{"sheet":"So starten Sie","index":1,"n_rows":19,"n_cols":5,"rows_kept":19,"cut":false,"hidden":false,"merged":[[7,1,7,6],[8,1,8,6],[9,1,9,6],[10,1,10,6],[1,1,1,6],[2,1,2,6],[3,1,3,6],[4,1,4,6],[5,1,5,6],[6,1,6,6]]}
[null,"So verwenden Sie diese Datei für Ihr Gemeinwesen"]
[null,"Mit dieser Datei können Sie die meisten Analysen durchführen, die in meinem Buch 'Die Finanzen meines Gemeinwesens verstehen und verwalten' vorgestellt werden. Sie erleichtert die Berechnungen, da Sie nur die Informationen eingeben müssen, die hauptsächlich aus den von Ihrem Gemeinwesen veröffentlichten Rechnungen stammen. "]
[null,"Die Verwendung dieser Datei ist einfach. Da sie aber rund 40 Blätter umfasst, sind einige Erklärungen erforderlich."]
[null,"Das Blatt Home zeigt Ihnen, wie Sie sich in der Datei zurechtfinden. Jede Zeile entspricht einem Kapitel des Buches. Die Kapitel sind in Spalte B von 1 bis 15 nummeriert. Der Titel des Kapitels steht in Spalte C. Klicken Sie einfach in die Spalten D und folgende, um direkt zu den Tabellen zu gelangen, wie sie in meinem Buch dargestellt sind und wie Sie sie mit den Ergebnissen für Ihre Kommune generieren können."]
[null,"Wo auch immer Sie sich in der Datei befinden, können Sie zum Blatt Home zurückkehren, indem Sie auf das Symbol ⌂ klicken, das in Zelle A1 jedes Blattes, auch in diesem Blatt, zu finden ist"]
[null,"Um die Ergebnisse für Ihr Gemeinwesen zu erhalten, müssen Sie die wenigen Informationen eingeben, die hauptsächlich aus der Rechnung Ihres Gemeinwesens stammen. Die Zellen, in die Sie die Informationen eingeben können, sind hellgrün markiert, wie diese Zelle hier."]
[null,"Im Wesentlichen befinden sich die Zellen in den folgenden Blättern:"]
[null,"ER|CHF: Informationen, die Sie in der Erfolgsrechnung finden, in Franken zu erfassen (das Blatt ER|TCHF zeigt anschliessend die Erfolgsrechnung in tausend Franken, wie im Anhang des Buches)"]
[null,"IR|CHF: Informationen aus der Investitionsrechnung in Franken erfassen (das Blatt IR|TCHF zeigt anschliessend die Investitionsrechnung in tausend Franken, wie im Anhang des Buches)"]
[null,"BiCHF: Informationen aus der Bilanz in Franken zu erfassen (das Blatt BiTCHF zeigt anschliessend die Bilanz in tausend Franken, wie im Anhang des Buches)"]
[null,"zusDatCHF: zusätzliche Informationen, um das Kennzahlensystem zu erstellen, Informationen aus der Rechnung, in Franken zu erfassen "]
[null,"Zusätzliche Informationen müssen je nach spezifischen Analysen, die Sie durchführen möchten, eingegeben werden, z. B. …"]
[null,"- Komprimierte Darstellung nach der funktionalen Gliederung…","Erfassung in Funk|CH ",null,"Ergebnis in FunkGlied"]
[null,"- Vergleich zwischen linearer und degressiver Abschreibung…","Erfassung in BerAB",null,"Ergebnis in AbG"]
[null,"- Ursprung des Defizits: strukturell oder konjunkturell","Erfassung in BIP","und in k","Ergebnis in KSErg"]
[null,"- Verschuldungsdynamik und Schneeballeffekt","Erfassen in SbE",null,"Ergebnis in RtVerG und SbEG"]
[null,"- Die finanzielle Verfassung am Limit","Erfassen in BerGW","oder in SimGW","Ergebnis in den folgenden Blättern"]
[]
[null,"Sie können das Buch in elektronischer oder gedruckter Form an der folgenden Adresse erhalten: ",null,null,"www.unil.ch/idheap/finances"]

{"sheet":"Home","index":2,"n_rows":19,"n_cols":17,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
[null,"Home | Zusammenfassung",null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"Kapitel","Titel","Register mit den Tabellen aus dem Buch Die Finanzen meines Gemeinwesens verstehen und verwalten"]
[]
[null,null,"Anhang : Datei von MeinGemeinwesen","Erfolgsrechnung\nin CHF\n[ER|CHF]","Investitionsrech-\nnung in CHF\n[IR|CHF]","Bilanz\nin CHF\n[Bi|CHF]","Zusätzliche Daten\nin CHF\n[zusDatCHF]","Funktionale Gliederung \nin CHF\n[FunkCHF]","Erfolgsrechnung\nin TCHF\n[ER|TCHF]","Investitionsrech-\nnung in TCHF\n[IR|KCHF]","Bilanz\nin TCHF\n[Bi|TCHF]","Geldfluss-\nrechnung\n[GFR]"]
[null,1,"Einige Hinweise zur Nutzung dieses Buches","Kein Arbeitsblatt für die Analyse"]
[null,2,"Die Akteure und Grundlagen der Haushaltführung identifizieren","Kein Arbeitsblatt für die Analyse"]
[null,{"$f":"+B6+1","v":3},"Den Aufbau der Rechnung und der Voranschläge entschlüsseln","Erfolgsrechnung\n[ER]","Gestufte Erfolgsrechnung\n[gestER]","Funktionale Gliederung\n[FunkGlied]","Investitions-\nrechnung\n[IR]","Finanzierungs-\nnachweis\n[FinNach]","Geldfluss-\nrechnung\n[GFR]","Berechnung der \nAbschreibungen\n[BerAb]","Unterscheidung linear\n& degressiv\nGrafik [AbG]","CH Finanzierungs-\nrechnung\n[ChFiRe]"]
[null,{"$f":"+B7+1","v":4},"Interne Verrechnungen nutzen, um die Kosten von Leistungen zu ermitteln","Bedeutung der\ninternen Verrechnungen\n[BedIV]"]
[null,5,"Die Spezialfinanzierungen bestimmter Leistungen verstehen","Bedeutung der Steuern und Beiträge\n[Steuer]"]
[null,6,"Die Mechanismen der Transfers und des Finanzausgleichs kennen","Bedeutung der Transfers\n[Trans]","Ertrag im Steuerpotential\n[StPot]"]
[null,7,"Investitionen finanzieren und geeignete Kredite identifizieren","Kein Arbeitsblatt für die Analyse"]
[null,8,"Die finanzpolitische Taktik erkennen","Kein Arbeitsblatt für die Analyse"]
[null,9,"Die finanzielle Verfassung mithilfe von Kennzahlen diagnostizieren","Struktur des\nKennzahlensystems\n[TdB]","Gewichtung\nder Kennzahlen\n[TdBGew]","Berechnung\nder Kennzahlen\n[KennBer]","Zusammenfassende\nÜbersichtstabelle\n[TdBZus]"]
[null,10,"Die Finanzdaten für einen Vergleich finden","Kein Arbeitsblatt für die Analyse"]
[null,11,"Den Ursprung von Defiziten organisieren","Potenzielles BIP\n[BIP]","Konjunkturfaktor\n[k]","Konjunkturfaktor\nGrafik\n[kG]","Finanzierungsergebnis\n[FinErg]","Konjunkturelles und\nstrukturelles Ergebnis\n[KSErg]"]
[null,12,"Die Dynamik der Verschuldung analysieren: Teufelskreis oder Erfolgsspirale","Schulden & Verpflichtungen\n[SchuVer]","Primärsaldo\n[PriSaldo]","Schneeball-Effekt\n[SbE]","Verschuldungsquotient Grafik\n[RtVerG]","Schneeball-Effekt\nGrafik\n[SbEG]"]
[null,13,"Die finanzielle Verfassung ans Limit projizieren","Berechnung\nder Grenzwerte\n[BerGW]","Simulation\nder Grenzwerte\n[SimGW]","Grenzwert Netto-\nverschuldung\nGrafik\n[GWNVQG]","Grenzwert\nZangeneffekt\nGrafik\n[GWZaEfG]","Grenzwert\nSelbstfinanzierung\nGrafik\n[GWSFG]","Grenzwert Netto-\nverschuldung bei\nUngleichgewicht Grafik \n[GWNVQUngG]"]
[null,14,"Die zukünftige Finanzlage verbessern: möglich Ansätze","Kein Arbeitsblatt für die Analyse"]
[null,15,"Strategische Tragweite der Finanzen meines Gemeinwesens","Kein Arbeitsblatt für die Analyse"]

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[" ","Erfolgsrechnung, in CHF",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[null,null,"Erfolgsrechnung",null,"Rechnung | ","Jahr t",null,"Budget |",{"$f":"+F3","v":"Jahr t"},null,"Rechnung |","Jahr t-1"]
[" ",null,"in CHF","","Aufwand","Ertrag",null,{"$f":"E4","v":"Aufwand"},{"$f":"F4","v":"Ertrag"},null,{"$f":"E4","v":"Aufwand"},{"$f":"F4","v":"Ertrag"}]
[null,null,"3","Aufwand",{"$f":"+E6+E15++E26+E27+E30+E37+E40++E49+E51+E59","v":14546067.809999999},null,null,{"$f":"+H6+H15++H26+H27+H30+H37+H40++H49+H51+H59","v":14639900},null,null,{"$f":"+K6+K15++K26+K27+K30+K37+K40++K49+K51+K59","v":13741519.000000002}]
[null,null,"30","Personalaufwand",{"$f":"SUM(E7:E14)","v":2020354.2499999998},null,null,{"$f":"SUM(H7:H14)","v":2063500},null,null,{"$f":"SUM(K7:K14)","v":1985894.1}]
[null,null,"300","Behörden, Kommissionen und Richter",174782.15,null,null,183000,null,null,178251.65]
[null,null,"301","Löhne des Verwaltungs- und Betriebspersonals",{"$f":"1524888.75","v":1524888.75},null,null,{"$f":"1542200","v":1542200},null,null,{"$f":"1506623.7-10000","v":1496623.7}]
[null,null,"302","Löhne der Lehrpersonen",0,null,null,0,null,null,0]
[null,null,"303","Temporäre Arbeitskräfte",0,null,null,0,null,null,0]
[null,null,"304","Zulagen",0,null,null,0,null,null,0]
[null,null,"305","Arbeitgeberbeiträge",295329.95,null,null,306700,null,null,282945.90000000002]
[null,null,"306","Arbeitgeberleistungen",0,null,null,0,null,null,0]
[null,null,"309","Übriger Personalaufwand",25353.4,null,null,31600,null,null,28072.85]
[null,null,"31","Sach- und übriger Betriebsaufwand",{"$f":"SUM(E16:E25)","v":4076133.6},null,null,{"$f":"SUM(H16:H25)","v":4592700},null,null,{"$f":"SUM(K16:K25)","v":4086745.87}]
[null,null,"310","Material- und Warenaufwand",1725137.55,null,null,1799600,null,null,{"$f":"1745171.25+10000","v":1755171.25}]
[null,null,"311","Nicht aktivierbare Anlagen",129694.05,null,null,167500,null,null,105269.75]
[null,null,"312","Ver- und Entsorgung Liegenschaften VV",190948.55,null,null,241600,null,null,232439.2]
[null,null,"313","Dienstleistungen und Honorare",975997.18,null,null,1196000,null,null,912829.06]
[null,null,"314","Baulicher und betrieblicher Unterhalt",698976.85,null,null,832600,null,null,715550.35]
[null,null,"315","Unterhalt Mobilien und immaterielle Anlagen",123010.5,null,null,169300,null,null,154407.65]
[null,null,"316","Mieten, Leasing, Pachten, Benützungskosten",56686.8,null,null,47500,null,null,49889.15]
[null,null,"317","Spesenentschädigungen",58423.5,null,null,55800,null,null,56635.35]
[null,null,"318","Wertberichtigungen auf Forderungen",95997.75,null,null,56900,null,null,79146.16]
[null,null,"319","Übriger Betriebsaufwand",21260.87,null,null,25900,null,null,25407.95]
[null,null,32,"Rüstungsaufwand (Konto reserviert für den Bund)",0,null,null,0,null,null,0]
[null,null,"33","Abschreibungen Verwaltungsvermögen",{"$f":"SUM(E28:E29)","v":670430.25},null,null,{"$f":"SUM(H28)","v":708800},null,null,{"$f":"SUM(K28)","v":676296.35}]
[null,null,"330","Abschreibungen Sachanlagen VV",{"$f":"680430.25-10000","v":670430.25},null,null,708800,null,null,676296.35]
[null,null,332,"Abschreibungen immaterielle Anlagen VV",0,null,null,0,null,null,0]
[null,null,"34","Finanzaufwand",{"$f":"SUM(E31:E36)","v":125142.08000000002},null,null,{"$f":"SUM(H31:H36)","v":218900},null,null,{"$f":"SUM(K31:K36)","v":135180.44}]
[null,null,"340","Zinsaufwand",{"$f":"54181.13+15000+5127.1","v":74308.23000000001},null,null,{"$f":"61300+15000+5000","v":81300},null,null,{"$f":"77383.39+15000","v":92383.39}]
[null,null,341,"Realisierte Verluste Finanzvermögen",0,null,null,0,null,null,0]
[null,null,342,"Kapitalbeschaffungs- und Verwaltungskosten",10000,null,null,{"$f":"60000+5000","v":65000},null,null,8931.6]
[null,null,"343","Liegenschaftenaufwand Finanzvermögen",{"$f":"45833.8-15000+10000","v":40833.800000000003},null,null,{"$f":"77600-15000+10000","v":72600},null,null,{"$f":"38865.45-15000+10000","v":33865.449999999997}]
[null,null,"344","Wertberichtigungen Anlagen des Finanzvermögens",0,null,null,0,null,null,0]
[null,null,"349","Übriger Finanzaufwand",{"$f":"25127.15-25127.1","v":5.0000000002910383E-2},null,null,{"$f":"20000-20000","v":0},null,null,{"$f":"18931.6-18931.6","v":0}]
[null,null,"35","Einlagen in Spezialfinanzierungen [SpF] und Fonds",{"$f":"SUM(E38:E39)","v":0},null,null,{"$f":"SUM(H38:H39)","v":0},null,null,{"$f":"SUM(K38:K39)","v":0}]
[null,null,350,"Einlagen in SpF und Fonds des Fremdkapitals",0,null,null,0,null,null,0]
[null,null,"351","Einlagen in SpF und Fonds des Eigenkapitals",{"$f":"699300-699300","v":0},null,null,{"$f":"705000-705000","v":0},null,null,{"$f":"697000-697000","v":0}]
[null,null,"36","Transferaufwand",{"$f":"SUM(E42:E48)","v":6392860.0999999996},null,null,{"$f":"SUM(H42:H48)","v":6186200},null,null,{"$f":"SUM(K42:K48)","v":5924203.3399999999}]
[null,null,360,"Ertragsanteile an Dritte",0,null,null,0,null,null,0]
[null,null,"361","Entschädigungen an öffentliche Gemeinwesen",3904683.1,null,null,3793300,null,null,3541388.59]
[null,null,"362","Finanz- und Lastenausgleich",563886,null,null,552000,null,null,551106]
[null,null,"363","Beiträge an öffentliche Gemeinwesen und Dritte",1924291,null,null,1840900,null,null,1831708.75]
[null,null,"364","Wertberichtigungen Darlehen VV",0,null,null,0,null,null,0]
[null,null,"365","Wertberichtigungen Beteiligungen VV",0,null,null,0,null,null,0]
[null,null,"366","Abschreibungen Investitionsbeiträge",0,null,null,0,null,null,0]
[null,null,369,"Übriger Transferaufwand",0,null,null,0,null,null,0]
[null,null,37,"Durchlaufende Beiträge",{"$f":"SUM(E50)","v":0},null,null,{"$f":"SUM(H50)","v":0},null,null,{"$f":"SUM(K50)","v":0}]
[null,null,370,"Durchlaufende Beiträge",0,null,null,0,null,null,0]
[null,null,38,"Ausserordentlicher [a.o.] Aufwand",{"$f":"SUM(E52:E58)","v":991214.53},null,null,{"$f":"SUM(H52:H58)","v":612600},null,null,{"$f":"SUM(K52:K58)","v":644887.89999999991}]
[null,null,380,"Ausserordentlicher Personalaufwand",0,null,null,0,null,null,0]
[null,null,381,"Ausserordentlicher Sach- und Betriebsaufwand",0,null,null,0,null,null,0]
[null,null,383,"Zusätzliche Abschreibungen  [zus. Ab]",0,null,null,0,null,null,0]
[null,null,384,"Ausserordentlicher Finanzaufwand",0,null,null,0,null,null,0]
[null,null,386,"Ausserordentlicher Transferaufwand",0,null,null,0,null,null,0]
[null,null,387,"Zus. Ab auf Darlehen, Beteiligungen und Investitionsbeiträgen",0,null,null,0,null,null,0]
[null,null,389,"Einlagen in das Eigenkapital",{"$f":"498037.28+699300-206122.75","v":991214.53},null,null,{"$f":"115000-15000+705000-192400","v":612600},null,null,{"$f":"197552.5-27552.05+697000-222112.55","v":644887.89999999991}]
[null,null,"39","Interne Verrechnungen",{"$f":"SUM(E60:E67)","v":269933},null,null,{"$f":"SUM(H60:H67)","v":257200},null,null,{"$f":"SUM(K60:K67)","v":288311}]
[null,null,390,"Material- und Warenbezüge",0,null,null,0,null,null,0]
[null,null,"391","Dienstleistungen",{"$f":"139600+4123","v":143723},null,null,{"$f":"34200+100000","v":134200},null,null,{"$f":"38168+122113","v":160281}]
[null,null,392,"Pacht, Mieten, Benützungskosten",0,null,null,0,null,null,0]
[null,null,"393","Betriebs- und Verwaltungskosten",116410,null,null,{"$f":"15600+92400","v":108000},null,null,118230]
[null,null,"394","Kalk. Zinsen und Finanzaufwand",9800,null,null,15000,null,null,9800]
[null,null,"395","Planmässige und ausserplanmässige Abschreibungen",0,null,null,0,null,null,0]
[null,null,398,"Übertragungen",0,null,null,0,null,null,0]
[null,null,399,"Übrige interne Verrechnungen",0,null,null,0,null,null,0]
[]
[null,null,"Compte de résultats",null,{"$f":"+E3","v":"Rechnung | "},{"$f":"+F3","v":"Jahr t"},null,"Budget |",{"$f":"+F69","v":"Jahr t"},null,{"$f":"+K3","v":"Rechnung |"},{"$f":"+L3","v":"Jahr t-1"}]
[null,null,"in CHF","",{"$f":"+E4","v":"Aufwand"},{"$f":"+F4","v":"Ertrag"},null,{"$f":"+H4","v":"Aufwand"},{"$f":"+I4","v":"Ertrag"},null,{"$f":"+K4","v":"Aufwand"},{"$f":"+L4","v":"Ertrag"}]
[null,null,"4","Ertrag",null,{"$f":"+F72+F77+F82+F92+F97+F108+F111+F118+F120+F128","v":14609738.1},null,null,{"$f":"+I72+I77+I82+I92+I97+I108+I111+I118+I120+I128","v":14124700},null,null,{"$f":"+L72+L77+L82+L92+L97+L108+L111+L118+L120+L128","v":14235754.160000002}]
[null,null,"40","Fiskalertrag",null,{"$f":"SUM(F73:F76)","v":7651667.9500000002},null,null,{"$f":"SUM(I73:I76)","v":7107200},null,null,{"$f":"SUM(L73:L76)","v":7537931.2800000012}]
[null,null,"400","Direkte Steuern natürliche Personen",null,6231548,null,null,6160000,null,null,{"$f":"6424538.73-189234","v":6235304.7300000004}]
[null,null,"401","Direkte Steuern juristische Personen",null,501028.95,null,null,212000,null,null,475508.15]
[null,null,"402","Übrige Direkte Steuern",null,897811,null,null,716000,null,null,805438.4]
[null,null,"403","Besitz- und Aufwandsteuern",null,21280,null,null,19200,null,null,21680]
[null,null,41,"Regalien und Konzessionen",null,{"$f":"SUM(F78:F81)","v":11874},null,null,{"$f":"SUM(I78:I81)","v":11500},null,null,{"$f":"SUM(L78:L81)","v":12004}]
[null,null,410,"Regalien",null,0,null,null,0,null,null,0]
[null,null,411,"Schweiz. Nationalbank",null,0,null,null,0,null,null,0]
[null,null,412,"Konzessionen",null,11874,null,null,11500,null,null,12004]
[null,null,413,"Ertragsanteile an Lotterien, Sport-Toto, Wetten",null,0,null,null,0,null,null,0]
[null,null,42,"Entgelte",null,{"$f":"SUM(F83:F91)","v":5075986.8000000007},null,null,{"$f":"SUM(I83:I91)","v":5096900},null,null,{"$f":"SUM(L83:L91)","v":4852397.9800000004}]
[null,null,420,"Ersatzabgaben",null,191942.5,null,null,175000,null,null,195051.75]
[null,null,421,"Gebühren für Amtshandlungen",null,72528.36,null,null,61200,null,null,57281.53]
[null,null,422,"Spital- und Heimtaxen, Kostgelder",null,0,null,null,0,null,null,0]
[null,null,423,"Schul- und Kursgelder",null,0,null,null,0,null,null,0]
[null,null,424,"Benützungsgebühren und Dienstleistungen",null,{"$f":"4464251.44+187000","v":4651251.4400000004},null,null,{"$f":"4529500+187000","v":4716500},null,null,{"$f":"4906269.5-500000","v":4406269.5}]
[null,null,425,"Erlös aus Verkäufen",null,92001.55,null,null,87800,null,null,95683.25]
[null,null,426,"Rückerstattungen",null,68262.95,null,null,56400,null,null,98111.95]
[null,null,427,"Bussen",null,0,null,null,0,null,null,0]
[null,null,429,"Übrige Entgelte",null,0,null,null,0,null,null,0]
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[null,null,650,{"$f":"+$D$29","v":"Bund"},null,0,null,null,0,null,null,0]
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[null,null,660,{"$f":"+$D$29","v":"Bund"},null,0,null,null,0,null,null,0]
[null,null,661,{"$f":"+$D$30","v":"Kantone und Konkordate"},null,0,null,null,0,null,null,0]
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[null,null,663,{"$f":"+$D$32","v":"Öffentliche Sozialversicherungen"},null,0,null,null,0,null,null,0]
[null,null,664,{"$f":"+$D$33","v":"Öffentliche Unternehmungen"},null,0,null,null,0,null,null,0]
[null,null,665,{"$f":"+$D$34","v":"Private Unternehmungen"},null,0,null,null,0,null,null,0]
[null,null,666,{"$f":"+$D$35","v":"Private Organisationen ohne Erwerbszweck"},null,0,null,null,0,null,null,0]
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[null,null,668,{"$f":"+$D$37","v":"Ausland"},null,0,null,null,0,null,null,0]
[null,null,67,"Durchlaufende Investitionsbeiträge",null,{"$f":"SUM(F142:F150)","v":0},null,null,{"$f":"SUM(I142:I150)","v":0},null,null,{"$f":"SUM(L142:L150)","v":0}]
[null,null,670,{"$f":"+$D$29","v":"Bund"},null,0,null,null,0,null,null,0]
[null,null,671,{"$f":"+$D$30","v":"Kantone und Konkordate"},null,0,null,null,0,null,null,0]
[null,null,672,{"$f":"+$D$31","v":"Gemeinden und Gemeindezweckverbände"},null,0,null,null,0,null,null,0]
[null,null,673,{"$f":"+$D$32","v":"Öffentliche Sozialversicherungen"},null,0,null,null,0,null,null,0]
[null,null,674,{"$f":"+$D$33","v":"Öffentliche Unternehmungen"},null,0,null,null,0,null,null,0]
[null,null,675,{"$f":"+$D$34","v":"Private Unternehmungen"},null,0,null,null,0,null,null,0]
[null,null,676,{"$f":"+$D$35","v":"Private Organisationen ohne Erwerbszweck"},null,0,null,null,0,null,null,0]
[null,null,677,{"$f":"+$D$36","v":"Private Haushalte"},null,0,null,null,0,null,null,0]
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[null,null,682,"Ausserordentliche Investitionseinnahmen für immaterielle Anlagen",null,0,null,null,0,null,null,0]
[null,null,683,"Ausserordentliche Investitionsbeiträge für eigene Rechnung",null,0,null,null,0,null,null,0]
[null,null,684,"Ausserordentliche Rückzahlung von Darlehen",null,0,null,null,0,null,null,0]
[null,null,685,"Ausserordentliche Übertragungen von Beteiligungen",null,0,null,null,0,null,null,0]
[null,null,686,"Ausserordentliche Rückzahlungen eigener Investitionsbeiträge",null,0,null,null,0,null,null,0]
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[null,null,100,"Flüssige Mittel und kurzfristige Geldanlagen",{"$f":"3105376.58-1500000","v":1605376.58},null,16094043.68,16916367.329999998,null,{"$f":"+E7+G7-H7","v":783052.9299999997}]
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[null,null,14,"Verwaltungsvermögen [VV]",{"$f":"SUM(E16:E21)","v":7735026.7000000002},null,{"$f":"SUM(G16:G21)","v":1971454.9000000001},{"$f":"SUM(H16:H21)","v":713891.25},null,{"$f":"SUM(J16:J21)","v":8992590.3499999996}]
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[null,null,200,"Laufende Verbindlichkeiten",1460758,null,15631511.699999999,15370873.449999999,null,{"$f":"+E25+G25-H25","v":1721396.25}]
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[null,null,204,"Passive Rechnungsabgrenzungen",33321.65,null,21006.25,33321.65,null,{"$f":"+E27+G27-H27","v":21006.25}]
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[null,null,292,"Rücklagen der Globalbudgetbereiche",0,null,0,0,null,0]
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[null,null,{"$f":"+'IR|CHF'!C3:D3","v":"Investitionsrechnung"}]
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[]
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[null,"– Entnahmen aus den Eigenkapitalkonten",{"$f":"-'ER|TCHF'!E115-'ER|TCHF'!E137","v":-21}]
[null,"– Aktivierung von Eigenleistungen",{"$f":"-'ER|TCHF'!E99","v":-17}]
[null,"– Wertberichtigungen von Anlagen",{"$f":"-'ER|TCHF'!E107","v":-9}]
[null,"+ Abnahme der Forderungen",{"$f":"+'Bi|TCHF'!E8-'Bi|TCHF'!H8","v":111}]
[null,"– Zunahme der aktiven Rechnungsabgrenzungen",{"$f":"'Bi|TCHF'!E10-'Bi|TCHF'!H10","v":-69}]
[null,"+ Zunahme der laufenden Verbindlichkeiten",{"$f":"+'Bi|TCHF'!H27-'Bi|TCHF'!E27","v":260}]
[null,"+ Zunahme der kurzfristigen Rückstellungen",{"$f":"+'Bi|TCHF'!H30-'Bi|TCHF'!E30","v":46}]
[null,"– Abnahme der passiven Rechnungsabgrenzungen",{"$f":"+'Bi|TCHF'!H29-'Bi|TCHF'!E29","v":-12}]
[null,"– Abnahme der Spezialfinanzierungen und Fonds im Fremdkapital",{"$f":"-'Bi|TCHF'!E33+'Bi|TCHF'!H33","v":-26}]
[null,"Geldfluss aus operativer Tätigkeit [GFO]",{"$f":"SUM(C4:C15)","v":1989}]
[]
[null,"– Ausgaben für liquiditätswirksame Nettoinvestitionen ",{"$f":"-'IR|TCHF'!E170+'ER|TCHF'!E99","v":-1911}]
[null,"Geldfluss aus Investitionstätigkeit [GFI]",{"$f":"+C18","v":-1911}]
[null,"Geldfluss aus Anlagentätigkeit [GFA]",0]
[null,"Geldfluss aus Investitions- und Anlagentätigkeit [GFI+A]",{"$f":"+C19+C20","v":-1911}]
[]
[null,"+ Zunahme der kurzfristigen Finanzverbindlichkeiten",{"$f":"+'Bi|TCHF'!F28","v":500}]
[null,"– Rückzahlung von kurzfristigen Finanzverbindlichkeiten",{"$f":"-'Bi|TCHF'!G28","v":-500}]
[null,"+ Zunahme der kurzfristigen Finanzverbindlichkeiten",{"$f":"+'Bi|TCHF'!F31","v":600}]
[null,"– Rückzahlung von langfristigen Finanzverbindlichkeiten",{"$f":"-'Bi|TCHF'!G31","v":-1500}]
[null,"Geldfluss aus Finanzierungstätigkeit [GFF]",{"$f":"SUM(C23:C26)","v":-900}]
[]
[null,"Veränderung der flüssigen Mittel und kurzfristigen Geldanlagen [GFO]+[GFI+A]+[GFF]",{"$f":"+C16+C21+C27","v":-822}]
[]
[null,"Flüssige Mittel und kurzfristige Geldanlagen am 01.01.Jahr t (Konto 100)",{"$f":"+'Bi|TCHF'!E7","v":1605}]
[null,"Flüssige Mittel und kurzfristige Geldanlagen am 31.12.Jahr t (Konto 100)",{"$f":"+'Bi|TCHF'!H7","v":783}]
[]
[null,"Kontrolle mit der Veränderung der flüssigen Mittel und kurzfristigen Geldanlagen in der Bilanz",{"$f":"+C32-C31","v":-822}]

{"sheet":"BerAb","index":17,"n_rows":17,"n_cols":5,"rows_kept":17,"cut":false,"hidden":false,"merged":[[0,1,0,28]]}
[" ","Berechnung für den Vergleich einer linearen und degressiven Abschreibung"]
[]
[null,"Nutzungsdauer",null,10,10]
[null,"Abschreibungsmethode",null,"linear","degressiv"]
[null,"Abschreibungssatz (%)",null,10,35]
[null,"Jahre"]
[null,0,"t",10,{"$f":"+D7","v":10}]
[null,1,"t+1",{"$f":"+D$7-(D$5/10*$B8)","v":9},{"$f":"+E7-(E$5/100*E7)","v":6.5}]
[null,{"$f":"+B8+1","v":2},"t+2",{"$f":"+D$7-(D$5/10*$B9)","v":8},{"$f":"+E8-(E$5/100*E8)","v":4.2249999999999996}]
[null,{"$f":"+B9+1","v":3},"t+3",7,2.7462499999999999]
[null,4,"t+4",6,1.7850625]
[null,5,"t+5",5,1.160290625]
[null,6,"t+6",4,0.75418890625000001]
[null,7,"t+7",3,0.49022278906250005]
[null,8,"t+8",2,0.31864481289062507]
[null,9,"t+9",1,0.20711912837890631]
[null,10,"t+10",0,0.13462743344628911]

{"sheet":"ChFiRe","index":19,"n_rows":19,"n_cols":5,"rows_kept":19,"cut":false,"hidden":false,"merged":[[0,1,0,28],[14,1,14,2]]}
[" ","Finanzierungsrechnung des Bundes, 2018"]
[]
[null,{"$f":"+gestER!C3","v":"Bezeichnung"},{"$f":"+gestER!D3","v":"Soll"},{"$f":"+gestER!E3","v":"Haben"},{"$f":"+gestER!F3","v":"Saldo"}]
[null,"Fiskaleinnahmen",68121]
[null,"Regalien und Konzessionen",1212]
[null,"Finanzeinnahmen",1121]
[null,"Verschiedene laufende Einnahmen",1789]
[null,"Investitionseinnahmen",1270]
[null,"Ordentliche Einnahmen",{"$f":"SUM(C4:C8)","v":73513}]
[null,"Eigenausgaben",null,10252]
[null,"Transferausgaben",null,48120]
[null,"Finanzausgaben",null,1203]
[null,"Investitionsausgaben",null,11000]
[null,"Ordentliche Ausgaben",null,{"$f":"SUM(D10:D13)","v":70575}]
[null,"Ordentlicher Finanzierungssaldo (Überschuss)",null,null,{"$f":"+C9-D14","v":2938}]
[]
[null,"Ausserordentliche Einnahmen",null,90]
[null,"Ausserordentliche Ausgaben",0]
[null,"Gesamter Finanzierungssaldo",null,null,{"$f":"+E15+D17-C18","v":3028}]

{"sheet":"BedIV","index":20,"n_rows":18,"n_cols":24,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,1,0,28]]}
[" ","Umfang der internen Verrechnungen im Total des Aufwands und Ertrags"]
[]
[null,{"$f":"+ER!B3","v":"Nr."},{"$f":"+ER!C3","v":"Bezeichnung"},"TCHF",{"$f":"+B3","v":"Nr."},{"$f":"+C3","v":"Bezeichnung"},{"$f":"D3","v":"TCHF"}]
[null,3,{"$f":"+ER!C4","v":"Aufwand"},{"$f":"+'ER|TCHF'!E5","v":14546},4,{"$f":"+ER!F4","v":"Ertrag"},{"$f":"+'ER|TCHF'!E76","v":14610}]
[null,"…","davon…",null,"…",{"$f":"+C5","v":"davon…"}]
[null,{"$f":"+'ER|CHF'!C59","v":"39"},{"$f":"+ER!C14","v":"Interne Verrechnungen"},{"$f":"+'ER|TCHF'!E64","v":270},{"$f":"+'ER|CHF'!C128","v":49},{"$f":"+C6","v":"Interne Verrechnungen"},{"$f":"+'ER|TCHF'!E138","v":270}]
[null,{"$f":"+'ER|CHF'!C60","v":390},{"$f":"+'ER|CHF'!D60","v":"Material- und Warenbezüge"},{"$f":"+'ER|TCHF'!E65","v":0},{"$f":"+B7+100","v":490},{"$f":"+C7","v":"Material- und Warenbezüge"},{"$f":"+D7","v":0}]
[null,{"$f":"+B7+1","v":391},{"$f":"+'ER|CHF'!D61","v":"Dienstleistungen"},{"$f":"+'ER|TCHF'!E66","v":144},{"$f":"+B8+100","v":491},{"$f":"+C8","v":"Dienstleistungen"},{"$f":"+D8","v":144}]
[null,{"$f":"+B8+1","v":392},{"$f":"+'ER|CHF'!D62","v":"Pacht, Mieten, Benützungskosten"},{"$f":"+'ER|TCHF'!E67","v":0},492,"Pacht, Mieten, Benützungskosten",{"$f":"+D9","v":0}]
[null,{"$f":"+B9+1","v":393},{"$f":"+'ER|CHF'!D63","v":"Betriebs- und Verwaltungskosten"},{"$f":"+'ER|TCHF'!E68","v":116},493,"Betriebs- und Verwaltungskosten",116]
[null,{"$f":"+B10+1","v":394},{"$f":"+'ER|CHF'!D64","v":"Kalk. Zinsen und Finanzaufwand"},{"$f":"+'ER|TCHF'!E69","v":10},494,"Kalk. Zinsen und Finanzaufwand",10]
[null,{"$f":"+B11+1","v":395},{"$f":"+'ER|CHF'!D65","v":"Planmässige und ausserplanmässige Abschreibungen"},{"$f":"+'ER|TCHF'!E70","v":0},495,"Planmässige und ausserplanmässige Abschreibungen",0]
[null,398,{"$f":"+'ER|CHF'!D66","v":"Übertragungen"},{"$f":"+'ER|TCHF'!E71","v":0},498,{"$f":"+C13","v":"Übertragungen"},0]
[null,{"$f":"+B13+1","v":399},{"$f":"+'ER|CHF'!D67","v":"Übrige interne Verrechnungen"},{"$f":"+'ER|TCHF'!E72","v":0},499,"Übrige interne Verrechnungen",0]
[]
[null,"Verrechnungen in % des Gesamtaufwands",null,{"$f":"+D6/D4*100","v":1.8561803932352536},"Verrechnungen in % des Gesamtertrags",null,{"$f":"+G6/G4*100","v":1.8480492813141685}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+#REF!+#REF!+X17+64","v":{"$error":"#REF!"}}]

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[" ","Bedeutung der Steuern und Kausalabgaben im Gesamtertrag"]
[]
[null,"Nr.","Bezeichnung","TCHF"]
[null,4,{"$f":"+'ER|TCHF'!D76","v":"Ertrag"},{"$f":"+'ER|TCHF'!E76","v":14610}]
[null,"…","davon…"]
[null,{"$f":"+'ER|TCHF'!C77","v":"40"},{"$f":"+'ER|TCHF'!D77","v":"Fiskalertrag"},{"$f":"+'ER|TCHF'!E77","v":7651}]
[null,{"$f":"+'ER|TCHF'!C78","v":"400"},{"$f":"+'ER|TCHF'!D78","v":"Direkte Steuern natürliche Personen"},{"$f":"+'ER|TCHF'!E78","v":6231}]
[null,{"$f":"+'ER|TCHF'!C79","v":"401"},{"$f":"+'ER|TCHF'!D79","v":"Direkte Steuern juristische Personen"},{"$f":"+'ER|TCHF'!E79","v":501}]
[null,{"$f":"+'ER|TCHF'!C80","v":"402"},{"$f":"+'ER|TCHF'!D80","v":"Übrige Direkte Steuern"},{"$f":"+'ER|TCHF'!E80","v":898}]
[null,{"$f":"+'ER|TCHF'!C81","v":"403"},{"$f":"+'ER|TCHF'!D81","v":"Besitz- und Aufwandsteuern"},{"$f":"+'ER|TCHF'!E81","v":21}]
[null,"[…]"]
[null,{"$f":"+'ER|TCHF'!C87","v":42},{"$f":"+'ER|TCHF'!D87","v":"Entgelte"},{"$f":"+'ER|TCHF'!E87","v":5076}]
[null,{"$f":"+'ER|TCHF'!C88","v":420},{"$f":"+'ER|TCHF'!D88","v":"Ersatzabgaben"},{"$f":"+'ER|TCHF'!E88","v":192}]
[null,{"$f":"+'ER|TCHF'!C89","v":421},{"$f":"+'ER|TCHF'!D89","v":"Gebühren für Amtshandlungen"},{"$f":"+'ER|TCHF'!E89","v":73}]
[null,{"$f":"+'ER|TCHF'!C90","v":422},{"$f":"+'ER|TCHF'!D90","v":"Spital- und Heimtaxen, Kostgelder"},{"$f":"+'ER|TCHF'!E90","v":0}]
[null,{"$f":"+'ER|TCHF'!C91","v":423},{"$f":"+'ER|TCHF'!D91","v":"Schul- und Kursgelder"},{"$f":"+'ER|TCHF'!E91","v":0}]
[null,{"$f":"+'ER|TCHF'!C92","v":424},{"$f":"+'ER|TCHF'!D92","v":"Benützungsgebühren und Dienstleistungen"},{"$f":"+'ER|TCHF'!E92","v":4651}]
[null,{"$f":"+'ER|TCHF'!C93","v":425},{"$f":"+'ER|TCHF'!D93","v":"Erlös aus Verkäufen"},{"$f":"+'ER|TCHF'!E93","v":92}]
[null,{"$f":"+'ER|TCHF'!C94","v":426},{"$f":"+'ER|TCHF'!D94","v":"Rückerstattungen"},{"$f":"+'ER|TCHF'!E94","v":68}]
[null,{"$f":"+'ER|TCHF'!C95","v":427},{"$f":"+'ER|TCHF'!D95","v":"Bussen"},{"$f":"+'ER|TCHF'!E95","v":0}]
[null,{"$f":"+'ER|TCHF'!C96","v":429},{"$f":"+'ER|TCHF'!D96","v":"Übrige Entgelte"},{"$f":"+'ER|TCHF'!E96","v":0}]
[]
[null,"Fiskalertrag in % des Gesamtertrags",null,{"$f":"+D6/$D$4*100","v":52.36824093086927}]
[null,"Entgelte in % des Gesamtertrags",null,{"$f":"+D12/$D$4*100","v":34.743326488706366}]
[null,"Total",null,{"$f":"SUM(D23:D24)","v":87.111567419575636},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+#REF!+#REF!+X24+64","v":{"$error":"#REF!"}}]

{"sheet":"Trans","index":22,"n_rows":15,"n_cols":24,"rows_kept":15,"cut":false,"hidden":false,"merged":[[0,1,0,28]]}
[" ","Umfang der Transferzahlungen am Total des Aufwands und Ertrags"]
[]
[null,{"$f":"+ER!B3","v":"Nr."},{"$f":"+ER!C3","v":"Bezeichnung"},"TCHF",{"$f":"+B3","v":"Nr."},{"$f":"+C3","v":"Bezeichnung"},{"$f":"D3","v":"TCHF"}]
[null,{"$f":"+ER!B4","v":3},{"$f":"+ER!C4","v":"Aufwand"},{"$f":"+'ER|TCHF'!E5","v":14546},{"$f":"+ER!E4","v":4},{"$f":"+ER!F4","v":"Ertrag"},{"$f":"+'ER|TCHF'!E76","v":14610}]
[null,"…",{"$f":"+BedIV!C5","v":"davon…"},null,"…",{"$f":"+C5","v":"davon…"}]
[null,{"$f":"+ER!B11","v":36},{"$f":"+'ER|CHF'!D40","v":"Transferaufwand"},{"$f":"+'ER|TCHF'!E40","v":6393},{"$f":"+ER!E11","v":46},{"$f":"+'ER|TCHF'!D121","v":"Transferertrag"},{"$f":"+'ER|TCHF'!E121","v":1373}]
[null,360,{"$f":"+'ER|TCHF'!D41","v":"Ertragsanteile an Dritte"},{"$f":"+'ER|TCHF'!E41","v":0},460,{"$f":"+'ER|TCHF'!D122","v":"Ertragsanteile von Dritten"},{"$f":"+'ER|TCHF'!E122","v":0}]
[null,"361",{"$f":"+'ER|TCHF'!D42","v":"Entschädigungen an öffentliche Gemeinwesen"},{"$f":"+'ER|TCHF'!E42","v":3905},461,{"$f":"+'ER|TCHF'!D123","v":"Entschädigungen von öffentlichen Gemeinwesen"},{"$f":"+'ER|TCHF'!E123","v":645}]
[null,{"$f":"+B8+1","v":362},{"$f":"+'ER|TCHF'!D43","v":"Finanz- und Lastenausgleich"},{"$f":"+'ER|TCHF'!E43","v":564},{"$f":"+E8+1","v":462},{"$f":"+'ER|TCHF'!D124","v":"Finanz- und Lastenausgleich"},{"$f":"+'ER|TCHF'!E124","v":610}]
[null,{"$f":"+B9+1","v":363},{"$f":"+'ER|TCHF'!D44","v":"Beiträge an öffentliche Gemeinwesen und Dritte"},{"$f":"+'ER|TCHF'!E44","v":1924},{"$f":"+E9+1","v":463},{"$f":"+'ER|TCHF'!D125","v":"Beiträge von öffentlichen Gemeinwesen und Dritten"},{"$f":"+'ER|TCHF'!E125","v":117}]
[null,"[...] *",null,null,469,{"$f":"+'ER|TCHF'!D127","v":"Übriger Transferertrag"},{"$f":"+'ER|TCHF'!E127","v":1}]
[]
[null,"Transfers in % des Gesamtaufwands",null,{"$f":"+D6/D4*100","v":43.950226866492507},"Transfers in % des Gesamtertrags",null,{"$f":"+G6/G4*100","v":9.3976728268309362}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+#REF!+#REF!+X14+64","v":{"$error":"#REF!"}}]

{"sheet":"StPot","index":23,"n_rows":20,"n_cols":17,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,1,0,28]]}
[" ","Erträge, die in die Schätzung des Steuerpotenzials einzubeziehen sind"]
[]
[null,{"$f":"+ER!E3","v":"Nr."},{"$f":"+ER!F3","v":"Bezeichnung"},"TCHF"]
[null,4,{"$f":"+'ER|CHF'!D71","v":"Ertrag"},{"$f":"+'ER|TCHF'!E76","v":14610}]
[null,"…",{"$f":"+BedIV!C5","v":"davon…"}]
[null,40,{"$f":"+'ER|CHF'!D72","v":"Fiskalertrag"},{"$f":"'ER|TCHF'!E77","v":7651}]
[null,400,{"$f":"+'ER|CHF'!D73","v":"Direkte Steuern natürliche Personen"},{"$f":"'ER|TCHF'!E78","v":6231}]
[null,401,{"$f":"+'ER|CHF'!D74","v":"Direkte Steuern juristische Personen"},{"$f":"'ER|TCHF'!E79","v":501}]
[null,402,{"$f":"+'ER|CHF'!D75","v":"Übrige Direkte Steuern"},{"$f":"'ER|TCHF'!E80","v":898}]
[null,403,{"$f":"+'ER|CHF'!D76","v":"Besitz- und Aufwandsteuern"},{"$f":"'ER|TCHF'!E81","v":21}]
[null,41,{"$f":"+'ER|CHF'!D77","v":"Regalien und Konzessionen"},{"$f":"+'ER|TCHF'!E82","v":12}]
[null,410,{"$f":"+'ER|CHF'!D78","v":"Regalien"},{"$f":"+'ER|TCHF'!E83","v":0}]
[null,411,{"$f":"+'ER|CHF'!D79","v":"Schweiz. Nationalbank"},{"$f":"+'ER|TCHF'!E84","v":0}]
[null,412,{"$f":"+'ER|CHF'!D80","v":"Konzessionen"},{"$f":"+'ER|TCHF'!E85","v":12}]
[null,413,{"$f":"+'ER|CHF'!D81","v":"Ertragsanteile an Lotterien, Sport-Toto, Wetten"},{"$f":"+'ER|TCHF'!E86","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14297]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+#REF!+#REF!+Q19+64","v":{"$error":"#REF!"}}]

{"sheet":"TdB","index":24,"n_rows":23,"n_cols":6,"rows_kept":23,"cut":false,"hidden":false,"merged":[[20,1,20,5],[21,1,21,4],[22,1,22,4],[2,4,2,5],[0,1,0,16]]}
[null,"Struktur des Kennzahlensystems"]
[]
[null,"Gruppen","Kennzahlen in der Übersicht",null,"Kennzahlen HRM2"]
[null,null,null,null,"1. Priorität","2. Priorität"]
[null,"Haushalt-","Deckung des Aufwands","K1"]
[null,"gleichgewicht","Selbstfinanzierung der Nettoinvestitionen","K2","#1"]
[null,null,"Zusätzliche Nettoverpflichtungen","K3"]
[null,null,"Nettoinsbelastung","K4"]
[null,"Qualität der ","Beherrschung der laufenden Ausgaben/Einw.","K5"]
[null,"Haushaltführung","Investitionsanstrengung","K6"]
[null,null,"Genauigkeit der Steuerprognose","K7"]
[null,null,"Durchschnittliche Schuldzinsen","K8"]
[null,"Ausmass der","Nettoverschuldungsquotient","K9","#"]
[null,"Verschuldung","Bruttoverschuldungsanteil","K10",null,"##"]
[null,"Hilfskennzahlen","Selbstfinanzierungsanteil","K11",null,"##"]
[null,null,"Zinsbelastungsanteil","K12","#2"]
[null,null,"Kapitaldienstanteil","K13",null,"##"]
[null,null,"Investitionsanteil","K14",null,"##3"]
[null,null,"Nettoschulden pro Einwohner","K15",null,"##"]
[]
[null,"1      Kennzahl HRM2 heisst \"Selbstfinanzierungsgrad\"."]
[null,"2      Kennzahl analog zur Kennzahl der Nettozinsbelastung."]
[null,"3      Kennzahl analog zur Kennzahl der Investitionsanstrengung."]

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[null,"Gewichtung der Kennzahlen"]
[]
[null,{"$f":"+TdB!B3","v":"Gruppen"},{"$f":"+TdB!C3","v":"Kennzahlen in der Übersicht"},null,"Gewichtung"]
[null,null,null,null,"Kennzahlen",{"$f":"+B3","v":"Gruppen"}]
[null,{"$f":"+TdB!B5","v":"Haushalt-"},{"$f":"+TdB!C5","v":"Deckung des Aufwands"},{"$f":"+TdB!D5","v":"K1"},2,2]
[null,{"$f":"+TdB!B6","v":"gleichgewicht"},{"$f":"+TdB!C6","v":"Selbstfinanzierung der Nettoinvestitionen"},"K2#",2]
[null,null,{"$f":"+TdB!C7","v":"Zusätzliche Nettoverpflichtungen"},{"$f":"+TdB!D7","v":"K3"},2]
[null,null,{"$f":"+TdB!C8","v":"Nettoinsbelastung"},{"$f":"+TdB!D8","v":"K4"},1]
[null,{"$f":"+TdB!B9","v":"Qualität der "},{"$f":"+TdB!C9","v":"Beherrschung der laufenden Ausgaben/Einw."},{"$f":"+TdB!D9","v":"K5"},2,2]
[null,{"$f":"+TdB!B10","v":"Haushaltführung"},{"$f":"+TdB!C10","v":"Investitionsanstrengung"},{"$f":"+TdB!D10","v":"K6"},2]
[null,null,{"$f":"+TdB!C11","v":"Genauigkeit der Steuerprognose"},{"$f":"+TdB!D11","v":"K7"},1]
[null,null,{"$f":"+TdB!C12","v":"Durchschnittliche Schuldzinsen"},{"$f":"+TdB!D12","v":"K8"},1]
[null,{"$f":"+TdB!B13","v":"Ausmass der"},{"$f":"+TdB!C13","v":"Nettoverschuldungsquotient"},"K9#",2,1]
[null,{"$f":"+TdB!B14","v":"Verschuldung"},{"$f":"+TdB!C14","v":"Bruttoverschuldungsanteil"},"K10##",1]
[]
[null,"   #       Kennzahl HRM2 der 1. Priorität"]
[null,"   ##    Kennzahl HRM2 der 2. Priorität"]

{"sheet":"KennBer","index":26,"n_rows":49,"n_cols":9,"rows_kept":49,"cut":false,"hidden":false,"merged":[[0,1,0,16]]}
[null,"Berechnung und Benotung der Kennzahlen"]
[]
[null,{"$f":"+TdB!B3","v":"Gruppen"},"Kennzahlen"]
[null,null,null,"Nummer","Formel",null,"Zahl","Wert","Note"]
[null,{"$f":"+TdB!B5","v":"Haushalt-"},{"$f":"+TdB!C5","v":"Deckung des Aufwands"},{"$f":"+TdB!D5","v":"K1"},null,null,null,{"$f":"+G6/G7*100","v":107.78321415129845},{"$f":"(IF(H5<90,1,IF(H5<93,2-(93-H5)*(1/3),IF(H5<95.5,3-(95.5-H5)*(1/2.5),IF(H5<97.5,4-(97.5-H5)*(1/2),IF(H5<99,5-(99-H5)*(1/1.5),IF(H5<100,6-(100-H5)*(1/1),IF(H5<103,6,IF(H5<110,6-(H5-103)*(1/7),IF(H5<120,5-(H5-110)*(1/10),4))))))))))","v":5.3166836926716501}]
[null,{"$f":"+TdB!B6","v":"gleichgewicht"},null,null,"Zähler","Laufender Ertrag",{"$f":"+'ER|TCHF'!E77+'ER|TCHF'!E82+'ER|TCHF'!E87+'ER|TCHF'!E97+'ER|TCHF'!E102+'ER|TCHF'!E113+'ER|TCHF'!E121+'ER|TCHF'!E130+-'ER|TCHF'!E136-'ER|TCHF'!E137+zusDatCHF!E16/1000","v":14319},"in %"]
[null,null,null,null,"Nenner","Laufender Aufwand",{"$f":"+'ER|TCHF'!E6+'ER|TCHF'!E15+'ER|TCHF'!E26+'ER|TCHF'!E27+'ER|TCHF'!E30+'ER|TCHF'!E37+'ER|TCHF'!E40+'ER|TCHF'!E57+'ER|TCHF'!E58+'ER|TCHF'!E60+'ER|TCHF'!E61","v":13285}]
[null,null,{"$f":"+TdB!C6","v":"Selbstfinanzierung der Nettoinvestitionen"},"K2#",null,null,null,{"$f":"+G9/G10*100","v":91.092637091451451},{"$f":"IF(H8<25,1,IF(H8<100,6-(100-H8)*(5/75),6))","v":5.4061758060967637}]
[null,null,null,null,{"$f":"+E6","v":"Zähler"},"Selbstfinanzierung",{"$f":"+'ER|TCHF'!E76-'ER|TCHF'!E5+'ER|TCHF'!E27+'ER|TCHF'!E37-'ER|TCHF'!E113+'ER|TCHF'!E45+'ER|TCHF'!E46+'ER|TCHF'!E47-'ER|TCHF'!E126+'ER|TCHF'!E59+'ER|TCHF'!E62-'ER|TCHF'!E136+'ER|TCHF'!E63-'ER|TCHF'!E137-zusDatCHF!E15/1000","v":1682},{"$f":"+H6","v":"in %"}]
[null,null,null,null,{"$f":"+E7","v":"Nenner"},"Nettoinvestitionen (3-Jahres-Durchschnitt)",{"$f":"('IR|TCHF'!E5+'IR|TCHF'!H5+SUM(zusDatCHF!G19:G26)/1000-'IR|TCHF'!E83-'IR|TCHF'!H83-SUM(zusDatCHF!G28:G36)/1000)/3","v":1846.4719583333335}]
[null,null,{"$f":"+TdB!C7","v":"Zusätzliche Nettoverpflichtungen"},{"$f":"+TdB!D7","v":"K3"},null,null,null,{"$f":"+G12/G13*100","v":1.7689567914455473},{"$f":"(IF(H11<0,6,IF(H11<5,6-(H11-0)*(5/5),1)))","v":4.2310432085544525}]
[null,null,null,null,{"$f":"+E9","v":"Zähler"},"Veränderung der Nettoverpflichtungen zwischen dem 1.1 und dem 31.12",{"$f":"('Bi|TCHF'!H26-zusDatCHF!E41/1000-'Bi|TCHF'!H6)-('Bi|TCHF'!E26-zusDatCHF!F41/1000-'Bi|TCHF'!E6)","v":223},{"$f":"+H9","v":"in %"}]
[null,null,null,null,{"$f":"+E10","v":"Nenner"},"Laufende Ausgaben",{"$f":"+PriSaldo!E21","v":12606.3}]
[null,null,{"$f":"+TdB!C8","v":"Nettoinsbelastung"},{"$f":"+TdB!D8","v":"K4"},null,null,null,{"$f":"+G15/G16*100","v":-0.43564732271320655},{"$f":"(IF(H14<0,6,IF(H14<4,6-(H14-0)*(1/4),IF(H14<7,5-(H14-4)*(1/3),IF(H14<13,4-(H14-7)*(3/6),1)))))","v":6}]
[null,null,null,null,{"$f":"+E12","v":"Zähler"},"Nettozinsen",{"$f":"+'ER|TCHF'!E31+'ER|TCHF'!E33+'ER|TCHF'!E34-'ER|TCHF'!E103-zusDatCHF!E14/1000-'ER|TCHF'!E106-'ER|TCHF'!E108-'ER|TCHF'!E110-'ER|TCHF'!E111","v":-33},{"$f":"+H12","v":"in %"}]
[null,null,null,null,{"$f":"+E13","v":"Nenner"},"Grundsätzliche Steuererträge",{"$f":"+'ER|TCHF'!E78+'ER|TCHF'!E79+zusDatCHF!E11/1000+zusDatCHF!E12/1000+zusDatCHF!E13/1000","v":7574.9346499999992}]
[null,{"$f":"+TdB!B9","v":"Qualität der "},{"$f":"+TdB!C9","v":"Beherrschung der laufenden Ausgaben/Einw."},{"$f":"+TdB!D9","v":"K5"},null,null,null,{"$f":"+G18/G19*100","v":3.4863184969419323},{"$f":"IF(H17<1,6,IF(H17<6,6-(H17-1)*(5/5),1))","v":3.5136815030580677}]
[null,{"$f":"+TdB!B10","v":"Haushaltführung"},null,null,{"$f":"+E15","v":"Zähler"},"Veränderung der laufenden Ausgaben im Vergleich zum Vorjahr",{"$f":"(PriSaldo!E21/zusDatCHF!E4-PriSaldo!N21/zusDatCHF!F4)*1000","v":136.42458464462149},{"$f":"+H15","v":"in %"}]
[null,null,null,null,{"$f":"+E16","v":"Nenner"},"Laufende Ausgaben pro Einwohner des Vorjahres",{"$f":"+PriSaldo!N21/zusDatCHF!F4*1000","v":3913.1417500807233}]
[null,null,{"$f":"+TdB!C10","v":"Investitionsanstrengung"},{"$f":"+TdB!D10","v":"K6"},null,null,null,{"$f":"+G21/G22*100","v":14.647215743979864},{"$f":"(IF(H20<0,1,IF(H20<3,4-(3-H20)*(1/1),IF(H20<7,6-(7-H20)*(1/2),IF(H20<10,6,IF(H20<14,6-(H20-10)*(1/2),IF(H20<17,4-(H20-14)*(1/1),1)))))))","v":3.3527842560201364}]
[null,null,null,null,{"$f":"+E18","v":"Zähler"},{"$f":"+F10","v":"Nettoinvestitionen (3-Jahres-Durchschnitt)"},{"$f":"+G10","v":1846.4719583333335},{"$f":"+H18","v":"in %"}]
[null,null,null,null,{"$f":"+E19","v":"Nenner"},{"$f":"+F13","v":"Laufende Ausgaben"},{"$f":"+G13","v":12606.3}]
[null,null,{"$f":"+TdB!C11","v":"Genauigkeit der Steuerprognose"},{"$f":"+TdB!D11","v":"K7"},null,null,null,{"$f":"+G24/G25*100","v":-5.3475935828877006},{"$f":"(IF(H23<-10,4,IF(H23<-1,6-(-1-H23)*(2/9),IF(H23<1,6,IF(H23<5,6-(H23-1)*(5/4),1)))))","v":5.0338680926916224}]
[null,null,null,null,{"$f":"+E21","v":"Zähler"},"Differenz zwischen den budgetierten und den tatsächlichen grundsätzlichen Steuererträgen ",{"$f":"+'ER|TCHF'!F78+'ER|TCHF'!F79-'ER|TCHF'!E78-'ER|TCHF'!E79","v":-360},{"$f":"+H21","v":"in %"}]
[null,null,null,null,{"$f":"+E22","v":"Nenner"},"Grundsätzliche effektive Steuererträge",{"$f":"+'ER|TCHF'!E78+'ER|TCHF'!E79","v":6732}]
[null,null,{"$f":"+TdB!C12","v":"Durchschnittliche Schuldzinsen"},{"$f":"+TdB!D12","v":"K8"},null,null,null,{"$f":"+G27/G28*100","v":1.1973481188118811},{"$f":"IF(H26<2.5,6,IF(H26>7.5,1,6-(H26-2.5)*(5/5)))","v":6}]
[null,null,null,null,{"$f":"+E24","v":"Zähler"},"Passivzinsen",{"$f":"zusDatCHF!E8/1000","v":60.466079999999991},{"$f":"+H24","v":"in %"}]
[null,null,null,null,{"$f":"+E25","v":"Nenner"},"Durchschnittliche Bruttoschuld zwischen dem 1.1 und dem 31.12",{"$f":"('Bi|TCHF'!E28+'Bi|TCHF'!H28+'Bi|TCHF'!H31+'Bi|TCHF'!E31-zusDatCHF!E39-zusDatCHF!F39-zusDatCHF!E40-zusDatCHF!F40-zusDatCHF!E41-zusDatCHF!F41)/2","v":5050}]
[null,{"$f":"+TdB!B13","v":"Ausmass der"},{"$f":"+TdB!C13","v":"Nettoverschuldungsquotient"},"K9#",null,null,null,{"$f":"+G30/G31*100","v":30.100640439158283},{"$f":"IF(H29<=50,6,IF(H29<=100,6-(H29-50)*(1/50),IF(H29<200,5-(H29-100)*(4/100),1)))","v":6}]
[null,{"$f":"+TdB!B14","v":"Verschuldung"},null,null,{"$f":"+E27","v":"Zähler"},"Nettoschulden",{"$f":"+'Bi|TCHF'!H26-'Bi|TCHF'!H6-zusDatCHF!E41","v":2303},{"$f":"+H27","v":"in %"}]
[null,null,null,null,{"$f":"+E28","v":"Nenner"},"Steuererträge",{"$f":"+'ER|TCHF'!E77","v":7651}]
[null,null,{"$f":"+TdB!C14","v":"Bruttoverschuldungsanteil"},"K10##",null,null,null,{"$f":"+G33/G34*100","v":44.144144144144143},{"$f":"IF(H32<25,6,IF(H32<125,6-(H32-25)*(2/100),IF(H32<200,4-(H32-125)*(3/75),1)))","v":5.6171171171171173}]
[null,null,null,null,{"$f":"+E30","v":"Zähler"},"Bruttoschulden",{"$f":"+'Bi|TCHF'!H27+'Bi|TCHF'!H28-zusDatCHF!E39/1000+'Bi|TCHF'!H31-zusDatCHF!E40/1000-zusDatCHF!E41/1000","v":6321},{"$f":"+H30","v":"in %"}]
[null,null,null,null,{"$f":"+E31","v":"Nenner"},{"$f":"+F6","v":"Laufender Ertrag"},{"$f":"+'ER|TCHF'!E77+'ER|TCHF'!E82+'ER|TCHF'!E87+'ER|TCHF'!E97+'ER|TCHF'!E102+'ER|TCHF'!E113+'ER|TCHF'!E121+'ER|TCHF'!E130-'ER|TCHF'!E136-'ER|TCHF'!E137+zusDatCHF!E16","v":14319}]
[null,{"$f":"+TdB!B15","v":"Hilfskennzahlen"},{"$f":"+TdB!C15","v":"Selbstfinanzierungsanteil"},"K11##",null,null,null,{"$f":"+G36/G37*100","v":11.746630351281514},{"$f":"IF(H35>=8,6,IF(H35>=4,6-(8-H35)*(2/4),IF(H35>=1,4-(4-H35)*(3/3),1)))","v":6}]
[null,null,null,null,{"$f":"+E33","v":"Zähler"},{"$f":"+F9","v":"Selbstfinanzierung"},{"$f":"+G9","v":1682},{"$f":"+H33","v":"in %"}]
[null,null,null,null,{"$f":"+E34","v":"Nenner"},{"$f":"+F34","v":"Laufender Ertrag"},{"$f":"+G34","v":14319}]
[null,null,{"$f":"+TdB!C16","v":"Zinsbelastungsanteil"},"K12#",null,null,null,{"$f":"+G39/G40*100","v":0.43299113066554923},{"$f":"IF(H38<=0,6,IF(H38<4,6-(H38-0)*(1/2),IF(H38<7,6-(H38-2)*(1/1),1)))","v":5.7835044346672255}]
[null,null,null,null,{"$f":"+E36","v":"Zähler"},"Nettozinsaufwand",{"$f":"+'ER|TCHF'!E31-'ER|TCHF'!E103","v":62},{"$f":"+H36","v":"in %"}]
[null,null,null,null,{"$f":"+E37","v":"Nenner"},{"$f":"+F37","v":"Laufender Ertrag"},{"$f":"+G34","v":14319}]
[null,null,{"$f":"+TdB!C17","v":"Kapitaldienstanteil"},"K13##",null,null,null,{"$f":"+G42/G43*100","v":5.1190725609330263},{"$f":"IF(H41<=2.5,6,IF(H41<15,6-(H41-2.5)*(1/2.5),1))","v":4.9523709756267893}]
[null,null,null,null,{"$f":"+E39","v":"Zähler"},"Kapitaldienst",{"$f":"+'ER|TCHF'!E31-'ER|TCHF'!E103+'ER|TCHF'!E27+'ER|TCHF'!E45+'ER|TCHF'!E46+'ER|TCHF'!E47-'ER|TCHF'!E126","v":733},{"$f":"+H39","v":"in %"}]
[null,null,null,null,{"$f":"+E40","v":"Nenner"},{"$f":"+F40","v":"Laufender Ertrag"},{"$f":"+G40","v":14319}]
[null,null,{"$f":"+TdB!C18","v":"Investitionsanteil"},"K14##",null,null,null,{"$f":"+G45/G46*100","v":13.521022411557695},{"$f":"(IF(H44<0,1,IF(H44<3,4-(3-H44)*(1/1),IF(H44<7,6-(7-H44)*(1/2),IF(H44<10,6,IF(H44<14,6-(H44-10)*(1/2),IF(H44<17,4-(H44-14)*(1/1),1)))))))","v":4.2394887942211525}]
[null,null,null,null,{"$f":"+E42","v":"Zähler"},"Bruttoinvestitionen",{"$f":"+'IR|TCHF'!E5-'IR|TCHF'!E63","v":1971},{"$f":"+H42","v":"in %"}]
[null,null,null,null,{"$f":"+E43","v":"Nenner"},"Gesamtausgaben",{"$f":"+PriSaldo!E31","v":14577.3}]
[null,null,{"$f":"+TdB!C19","v":"Nettoschulden pro Einwohner"},"K15##",null,null,null,{"$f":"+G48/G49*1000","v":739.80083520719563},{"$f":"IF(H47<=0,6,IF(H47<4000,6-(H47-0)*(2/4000),IF(H47<7000,4-(H47-4000)*(3/3000),1)))","v":5.6300995823964026}]
[null,null,null,null,{"$f":"+E45","v":"Zähler"},{"$f":"+F30","v":"Nettoschulden"},{"$f":"+G30","v":2303},"in CHF"]
[null,null,null,null,{"$f":"+E46","v":"Nenner"},"Ständige Wohnbevölkerung",{"$f":"+zusDatCHF!E4","v":3113}]

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[null,"Zusammenfassende Übersichtstabelle"]
[]
[]
[null,{"$f":"+TdB!B3","v":"Gruppen"},"Kennzahlen des Kennzahlensystems","Kennzahlen",null,null,null,null,"Gruppen",null,"Gesamtnote"]
[null,null,null,"Nummer","Wert","Note","Gewichtung",null,"Gesamtnote","Gewichtung","total"]
[null,{"$f":"+TdB!B5","v":"Haushalt-"},"Deckung des Aufwands",{"$f":"+TdBGew!D5","v":"K1"},{"$f":"+KennBer!H5","v":107.78321415129845},{"$f":"+KennBer!I5","v":5.3166836926716501},2,null,{"$f":"(F6*G6+F7*G7+F8*G8+F9*G9)/SUM(G6:G9)","v":5.1296864878065334},2,{"$f":"+(J6*I6+J10*I10+J14*I14)/SUM(J6:J15)","v":4.8774690436536234}]
[null,{"$f":"+TdB!B6","v":"gleichgewicht"},"Selbstfinanzierung der Nettoinvestitionen","K2#",{"$f":"+KennBer!H8","v":91.092637091451451},{"$f":"+KennBer!I8","v":5.4061758060967637},2]
[null,null,"Zusätzliche Nettoverpflichtungen",{"$f":"+TdBGew!D7","v":"K3"},{"$f":"+KennBer!H11","v":1.7689567914455473},{"$f":"+KennBer!I11","v":4.2310432085544525},2]
[null,null,"Nettozinsbelastung",{"$f":"+TdBGew!D8","v":"K4"},{"$f":"+KennBer!H14","v":-0.43564732271320655},{"$f":"+KennBer!I14","v":6},1]
[null,{"$f":"+TdB!B9","v":"Qualität der "},"Beherrschung der laufenden Ausgaben",{"$f":"+TdBGew!D9","v":"K5"},{"$f":"+KennBer!H17","v":3.4863184969419323},{"$f":"+KennBer!I17","v":3.5136815030580677},2,null,{"$f":"(F10*G10+F11*G11+F12*G12+F13*G13)/SUM(G10:G13)","v":4.127799935141339},2]
[null,{"$f":"+TdB!B10","v":"Haushaltführung"},"Investitionsanstrengung",{"$f":"+TdBGew!D10","v":"K6"},{"$f":"+KennBer!H20","v":14.647215743979864},{"$f":"+KennBer!I20","v":3.3527842560201364},2]
[null,null,"Genauigkeit der Steuerprognose",{"$f":"+TdBGew!D11","v":"K7"},{"$f":"+KennBer!H23","v":-5.3475935828877006},{"$f":"+KennBer!I23","v":5.0338680926916224},1]
[null,null,"Durchschnittliche Schuldzinsen",{"$f":"+TdBGew!D12","v":"K8"},{"$f":"+KennBer!H26","v":1.1973481188118811},{"$f":"+KennBer!I26","v":6},1]
[null,{"$f":"+TdB!B13","v":"Ausmass der"},"Nettoverschuldungsquotient","K9#",{"$f":"+KennBer!H29","v":30.100640439158283},{"$f":"+KennBer!I29","v":6},2,null,{"$f":"(F14*G14+F15*G15)/SUM(G14:G15)","v":5.8723723723723724},1]
[null,{"$f":"+TdB!B14","v":"Verschuldung"},"Bruttoverschuldungsanteil","K10##",{"$f":"+KennBer!H32","v":44.144144144144143},{"$f":"+KennBer!I32","v":5.6171171171171173},1]
[null,"Hilfskennzahlen","Taux d'autofinancement","I11##",{"$f":"+KennBer!H35","v":11.746630351281514},{"$f":"+KennBer!I35","v":6}]
[null,null,"Part des charges d'intérêts","I12#",{"$f":"+KennBer!H38","v":0.43299113066554923},{"$f":"+KennBer!I38","v":5.7835044346672255}]
[null,null,"Part du service de la dette","I13##",{"$f":"+KennBer!H41","v":5.1190725609330263},{"$f":"+KennBer!I41","v":4.9523709756267893}]
[null,null,"Proportion des investissements","I14##",{"$f":"+KennBer!H44","v":13.521022411557695},{"$f":"+KennBer!I44","v":4.2394887942211525}]
[null,null,"Dette nette par habitant","I15##",{"$f":"+KennBer!H47","v":739.80083520719563},{"$f":"+KennBer!I47","v":5.6300995823964026}]
[null,"   #      Kennzahl HRM2 der 1. Priorität"]
[null,"   ##    Kennzahl HRM2 der 2. Priorität"]

{"sheet":"BIP","index":28,"n_rows":20,"n_cols":16,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
[null,"Schätzung des potenziellen BIP und der Produktionslücke, und des k-Faktors"]
[]
[null,"Jahr",2015,{"$f":"+C3+1","v":2016},{"$f":"+D3+1","v":2017},{"$f":"+E3+1","v":2018},{"$f":"+F3+1","v":2019},null,"Quellen"]
[null,null,"t-2","t-1","t","t+1","t+2"]
[null,"Effektives nationales BIP (CHF Mio)",661248.69068063097,671836.76053463004,682698.29266008199,null,null,null,"https://www.seco.admin.ch/seco/de/home/wirtschaftslage---wirtschaftspolitik/Wirtschaftslage/bip-quartalsschaetzungen-/daten.html",null,null,null,null,null,null,"nach Produktionsansatz, Rohdaten"]
[null,"Schweizer Bevölkerung",8327126,8419550,8484130,null,null,null,"https://www.bfs.admin.ch/bfs/de/home/statistiken/bevoelkerung.html",null,null,null,null,null,null,"Ständige Wohnbevölkerung, am Jahresende"]
[null,"Effektives nationales BIP, pro Einwohner (CHF)",{"$f":"+C5/C6*1000000","v":79408.993052420614},{"$f":"+D5/D6*1000000","v":79794.853707695787},{"$f":"+E5/E6*1000000","v":80467.684094902128}]
[null,"Bevölkerung von MeinGemeinwesen",3002,3097,3113]
[null,"Geschätztes effektives BIP für MeinGemeinwesen (CHF Mio)",{"$f":"+C7*C8/1000000","v":238.38579714336669},{"$f":"+D7*D8/1000000","v":247.12466193273386},{"$f":"+E7*E8/1000000","v":250.49590058743033}]
[null,"Wachstumsprognose des BIP für die kommenden Jahre",null,null,null,2.4E-2,0.02,null,"https://www.seco.admin.ch/seco/de/home/wirtschaftslage---wirtschaftspolitik/Wirtschaftslage/konjunkturprognosen.html",null,null,null,null,null,null,"Expertengruppe Konjunkturprognosen des Bundes, voraussichtlicher Konjunkturtrend im Frühjahr 2018"]
[null,"Effektives prognostiziertes BIP für MeinGemeinwesen (CHF Mio)",null,null,null,{"$f":"+E9*(1+F10)","v":256.50780220152865},{"$f":"+F11*(1+G10)","v":261.63795824555922}]
[null,"Potenzielles BIP für MeinGemeinwesen im Jahr t (CHF Mio)",null,null,{"$f":"AVERAGE(C9:E9,F11:G11)","v":250.83042402212376}]
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[null,"Produktionslücke in % im Vergleich zum potenziellen BIP",null,null,{"$f":"+E13/E12","v":-1.3336637132341327E-3}]
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[null,"Jahr",{"$f":"+E3","v":2017}]
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[null,"Geschätzter k-Faktor für das Jahr t",{"$f":"+C18/C19","v":1.0013354447474347}]

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[null,"Konjunkturfaktor k für die Anwendung der Schuldenbremse des Bundes"]
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[null,"Gesamtausgaben",null,null,{"$f":"+E21+E30","v":14577.3},"Gesamteinnahmen",null,null,{"$f":"+I21+I30","v":14313}]
[null,"Finanzierungssaldo (– Gesamtausgaben + Gesamteinnahmen), hier Finanzierungsdefizit",null,null,null,null,null,null,{"$f":"-E31+I31","v":-264.29999999999927}]

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[null,"Schätzung des konjunkturellen ",null,null,null,null,null,null,null,null,"und des strukturellen Saldos"]
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[null,null,"Steuern der … Personen"]
[null,null,"… natürlichen …",null,null,"... juristischen ...",null,null,null,null,"Produktionslücke in % des potenziellen BIP",null,0.1]
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[null,"Elastizität α",1.93,null,null,1.8,null,null,null,null,null,{"$f":"+B6","v":"Effektive Einnahmen (TCHF)"},{"$f":"+C6","v":6231}]
[null,"kα",{"$f":"+C5^C7","v":1.0174426782209909},{"$f":"+D5^C7","v":1.0025105166445099},null,{"$f":"+F5^F7","v":1.0162582851021058},{"$f":"+G5^F7","v":1.0023412166945853},null,null,null,null,{"$f":"+B7","v":"Elastizität α"},{"$f":"+C7","v":1.93}]
[null,"1 – kα",{"$f":"1-C8","v":-1.7442678220990881E-2},{"$f":"1-D8","v":-2.5105166445098526E-3},null,{"$f":"1-F8","v":-1.6258285102105807E-2},{"$f":"1-G8","v":-2.341216694585313E-3},null,null,null,null,"1 – kα",{"$f":"1-(M5^M8)","v":0.16802147269560619}]
[null,"Konjunkturelle Einnahmen (TCHF)",{"$f":"+C9*$C$6","v":-108.68532799499418},{"$f":"+D9*$C$6","v":-15.643029211940892},null,{"$f":"+F9*$F$6","v":-8.1454008361550088},{"$f":"+G9*$F$6","v":-1.1729495639872418},null,null,null,null,{"$f":"+B10","v":"Konjunkturelle Einnahmen (TCHF)"},{"$f":"+M7*M9","v":1046.9417963663223}]
[null,null,null,null,null,null,null,null,null,null,"Steuern der juristischen Personen"]
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[null,"Elastizität β",-0.13,null,null,null,null,null,null,null,null,"1 – kα",{"$f":"1-M5^M13","v":0.15764886240375486}]
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[null,"Effektiver operativer Saldo (TCHF)",{"$f":"gestER!F27","v":1034}]
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[null,"Struktureller Finanzierungssaldo (TCHF)",{"$f":"+C30-C31","v":-132},{"$f":"+C30-D31","v":-245}]

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[null,"Schulden und Verpflichtungen (brutto und netto) am 31.12. der Jahre t und t-1"]
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[null,null,"«verfügbares»\nFinanzvermögen",{"$f":"SUM(D6:D11)","v":4519},null,"Bruttoschulden *",{"$f":"SUM(G6:G11)-zusDatCHF!E39-zusDatCHF!E40-zusDatCHF!E41","v":6321},"Nettoschulden",{"$f":"+G12-D12","v":1802},null,null,"«verfügbares»\nFinanzvermögen",{"$f":"SUM(M6:M11)","v":5443},null,{"$f":"+F12","v":"Bruttoschulden *"},{"$f":"SUM(P6:P11)","v":6961},{"$f":"+H12","v":"Nettoschulden"},{"$f":"+P12-M12","v":1518}]
[null,104,{"$f":"'Bi|CHF'!D10","v":"Aktive Rechnungsabgrenzungen"},{"$f":"'Bi|TCHF'!H10","v":165},204,{"$f":"'Bi|CHF'!D27","v":"Passive Rechnungsabgrenzungen"},{"$f":"'Bi|TCHF'!H29","v":21},null,null,null,104,"Aktive Rechnungsabgrenzungen",{"$f":"'Bi|TCHF'!E10","v":96},204,"Passive Rechnungsabgrenzungen",{"$f":"'Bi|TCHF'!E29","v":33}]
[null,null,null,null,205,{"$f":"'Bi|CHF'!D28","v":"Kurzfristige Rückstellungen"},{"$f":"'Bi|TCHF'!H30","v":323},null,null,null,null,null,null,205,"Kurzfristige Rückstellungen",{"$f":"'Bi|TCHF'!E30","v":277}]
[null,null,null,null,208,{"$f":"'Bi|CHF'!D30","v":"Langfristige Rückstellungen"},{"$f":"'Bi|TCHF'!H32","v":0},null,null,null,null,null,null,208,"Langfristige Rückstellungen",{"$f":"'Bi|TCHF'!E32","v":0}]
[null,109,{"$f":"'Bi|CHF'!D14","v":"Forderungen gegenüber SpF und Fonds im FK"},{"$f":"'Bi|TCHF'!H14","v":0},209,{"$f":"'Bi|CHF'!D31","v":"Verbindlichkeiten gegenüber SpF und Fonds im FK"},{"$f":"'Bi|TCHF'!H33","v":322},null,null,null,109,{"$f":"+C16","v":"Forderungen gegenüber SpF und Fonds im FK"},{"$f":"'Bi|TCHF'!E14","v":0},209,"Verbindlichkeiten gegenüber SpF und Fonds im FK",{"$f":"'Bi|TCHF'!E33","v":348}]
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[null,"*   Um ganz genau zu sein, entsprechen die Bruttoschulden den Rubriken 200+201+206, von denen - falls existent - die kurzfristigen (2016) und langfristigen derivativen Finanzinstrumente (2066) sowie die passivierten Investitionsbeiträge (2068) abgezogen werden müssen."]

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[null,"Primärsaldo der Jahre t und t-1"]
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[null,"―",364,{"$f":"'ER|CHF'!D45","v":"Wertberichtigungen Darlehen VV"},{"$f":"-'ER|TCHF'!E45","v":0},"―",444,{"$f":"+'ER|CHF'!D102","v":"Wertberichtigungen Anlagen Finanzvermögen"},{"$f":"-'ER|TCHF'!E107","v":-9},null,"―",364,"Wertberichtigungen Darlehen VV",{"$f":"-'ER|TCHF'!H45","v":0},"―",444,"Wertberichtigungen Anlagen Finanzvermögen",{"$f":"-'ER|TCHF'!H107","v":-3}]
[null,"―",365,{"$f":"'ER|CHF'!D46","v":"Wertberichtigungen Beteiligungen VV"},{"$f":"-'ER|TCHF'!E46","v":0},"―",4490,{"$f":"+zusDatCHF!D15","v":"Aufwertungen VV"},{"$f":"-'ER|TCHF'!E112","v":0},null,"―",365,"Wertberichtigungen Beteiligungen VV",{"$f":"-'ER|TCHF'!H46","v":0},"―",4490,{"$f":"+H13","v":"Aufwertungen VV"},{"$f":"-'ER|TCHF'!H112","v":0}]
[null,"―",366,{"$f":"'ER|CHF'!D47","v":"Abschreibungen Investitionsbeiträge"},{"$f":"-'ER|TCHF'!E47","v":0},"+",46,{"$f":"+'ER|CHF'!D111","v":"Transferertrag"},{"$f":"'ER|TCHF'!E121","v":1373},null,"―",366,"Abschreibungen Investitionsbeiträge",{"$f":"-'ER|TCHF'!H47","v":0},"+",46,"Transferertrag",{"$f":"'ER|TCHF'!H121","v":1366}]
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[null,"+ ",386,{"$f":"+'ER|CHF'!D56","v":"Ausserordentlicher Transferaufwand"},{"$f":"+'ER|TCHF'!E61","v":0},"+",483,{"$f":"+'ER|CHF'!D123","v":"Ausserordentliche verschiedene Erträge"},{"$f":"+'ER|TCHF'!E133","v":0},null,"+ ",386,"Ausserordentlicher Transferaufwand",{"$f":"+'ER|TCHF'!H61","v":0},"+",483,"Ausserordentliche verschiedene Erträge",{"$f":"+'ER|TCHF'!H133","v":0}]
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[null,null,null,null,null,"+",486,{"$f":"+'ER|CHF'!D125","v":"Ausserordentliche Transfererträge"},{"$f":"+'ER|TCHF'!E135","v":0},null,null,null,null,null,"+",486,"Ausserordentliche Transfererträge",{"$f":"+'ER|TCHF'!H135","v":0}]
[null,"Laufende Ausgaben",null,null,{"$f":"SUM(E6:E20)","v":12606.3},"Laufende Einnahmen",null,null,{"$f":"SUM(I6:I20)","v":14270},null,{"$f":"+B21","v":"Laufende Ausgaben"},null,null,{"$f":"SUM(N6:N20)","v":12119},{"$f":"+F21","v":"Laufende Einnahmen"},null,null,{"$f":"SUM(R6:R20)","v":13925}]
[null,"+",50,{"$f":"+'IR|CHF'!D6","v":"Sachanlagen"},{"$f":"+'IR|TCHF'!E6","v":1971},"+",60,{"$f":"+'IR|TCHF'!D84","v":"Übertragungen von Sachanlagen in das Finanzvermögen"},{"$f":"+'IR|TCHF'!E84","v":0},null,"+",50,{"$f":"+D22","v":"Sachanlagen"},{"$f":"+'IR|TCHF'!H6","v":1775},"+",60,{"$f":"+H22","v":"Übertragungen von Sachanlagen in das Finanzvermögen"},{"$f":"+'IR|TCHF'!H84","v":0}]
[null,"+ ",51,{"$f":"+'IR|CHF'!D15","v":"Investitionen auf Rechnung Dritter"},{"$f":"+'IR|TCHF'!E15","v":0},"+ ",61,{"$f":"+'IR|CHF'!D88","v":"Rückerstattungen"},{"$f":"+'IR|TCHF'!E93","v":0},null,"+ ",51,{"$f":"+D23","v":"Investitionen auf Rechnung Dritter"},{"$f":"+'IR|TCHF'!H15","v":0},"+ ",61,{"$f":"+H23","v":"Rückerstattungen"},{"$f":"+'IR|TCHF'!H93","v":0}]
[null,"+ ",52,{"$f":"+'IR|TCHF'!D24","v":"Immaterielle Anlagen"},{"$f":"+'IR|TCHF'!E24","v":0},"+ ",62,{"$f":"+'IR|CHF'!D97","v":"Übertragung immaterielle Anlagen in das Finanzvermögen"},{"$f":"+'IR|TCHF'!E102","v":0},null,"+ ",52,{"$f":"+D24","v":"Immaterielle Anlagen"},{"$f":"+'IR|TCHF'!H24","v":0},"+ ",62,"Übertragung immaterielle Anlagen in das Finanzvermögen",{"$f":"+'IR|TCHF'!H102","v":0}]
[null,null,null,null,null,"+ ",63,{"$f":"+'IR|CHF'!D101","v":"Investitionsbeiträge für eigene Rechnung"},{"$f":"+'IR|TCHF'!E106","v":43},null,null,null,null,null,"+ ",63,"Investitionsbeiträge für eigene Rechnung",{"$f":"+'IR|TCHF'!H106","v":10}]
[null,"+ ",54,{"$f":"+'IR|CHF'!D28","v":"Darlehen"},{"$f":"+'IR|TCHF'!E28","v":0},"+",64,{"$f":"+'IR|CHF'!D111","v":"Rückzahlung von Darlehen"},{"$f":"+'IR|TCHF'!E116","v":0},null,"+ ",54,{"$f":"+D26","v":"Darlehen"},{"$f":"+'IR|TCHF'!H28","v":0},"+",64,"Rückzahlung von Darlehen",{"$f":"+'IR|TCHF'!H116","v":0}]
[null,"+",55,{"$f":"+'IR|CHF'!D38","v":"Beteiligungen und Grundkapitalien"},{"$f":"+'IR|TCHF'!E38","v":0},"+",65,{"$f":"+'IR|CHF'!D121","v":"Übertragung von Beteiligungen in das Finanzvermögen"},{"$f":"+'IR|TCHF'!E131","v":0},null,"+",55,{"$f":"+D27","v":"Beteiligungen und Grundkapitalien"},{"$f":"+'IR|TCHF'!H38","v":0},"+",65,"Übertragung von Beteiligungen in das Finanzvermögen",{"$f":"+'IR|TCHF'!H131","v":0}]
[null,"+",56,{"$f":"+'IR|CHF'!D48","v":"Eigene Investitionsbeiträge"},{"$f":"+'IR|TCHF'!E53","v":0},"+",66,{"$f":"+'IR|CHF'!D131","v":"Rückzahlung eigener Investitionsbeiträge"},{"$f":"+'IR|TCHF'!E141","v":0},null,"+",56,{"$f":"+D28","v":"Eigene Investitionsbeiträge"},{"$f":"+'IR|TCHF'!H53","v":0},"+",66,"Rückzahlung eigener Investitionsbeiträge",{"$f":"+'IR|TCHF'!H141","v":0}]
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[null,{"$f":"+'IR|CHF'!D5","v":"Investitionsausgaben"},null,null,{"$f":"SUM(E22:E29)","v":1971},{"$f":"+'IR|CHF'!D78","v":"Investitionseinnahmen"},null,null,{"$f":"SUM(I22:I29)","v":43},null,{"$f":"+B30","v":"Investitionsausgaben"},null,null,{"$f":"SUM(N22:N29)","v":1775},{"$f":"+F30","v":"Investitionseinnahmen"},null,null,{"$f":"SUM(R22:R29)","v":10}]
[null,"Gesamtausgaben",null,null,{"$f":"+E21+E30","v":14577.3},"Gesamteinnahmen",null,null,{"$f":"+I21+I30","v":14313},null,{"$f":"+B31","v":"Gesamtausgaben"},null,null,{"$f":"+N21+N30","v":13894},{"$f":"+F31","v":"Gesamteinnahmen"},null,null,{"$f":"+R21+R30","v":13935},null,null,{"$f":"+R31-N31","v":41}]
[null,"da von",340,{"$f":"+'ER|CHF'!D31","v":"Zinsaufwand"},{"$f":"+'ER|TCHF'!E31","v":74},{"$f":"+$B$32","v":"da von"},440,{"$f":"+'ER|CHF'!D98","v":"Zinsertrag"},{"$f":"'ER|TCHF'!E103","v":12},null,{"$f":"+$B$32","v":"da von"},340,{"$f":"+D32","v":"Zinsaufwand"},{"$f":"+'ER|TCHF'!H31","v":92},{"$f":"+$B$32","v":"da von"},440,{"$f":"+H32","v":"Zinsertrag"},{"$f":"'ER|TCHF'!H103","v":16}]
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[null,null,343,{"$f":"+'ER|CHF'!D34","v":"Liegenschaftenaufwand Finanzvermögen"},{"$f":"+'ER|TCHF'!E34","v":41},null,443,{"$f":"+'ER|CHF'!D101","v":"Liegenschaftenertrag Finanzvermögen"},{"$f":"+'ER|TCHF'!E106","v":92},null,null,343,{"$f":"+D34","v":"Liegenschaftenaufwand Finanzvermögen"},{"$f":"+'ER|TCHF'!H34","v":34},null,443,{"$f":"+H34","v":"Liegenschaftenertrag Finanzvermögen"},{"$f":"+'ER|TCHF'!H106","v":90}]
[null,null,null,"Total «Zins»-Ausgaben",{"$f":"SUM(E32:E34)","v":125},null,null,"Total «Zins»-Einnahmen",{"$f":"SUM(I32:I34)","v":104},null,null,null,{"$f":"+D35","v":"Total «Zins»-Ausgaben"},{"$f":"SUM(N32:N34)","v":135},null,null,{"$f":"+H35","v":"Total «Zins»-Einnahmen"},{"$f":"SUM(R32:R34)","v":106}]
[null,"Gesamter Finanzierungssaldo (– Gesamtausgaben + Gesamteinnahmen), hier Finanzierungsdefizit",null,null,null,null,null,null,{"$f":"-E31+I31","v":-264.29999999999927},null,{"$f":"+B36","v":"Gesamter Finanzierungssaldo (– Gesamtausgaben + Gesamteinnahmen), hier Finanzierungsdefizit"},null,null,null,null,null,null,{"$f":"-N31+R31","v":41}]
[null,"– Nettozinsen (– Total «Zins»-Ausgaben + Total «Zins»-Einnahmen)",null,null,null,null,null,null,{"$f":"-E35+I35","v":-21},null,{"$f":"+B37","v":"– Nettozinsen (– Total «Zins»-Ausgaben + Total «Zins»-Einnahmen)"},null,null,null,null,null,null,{"$f":"-N35+R35","v":-29}]
[null,"Primärsaldo bzw. primärer Finanzierungssaldo (Finanzierungssaldo – Nettozinsen), hier Primärdefizit",null,null,null,null,null,null,{"$f":"+I36-I37","v":-243.29999999999927},null,{"$f":"+B38","v":"Primärsaldo bzw. primärer Finanzierungssaldo (Finanzierungssaldo – Nettozinsen), hier Primärdefizit"},null,null,null,null,null,null,{"$f":"+R36-R37","v":70}]
[]
[null,null,null,null,{"$f":"+E31+$I37","v":14556.3},null,null,null,null,null,null,null,"§"]

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[null,"Daten zum Schneeballeffekt für die Jahre t-20 bis t"]
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[null,null,null,"rt","Yt","Rt","Gt","Dt","it","rt-it","(rt-it)Dt-1","It = it*Dt-1","St = Rt - Gt","SFt = Rt - Gt - It","Bt = (rt-it)Dt-1 +\n+ St","(Dt/Yt*100)","(1+ Dt/Dt-1)*100)"]
[null,null,"","Wirtschafts-wachstums-rate","Steuer-\nerträge","Gesamt-\nein-nahmen","Ausgaben\nohne \nZinsen","Nettover-\nbindlich-keiten","Zinssatz","Hebelwir-kung der Zinssätze…","… auf den Schulden","Netto-\nzinsen","Primär-\nsaldo","Finanzierungs-\nsaldo","Existenz (-),\nFehlen (+)\neines \nSchneeballeffekts","Nettover-\nschuldungs-\nquotient","Veränderung der Nettoverbindlich-keiten"]
[null,null,"","%","TCHF",{"$f":"+E5","v":"TCHF"},{"$f":"+E5","v":"TCHF"},{"$f":"+E5","v":"TCHF"},"%","%",{"$f":"+E5","v":"TCHF"},{"$f":"+E5","v":"TCHF"},{"$f":"+E5","v":"TCHF"},{"$f":"+E5","v":"TCHF"},{"$f":"+E5","v":"TCHF"},"%","%",null,"Bezeichnung der Grafik-Achsen in Bezug auf die Dynamik der Verschuldung"]
[null,1996,"t-21",0.49441426946523759,{"$f":"+E7*100/(100+D6)","v":4928.2388249346523},{"$f":"+F7/(1+D7/100)","v":8871.2131961905507},9000,{"$f":"+(H7+F7-G7)/(1+I7/100)","v":3631.6529079116231},4,{"$f":"D6-I6","v":-3.5055857305347624},null,null,{"$f":"+F6-G6","v":-128.78680380944934},null,null,{"$f":"+H6/E6*100","v":73.690684175797401},null,null,null,"RtVerG","Writschaftswachstumsrate und\nVeränderungsrate der Verschuldung, in %"]
[null,1997,"t-20",-0.96169411105279101,4952.6047409184548,8785.8992613038481,8850,3826.1299860018034,3.59,-4.5516941110527913,{"$f":"J7*H6/100","v":-165.3017315432908},{"$f":"I7*H6/100","v":130.37633939402724},-64.100738696151893,{"$f":"+M7-L7","v":-194.47707809017913},{"$f":"K7+M7","v":-229.40247023944269},77.254902948145471,{"$f":"(H7/H6-1)*100","v":5.3550568576228308},null,null,null,"Veränderung der Nettoverpflichtungen"]
[null,1998,"t-19",2.4903117265607566,4904.9758327813206,9004.695540891913,9200,4155.3489946199534,3.5,-1.0096882734392434,-38.631985795202773,133.91454951006313,-195.30445910808703,-329.21900861815016,-233.93644490328981,84.717012606842985,8.6044909562043905,null,null,null,"Nettoverschuldungsquotient (Skala rechts)"]
[null,1999,"t-18",5.3134087755563053,5027.1250211300448,9483.1518239737907,9700,4522.9271095865242,3.6273713504092178,1.6860374251470875,70.060739194765645,150.72993894036165,-216.84817602620933,-367.57811496657098,-146.7874368314437,89.970452108824176,8.845902364458059]
[null,2000,"t-17",4.2904692207478279,5294.2367231609551,9890.0235341381722,10000,4828.8755457822926,4.3328571428571436,-4.2387922109315745E-2,-1.917174820272662,195.97197033394187,-109.97646586182782,-305.94843619576966,-111.89364068210048,91.210042132365857,6.7643901567040254,null,null,"SbEG","Nettoverschuldungsquotient\nin % der Steuererträge"]
[null,2001,"t-16",4.9000000000000004,5521.3843202417038,10374.634687310941,10400,5058.0424011488203,4.22047619047619,0.67952380952381031,32.813359065863523,203.80154267746883,-25.365312689058555,-229.16685536652739,7.4480463768049674,91.608229164663541,4.7457602332843241,null,null,null,"Primärsaldo, Hebelwirkung Zinssätze,\npositive oder negative Wechselwirkungen, in TCHF"]
[null,2002,"t-15",0.89891398997219429,5791.9321519335472,10467.893729923688,10700,5481.7039627314962,3.7871428571428574,-2.8882288671706631,-146.08784074371238,191.55529150636463,-232.10627007631228,-423.66156158267688,-378.19411082002466,94.64378758134302,8.375998617300052,null,null,null,"Primärer Finanzierungssaldo"]
[null,2003,"t-14",-2.5152670768959551,5843.9966403369754,10204.598245290461,10250,5720.1400069857937,3.5214285714285709,-6.0366956483245264,-330.91378457224533,193.03428954475908,-45.401754709539091,-238.43604425429817,-376.31553928178442,97.880617649635752,4.3496702097624018,null,null,null,"Hebelwirkung von r-i  auf die Verschuldung"]
[null,2004,"t-13",0.8090627458857691,5697.0045168676734,10287.159848060419,9700,5330.2705116425086,3.4490476190476187,-2.6399848731618496,-151.01083090810414,197.2903527171338,587.15984806041888,389.86949534328505,436.14901715231474,93.562687125500076,-6.815733441264582,null,null,null,"Spielraum: neg. (-) oder pos. (+) Wechselwirkung"]
[null,2005,"t-12",1.0070699865578625,5743.096858045079,10390.758747359467,10000,5123.5330081373668,3.452380952380953,-2.4453109658230905,-130.34168932922881,184.02124385432475,390.75874735946672,206.73750350514197,260.41705803023791,89.212025058574255,-3.8785555639921254]
[null,2006,"t-11",4.9526753842254578,5800.9338628013993,10905.379298074193,10200,4587.4010837653123,3.3033333333333328,1.649342050892125,84.504584394547834,169.24737370213768,705.37929807419277,536.1319243720551,789.88388246874058,79.08038933493296,-10.464105989373973]
[null,2007,"t-10",6.2893178512772874,6088.2352862795624,11591.253265017471,10950,4095.6315597773942,3.258571428571428,3.0307464227058594,139.03249424138704,149.4837410295525,641.25326501747077,491.76952398791826,780.28575925885775,67.271243097442422,-10.720002786071559]
[null,2008,"t-9",3.4315393281702633,6471.1437549673055,11989.011679434365,11300,3494.7450026309093,2.1516857901316997,1.2798535380385636,52.418085422834984,88.125122287879478,689.01167943436485,600.88655714648542,741.42976485719987,54.005058996693023,-14.671401672154916,null,"Datenquelle in der Tabelle"]
[null,2009,"t-8",1.1042155685193844,6693.2035979014427,12121.396212910286,11700,3143.1695343578572,1.9978780879483762,-0.89366251942899178,-31.231226238130169,69.820744637233844,421.39621291028561,351.5754682730518,390.16498667215546,46.960614426003005,-10.06011792014524,null,null,"MeinGemeinwesen"]
[null,2010,"t-7",-0.7,6767.11099406217,12036.546439419913,11952,3119.9245316458141,1.9503064037045235,-2.6503064037045236,-83.303623448375944,61.301436707870941,84.54643941991344,23.245002712042499,1.242815971537496,46.104231693309075,-0.73954021435855832,null,null,"Gesamtheit der Schweizer Gemeinden"]
[null,2011,"t-6",2.8514561841561203,6719.741217103734,12379.763287225576,12000,2795.7744338592997,1.7825171370323227,1.0689390471237976,33.350091559556375,55.613189439062069,379.76328722557628,324.15009778651421,413.11337878513268,41.605388415006587,-10.389677522600827,null,null,"Bund"]
[null,2012,"t-5",0.64384677457420825,6911.3516935981261,12459.4699938503,12100,2481.6678928857632,1.6225719903355778,-0.9787252157613695,-27.36294935999064,45.363452876764065,359.46999385029994,314.10654097353586,332.10704449030931,35.907127909356603,-11.235045902467267]
[null,2013,"t-4",2.5430640427787088,6955.850208556838,12776.322295184709,12500,2240.28477481964,1.4078909276598441,1.1351731151188647,28.171226726576005,34.939177118585881,276.32229518470922,241.38311806612333,304.4935219112852,32.207202680467759,-9.7266487090436282]
[null,2014,"t-3",2.8368045313227341,7132.7419340801953,13138.761584990905,13100,2231.4273762298303,1.334838621286607,1.5019659100361271,33.648313605520606,29.904186401096251,38.761584990905249,8.857398589808998,72.409898596425847,31.284285858823583,-0.39536931596220182]
[null,2015,"t-2",2.7663776288425312,7335.0838804737396,13502.22934618505,13300,2057.2080178553661,1.2552498059744339,1.5111278228680973,33.719719929304546,28.009987810585347,202.22934618504951,174.21935837446415,235.94906611435405,28.046141685328625,-7.8075298452608077]
[null,2016,"t-1",3.2051792538779988,{"$f":"+'ER|TCHF'!H77","v":7538},{"$f":"+PriSaldo!R31","v":13935},{"$f":"+PriSaldo!N31-PriSaldo!R37","v":13923},{"$f":"+SchuVer!R17","v":2080},1.6912233397235328,1.5139559141544661,31.145222452781177,{"$f":"PriSaldo!R37","v":-29},{"$f":"+PriSaldo!R36","v":41},70,72.145222452781184,27.593526134253114,1.1079084830903252]
[null,2017,"t",1.5,{"$f":"+'ER|TCHF'!E77","v":7651},{"$f":"+PriSaldo!I31","v":14313},{"$f":"+PriSaldo!E31+PriSaldo!I37","v":14556.3},{"$f":"+SchuVer!I17","v":2303},{"$f":"+KennBer!H26","v":1.1973481188118811},{"$f":"D27-I27","v":0.30265188118811892},{"$f":"J27*H26/100","v":6.2951591287128732},{"$f":"-PriSaldo!I37","v":21},{"$f":"+PriSaldo!I38","v":-243.29999999999927},-264.29999999999927,-237.0048408712864,30.100640439158283,10.721153846153841]

{"sheet":"BerGW","index":38,"n_rows":107,"n_cols":35,"rows_kept":107,"cut":false,"hidden":false,"merged":[[23,4,24,4],[11,4,12,4],[13,4,14,4],[15,4,16,4],[17,4,18,4],[21,4,22,4],[21,2,22,2],[21,3,22,3],[23,2,24,2],[23,3,24,3],[11,3,12,3],[13,3,14,3],[15,3,16,3],[17,3,18,3],[11,2,12,2],[13,2,14,2],[15,2,16,2],[17,2,18,2]]}
[" ","Berechnung der Grenzwerte"]
[]
[null,"Kenngrössen zur Berechnung der Grenzwerte","Abkürzungen","Werte",null,null,"Mit strukturellem Gleichgewicht",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Avec déséquilibre structurel"]
[null,"Zinssatz","i=I8",{"$f":"ROUND((KennBer!H26),1)","v":1.2},"%",null,"Jahre","Ertrag","Steuer-","Nettoin-","Abschrei-","Verwaltungs-","Nettoverbind-","Zinsen",null,"Q","Limite","I9#","Limite","Correction","I13#","Limite","Correction","I2#","Limite",null,"Résultat",{"$f":"+K4","v":"Abschrei-"},"Auto-\nfinanct","Besoin","Engagements","Q","Limite","I9#","Limite"]
[null,"Wachstumsrate des laufenden Ertrags","r",1.5,"%",null,null,"laufender","ertrag","vestitionen","bungen","vermögen","lichkeiten",null,null,null,"de Q",null,"de I9#","pour ",null,"de I13#","pour ",null,"de I2#",null,"c/de résult.","bungen","financt","emprunt","nets",null,"de Q",null,"de I9#"]
[null,"Abschreibungssatz","kA",{"$f":"ROUND((K7/'Bi|TCHF'!E15*100),1)","v":8.6999999999999993},"%",null,null,"TCHF",{"$f":"+H6","v":"TCHF"},{"$f":"+I6","v":"TCHF"},"TCHF","TCHF","TCHF","TCHF",null,"%",{"$f":"+P6","v":"%"},{"$f":"+Q6","v":"%"},{"$f":"+R6","v":"%"},"I13#",{"$f":"+S6","v":"%"},{"$f":"+U6","v":"%"},"I12#",{"$f":"+Q6","v":"%"},{"$f":"+X6","v":"%"},null,{"$f":"+N6","v":"TCHF"},"TCHF",{"$f":"+L6","v":"TCHF"},{"$f":"+M6","v":"TCHF"},{"$f":"+AA6","v":"TCHF"},"%",{"$f":"+AF6","v":"%"},{"$f":"+AG6","v":"%"},{"$f":"+AH6","v":"%"}]
[null,"Netto-Investitionsanstrengung ","kI=I6",{"$f":"ROUND((KennBer!H20),1)","v":14.6},"%",null,"t",{"$f":"+'ER|TCHF'!E76","v":14610},{"$f":"+H7*$D$8/100","v":7655.64},{"$f":"+'IR|TCHF'!E5-'IR|TCHF'!E83","v":1928},{"$f":"+'ER|TCHF'!E27","v":671},{"$f":"+'Bi|TCHF'!H15","v":8992},{"$f":"+SchuVer!I17","v":2303},{"$f":"-PriSaldo!I37","v":21},null,{"$f":"+M7/$H7*100","v":15.763175906913073},{"$f":"+$D$12*100","v":145.30000000000001},{"$f":"+M7/$I7*100","v":30.08239676891808},{"$f":"+BerGW!$D$14*100","v":277.3},null,{"$f":"+(N7+K7)/H7*100+T7","v":4.7364818617385351},{"$f":"+$D$18*100","v":14.2},-1.8,{"$f":"+K7/J7*100+W7","v":33.002904564315351},{"$f":"+$D$16*100","v":85.3},null,{"$f":"+$D$9*H7/100","v":292.2},671,{"$f":"+AA7+AB7","v":963.2},{"$f":"+J7-AC7","v":964.8},{"$f":"+SchuVer!I17","v":2303},{"$f":"+AE7/$H7*100","v":15.763175906913073},{"$f":"+$D$22*100","v":10},{"$f":"+AE7/$I7*100","v":30.08239676891808},{"$f":"+$D$24*100","v":19}]
[null,"Anteil des Steuerertrags am laufenden Ertrag","kF",{"$f":"ROUND(('ER|TCHF'!E77/'ER|TCHF'!E76*100),1)","v":52.4},"%",null,"t+1",{"$f":"H7*(1+BerGW!$D$5/100)","v":14829.149999999998},{"$f":"+H8*$D$8/100","v":7770.4745999999986},{"$f":"+H8*BerGW!$D$7/100","v":2165.0558999999998},{"$f":"+L7*BerGW!$D$6/100","v":782.30399999999997},{"$f":"+L7+J8-K8","v":10374.751899999999},{"$f":"+M7+J8-K8","v":3685.7518999999993},{"$f":"+M7*$D$4/100","v":27.635999999999999},null,{"$f":"+M8/H8*100","v":24.854775223124722},145.30000000000001,{"$f":"+M8/I8*100","v":47.432777143367794},{"$f":"+BerGW!$D$14*100","v":277.3},0.15,5.6118100160831883,14.2,1,{"$f":"+K8/J8*100+W8","v":37.133200994948908},85.3,null,{"$f":"+$D$9*H8/100","v":296.58299999999997},782.30399999999997,{"$f":"+AA8+AB8","v":1078.8869999999999},1086.1688999999999,{"$f":"+AE7+J8-K8-AA8","v":3389.1688999999992},{"$f":"+AE8/$H8*100","v":22.854775223124722},10,{"$f":"+AE8/$I8*100","v":43.615983250238024},19]
[null,"Rate des strukturellen Ungleichgewichts","kD=(I1-100%)",2,"%",null,"t+2",{"$f":"H8*(1+BerGW!$D$5/100)","v":15051.587249999997},7887.0317189999987,{"$f":"+H9*BerGW!$D$7/100","v":2197.5317384999998},{"$f":"+L8*BerGW!$D$6/100","v":902.60341529999994},{"$f":"+L8+J9-K9","v":11669.680223199999},{"$f":"+M8+J9-K9","v":4980.6802231999991},{"$f":"+M8*$D$4/100","v":44.229022799999996},null,33.09073083438426,145.30000000000001,63.150249683939428,{"$f":"+BerGW!$D$14*100","v":277.3},null,6.2905819989184213,14.2,0.2,41.273509860481134,85.3,null,301.03174499999994,902.60341529999994,1203.6351602999998,993.89657820000002,4383.0654781999983,29.120287484630563,10,55.573067718760605,19]
[null,null,null,null,null,null,"t+3",{"$f":"H9*(1+BerGW!$D$5/100)","v":15277.361058749995},8005.3371947849973,{"$f":"+H10*BerGW!$D$7/100","v":2230.4947145774991},{"$f":"+L9*BerGW!$D$6/100","v":1015.2621794183999},12884.912758359098,6195.912758359098,59.768162678399989,null,{"$f":"+M10/H10*100","v":40.556171543844179},145.30000000000001,77.39727393863393,{"$f":"+BerGW!$D$14*100","v":277.3},null,7.0367541747734252,14.2,null,45.517354189772703,85.3,null,305.54722117499989,1015.2621794183999,1320.8094005933999,909.68531398409914,5292.750792184097,34.644404696796201,10,66.115276138924045,19]
[null,"Strukturelles Gleichgewicht: berechnete Grenzwerte",{"$f":"+C3","v":"Abkürzungen"},{"$f":"+D3","v":"Werte"},null,null,"t+4",{"$f":"H10*(1+BerGW!$D$5/100)","v":15506.521474631243},8125.4172527067713,{"$f":"+H11*BerGW!$D$7/100","v":2263.9521352961615},{"$f":"+L10*BerGW!$D$6/100","v":1120.9874099772414},14027.877483678018,7338.8774836780185,74.350953100309169,null,{"$f":"+M11/H11*100","v":47.327684004981151},145.30000000000001,90.320007643093803,{"$f":"+BerGW!$D$14*100","v":277.3},null,7.7086170810979819,14.2,null,49.514625000258597,85.3,null,310.13042949262484,1120.9874099772414,1431.1178394698663,832.83429582629515,6125.5850880103926,39.50328317045112,10,75.38794498177694,19]
[null,"Grenzwert des Verschuldungsquotienten","Q",{"$f":"ROUND((($D$7/100)*(1+($D$5/100))/(($D$5/100)+($D$6/100))),3)","v":1.4530000000000001},null,null,"t+5",{"$f":"H11*(1+BerGW!$D$5/100)","v":15739.11929675071},8247.2985114973726,{"$f":"+H12*BerGW!$D$7/100","v":2297.9114173256035},{"$f":"+L11*BerGW!$D$6/100","v":1220.4253410799874},15105.363559923633,8416.3635599236331,88.066529804136223,null,53.474170957336632,145.30000000000001,102.04994457506989,{"$f":"+BerGW!$D$14*100","v":277.3},null,8.3136282673342325,14.2,null,53.110199630774488,85.3,null,314.78238593501419,1220.4253410799874,1535.2077270150016,762.70369031060181,6888.2887783209935,43.765401662233153,10,83.521758897391493,19]
[null,"(= Nettoverbindlichkeiten im Verhältnis zu den laufenden Einnahmen)",null,null,null,null,"t+6",{"$f":"H12*(1+BerGW!$D$5/100)","v":15975.20608620197},8371.0079891698315,{"$f":"+H13*BerGW!$D$7/100","v":2332.3800885854876},{"$f":"+L12*BerGW!$D$6/100","v":1314.1666297133561},16123.577018795764,9434.5770187957642,100.99636271908359,null,59.057623218673548,145.30000000000001,112.7053878218961,{"$f":"+BerGW!$D$14*100","v":277.3},null,8.8584960018433669,14.2,null,56.344445579208966,85.3,null,319.50412172403941,1314.1666297133561,1633.6707514373954,698.70933714809212,7586.998115469085,47.492333272758785,10,90.634223802974788,19]
[null,"Grenzwert des Nettoverschuldungsquotienten","Grenzwert von I9#",{"$f":"ROUND((($D$7/100)*(1+($D$5/100))/(($D$5/100)+($D$6/100))*(1/(D8/100))),3)","v":2.7730000000000001},null,null,"t+7",{"$f":"H13*(1+BerGW!$D$5/100)","v":16214.834177494999},8496.5731090073787,{"$f":"+H14*BerGW!$D$7/100","v":2367.3657899142695},{"$f":"+L13*BerGW!$D$6/100","v":1402.7512006352315},17088.191608074805,10399.191608074801,113.21492422554917,null,64.133814100350889,145.30000000000001,122.39277500066963,{"$f":"+BerGW!$D$14*100","v":277.3},null,9.3492545669374199,14.2,null,59.253673708194874,85.3,null,324.29668354989997,1402.7512006352315,1727.0478841851314,640.31790572913815,8227.3160211982231,50.739439769400384,10,96.830991926336623,19]
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[null,"Grenzwert des Selbstfinanzierungsgrads","Grenzwert von I2#",{"$f":"ROUND(($D$6/100)/(($D$5/100)+($D$6/100)),3)","v":0.85299999999999998},null,null,"t+9",{"$f":"H15*(1+BerGW!$D$5/100)","v":16704.92754050978},8753.3820312271237,{"$f":"+H16*BerGW!$D$7/100","v":2438.919420914428},{"$f":"+L15*BerGW!$D$6/100","v":1566.382383699369},18876.932252150335,12187.932252150336,135.78474257922332,null,72.960102476316408,145.30000000000001,139.23683678686339,{"$f":"+BerGW!$D$14*100","v":277.3},null,10.189610952521665,14.2,null,64.224441786276103,85.3,null,334.0985508101956,1566.382383699369,1900.4809345095646,538.4384864048634,9352.7969806604142,55.988252316447927,10,106.84780976421362,19]
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[null,"Grenzwert des Zangeneffekt (des \"Kapitaldienstes\")","Grenzwert von I13##",{"$f":"ROUND((($D$7/100)*(($D$4/100)+($D$6/100))/(($D$5/100)+($D$6/100))),3)","v":0.14199999999999999},null,null,"t+11",{"$f":"H17*(1+BerGW!$D$5/100)","v":17209.833975421683},9017.9530031209615,{"$f":"+H18*BerGW!$D$7/100","v":2512.6357604115656},{"$f":"+L17*BerGW!$D$6/100","v":1714.7823851844016},20507.995733668566,13818.995733668564,156.2537083012968,null,80.29708917241291,145.30000000000001,153.23871979468115,{"$f":"+BerGW!$D$14*100","v":277.3},null,10.871900892000637,14.2,null,68.246357558149342,85.3,null,344.19667950843365,1714.7823851844016,2058.9790646928354,453.65669571873013,10300.55375359786,59.852720068704038,10,114.22274822271763,19]
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[null,"Grenzwert des Verschuldungsquotienten bei strukturellem Ungleichgewicht","Q",{"$f":"ROUND((((($D$7/100*(1+$D$5/100)/($D$5/100+$D$6/100))-($D$9/100*(1+$D$5/100)/($D$5/100))))),3)","v":0.1},null,null,"t+15",{"$f":"H21*(1+BerGW!$D$5/100)","v":18265.890493820309},9571.326618761841,{"$f":"+H22*BerGW!$D$7/100","v":2666.8200120977649},{"$f":"+L21*BerGW!$D$6/100","v":1977.0083594600781},23414.045669420197,16725.045669420193,192.42280820139004,null,91.564359673997757,145.30000000000001,174.74114441602626,{"$f":"+BerGW!$D$14*100","v":277.3},null,11.876952664286621,14.2,null,74.133550464282379,85.3,null,365.31780987640616,1977.0083594600781,2342.3261693364843,324.49384276128058,11777.407201116675,64.477596671792114,10,123.04884861029031,19]
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{"sheet":"SimGW","index":39,"n_rows":37,"n_cols":31,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,1,2,6],[2,8,2,13],[2,15,2,20],[2,22,2,28],[5,24,5,29]]}
[" ","Simulationen der Grenzwerte"]
[]
[null,{"$f":"+BerGW!B14","v":"Grenzwert des Nettoverschuldungsquotienten"},null,null,null,null,null,null,{"$f":"+BerGW!B18","v":"Grenzwert des Zangeneffekt (des \"Kapitaldienstes\")"},null,null,null,null,null,null,{"$f":"+BerGW!B16","v":"Grenzwert des Selbstfinanzierungsgrads"},null,null,null,null,null,null,{"$f":"+B3","v":"Grenzwert des Nettoverschuldungsquotienten"}]
[null,"bei strukturellem Gleichgewicht und kF =",null,null,null,50,"%",null,"bei strukturellem Gleichgewicht und kA =",null,null,null,10,"%",null,"bei strukturellem Gleichgewicht",null,null,null,null,null,null,"bei strukturellem Umgleichgewicht, kF=",null,null,null,50,"%","et kA=",10,"%"]
[]
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