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[null,{"$f":"+IF($D$2=\"Deutsch\",\"sonstige Einnahmen\",\"other income\")","v":"sonstige Einnahmen"},{"$f":"IF(AND(D82=\"\",E82=\"\",F82=\"\",G82=\"\",H82=\"\",I82=\"\",J82=\"\",K82=\"\",L82=\"\",M82=\"\",N82=\"\",O82=\"\"),\"\",SUM(D82:O82))","v":""}]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Summe Einnahmen\",\"Total income\")","v":"Summe Einnahmen"},{"$f":"IF(AND(D83=\"\",E83=\"\",F83=\"\",G83=\"\",H83=\"\",I83=\"\",J83=\"\",K83=\"\",L83=\"\",M83=\"\",N83=\"\",O83=\"\"),\"\",SUM(D83:O83))","v":""},{"$f":"IF(AND(D81=\"\",D82=\"\"),\"\",SUM(D81:D82))","v":""},{"$f":"IF(AND(E81=\"\",E82=\"\"),\"\",SUM(E81:E82))","v":""},{"$f":"IF(AND(F81=\"\",F82=\"\"),\"\",SUM(F81:F82))","v":""},"","","","","","","","",""]
[]
[{"$f":"+IF($D$2=\"Deutsch\",\"Ausgaben\",\"Expenses\")","v":"Ausgaben"},{"$f":"+IF($D$2=\"Deutsch\",\"Personal\",\"personnel costs\")","v":"Personal"}]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Steuern exkl. Ust.\",\"Taxes excl. VAT\")","v":"Steuern exkl. Ust."},{"$f":"IF(AND(D86=\"\",E86=\"\",F86=\"\",G86=\"\",H86=\"\",I86=\"\",J86=\"\",K86=\"\",L86=\"\",M86=\"\",N86=\"\",O86=\"\"),\"\",SUM(D86:O86))","v":""}]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Ust.\",\"VAT\")","v":"Ust."},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Zinsen-, Diskont-, Provisionsaufwand\",\"Interest, cash discounts, commission expenses\")","v":"Zinsen-, Diskont-, Provisionsaufwand"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Energie\",\"Power\")","v":"Energie"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Miete, Pacht, Leasing\",\"Rent, lease\")","v":"Miete, Pacht, Leasing"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Haus- u. Grundstücksaufwendungen\",\"Costs for premises\")","v":"Haus- u. Grundstücksaufwendungen"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Fuhrpark\",\"Fleet\")","v":"Fuhrpark"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Telefon, Porto\",\"Telephone, postal charges\")","v":"Telefon, Porto"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Versicherung, Gebühren, Abgaben\",\"Insurance, fees, duties\")","v":"Versicherung, Gebühren, Abgaben"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Rechts- u. Beratungsaufwand\",\"Legal and consulting costs\")","v":"Rechts- u. Beratungsaufwand"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Werbung\",\"Advertising\")","v":"Werbung"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"sonstige Aufwendungen\",\"other expenses\")","v":"sonstige Aufwendungen"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Zwischensumme I\",\"Subtotal I\")","v":"Zwischensumme I"},"",{"$f":"IF(AND(D97=\"\",D96=\"\",D95=\"\",D94=\"\",D93=\"\",D92=\"\",D91=\"\",D90=\"\",D89=\"\",D88=\"\",D87=\"\",D86=\"\",D85=\"\"),\"\",SUM(D85:D97))","v":""},{"$f":"IF(AND(E97=\"\",E96=\"\",E95=\"\",E94=\"\",E93=\"\",E92=\"\",E91=\"\",E90=\"\",E89=\"\",E88=\"\",E87=\"\",E86=\"\",E85=\"\"),\"\",SUM(E85:E97))","v":""},{"$f":"IF(AND(F97=\"\",F96=\"\",F95=\"\",F94=\"\",F93=\"\",F92=\"\",F91=\"\",F90=\"\",F89=\"\",F88=\"\",F87=\"\",F86=\"\",F85=\"\"),\"\",SUM(F85:F97))","v":""},"","","","","","","","",""]
[]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Investitionszahlungen\",\"Capital expenditures\")","v":"Investitionszahlungen"},{"$f":"IF(AND(D100=\"\",E100=\"\",F100=\"\",G100=\"\",H100=\"\",I100=\"\",J100=\"\",K100=\"\",L100=\"\",M100=\"\",N100=\"\",O100=\"\"),\"\",SUM(D100:O100))","v":""}]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Kreditrückzahlungen\",\"Loan repayment\")","v":"Kreditrückzahlungen"},""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Zwischensumme II\",\"Subtotal II\")","v":"Zwischensumme II"},"",{"$f":"IF(AND(D100=\"\",D101=\"\"),\"\",SUM(D100:D101))","v":""},{"$f":"IF(AND(E100=\"\",E101=\"\"),\"\",SUM(E100:E101))","v":""},{"$f":"IF(AND(F100=\"\",F101=\"\"),\"\",SUM(F100:F101))","v":""},"","","","","","","","",""]
[]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Bezahlung Lieferanten\",\"Payment of suppliers\")","v":"Bezahlung Lieferanten"},{"$f":"IF(AND(D104=\"\",E104=\"\",F104=\"\",G104=\"\",H104=\"\",I104=\"\",J104=\"\",K104=\"\",L104=\"\",M104=\"\",N104=\"\",O104=\"\"),\"\",SUM(D104:O104))","v":""}]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Zwischensumme III\",\"Subtotal III\")","v":"Zwischensumme III"},{"$f":"IF(AND(D105=\"\",E105=\"\",F105=\"\",G105=\"\",H105=\"\",I105=\"\",J105=\"\",K105=\"\",L105=\"\",M105=\"\",N105=\"\",O105=\"\"),\"\",SUM(D105:O105))","v":""},{"$f":"IF(D104=\"\",\"\",D104)","v":""},{"$f":"IF(E104=\"\",\"\",E104)","v":""},"","","","","","","","","",""]
[]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"Summe Ausgaben I bis III\",\"Total expenses I to III\")","v":"Summe Ausgaben I bis III"},{"$f":"IF(AND(C98=\"\",C102=\"\",C105=\"\"),\"\",SUM(C98,C102,C105))","v":""},{"$f":"IF(AND(D98=\"\",D102=\"\",D105=\"\"),\"\",SUM(D98,D102,D105))","v":""},{"$f":"IF(AND(E98=\"\",E102=\"\",E105=\"\"),\"\",SUM(E98,E102,E105))","v":""},{"$f":"IF(AND(F98=\"\",F102=\"\",F105=\"\"),\"\",SUM(F98,F102,F105))","v":""},"","","","","","","","",""]
[]
[{"$f":"+IF($D$2=\"Deutsch\",\"Ergebnis\",\"Result\")","v":"Ergebnis"},{"$f":"+IF($D$2=\"Deutsch\",\" +/- ÜBER- / UNTERDECKUNG\",\"Overabsorption / under-coverage\")","v":" +/- ÜBER- / UNTERDECKUNG"},{"$f":"IF(AND(C83=\"\",C107=\"\"),\"\",SUM(C83)-SUM(C107))","v":""},{"$f":"IF(AND(D83=\"\",D107=\"\"),\"\",SUM(D83)-SUM(D107))","v":""},{"$f":"IF(AND(E83=\"\",E107=\"\"),\"\",SUM(E83)-SUM(E107))","v":""},{"$f":"IF(AND(F83=\"\",F107=\"\"),\"\",SUM(F83)-SUM(F107))","v":""},"","","","","","","","",""]
[null,{"$f":"+IF($D$2=\"Deutsch\",\"inkl. Vorjahr / kumuliert\",\"incl. previous year /cumulated\")","v":"inkl. Vorjahr / kumuliert"},{"$f":"IF(AND(ISNUMBER(C109),ISNUMBER(C79)),C109+C79,IF(ISNUMBER(C109),C109,IF(ISNUMBER(C79),C79,\"\")))","v":""},{"$f":"IF(ISNUMBER(C109),D109,C110)","v":""},{"$f":"IF(ISNUMBER(E109),SUM($D110)+SUM($E109:E109),D110)","v":""},{"$f":"IF(ISNUMBER(F109),SUM($D110)+SUM($E109:F109),E110)","v":""},{"$f":"IF(ISNUMBER(G109),SUM($D110)+SUM($E109:G109),F110)","v":""},{"$f":"IF(ISNUMBER(H109),SUM($D110)+SUM($E109:H109),G110)","v":""},{"$f":"IF(ISNUMBER(I109),SUM($D110)+SUM($E109:I109),H110)","v":""},{"$f":"IF(ISNUMBER(J109),SUM($D110)+SUM($E109:J109),I110)","v":""},{"$f":"IF(ISNUMBER(K109),SUM($D110)+SUM($E109:K109),J110)","v":""},{"$f":"IF(ISNUMBER(L109),SUM($D110)+SUM($E109:L109),K110)","v":""},{"$f":"IF(ISNUMBER(M109),SUM($D110)+SUM($E109:M109),L110)","v":""},{"$f":"IF(ISNUMBER(N109),SUM($D110)+SUM($E109:N109),M110)","v":""},{"$f":"IF(ISNUMBER(O109),SUM($D110)+SUM($E109:O109),N110)","v":""}]