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[]
[null,"Gewinnverteilung bei Personengesellschaften",null,null,null,null,null,null,null,{"$f":"LOOKUP(J4,H4:H5,I4:I5)","v":"KG"}]
[]
[null,"zu verteilender Gewinn in €",null,800000,"Markieren Sie die",null,null,1,"OHG",2]
[null,"Kapitalverzinsung in %",null,4,"Gesellschaftsform",null,null,2,"KG"]
[]
[null,null,null,"Kapitalverzinsung",null,"vertragliche","Verhältnisverteilung (KG)",null,"Restverteilung"]
[null,"Gesellschafter","Kapitalanteile","%","€","Vor-/Nachleistungen","Verhältnis","€","(OHG)","Gesamtanteile"]
[null,"Amberg, Antonia",200000,{"$f":"IF(C9>0,$D$5,\"\")","v":4},{"$f":"IF(C9>0,(C9*D9)/100,\"\")","v":8000},null,{"$f":"IF(C9>0,IF($J$2=\"KG\",K9,\"\"),\"\")","v":2},{"$f":"IF(C9>0,IF($J$2=\"KG\",($J$20/$G$17)*K9,\"\"),\"\")","v":382000},{"$f":"IF(C9>0,IF($J$2=\"OHG\",$J$20/COUNT($C$9:$C$16),\"\"),\"\")","v":""},{"$f":"IF(C9>0,IF($J$2=\"KG\",E9+F9+H9,E9+F9+I9),\"\")","v":390000},2]
[null,"Bach, Bernhard",350000,{"$f":"IF(C10>0,$D$5,\"\")","v":4},{"$f":"IF(C10>0,(C10*D10)/100,\"\")","v":14000},3000,{"$f":"IF(C10>0,IF($J$2=\"KG\",K10,\"\"),\"\")","v":1},{"$f":"IF(C10>0,IF($J$2=\"KG\",($J$20/$G$17)*K10,\"\"),\"\")","v":191000},{"$f":"IF(C10>0,IF($J$2=\"OHG\",$J$20/COUNT($C$9:$C$16),\"\"),\"\")","v":""},{"$f":"IF(C10>0,IF($J$2=\"KG\",E10+F10+H10,E10+F10+I10),\"\")","v":208000},1]
[null,"Casper, Claudia",400000,4,16000,-5000,1,191000,"",202000,1]
[null,"",null,"","",null,"","","",""]
[null,"",null,"","",null,"","","",""]
[null,"",null,"","",null,"","","",""]
[null,"",null,"","",null,"","","",""]
[null,"",null,"","",null,"","","",""]
[null,"Eigenkapital",{"$f":"SUM(C9:C16)","v":950000},null,{"$f":"SUM(E9:E16)","v":38000},{"$f":"(SUM(F9:F16))*-1","v":2000},{"$f":"IF(J2=\"KG\",SUM(K9:K16),\"\")","v":4},{"$f":"IF(J2=\"KG\",SUM(H9:H16),\"\")","v":764000},{"$f":"IF(J2=\"OHG\",SUM(I9:I16),\"\")","v":""},{"$f":"D4","v":800000}]
[null,null,null,null,null,null,null,null,null,{"$f":"E17","v":38000}]
[null,"Markieren Sie die Gesellschaftsform, und nehmen Sie nach Klick auf den",null,null,null,null,"Kontrollmeldung",null,null,{"$f":"F17","v":2000}]
[null,"Eingabebutton die erforderlichen Eingaben vor !",null,null,null,null,{"$f":"IF(SUM(J9:J16)<>J17,\"rechnerisch falsch\",\"rechnerisch richtig\")","v":"rechnerisch richtig"},null,null,{"$f":"J17-J18+J19","v":764000}]
[]
[null,"gesetzliche Gewinnverteilung",null,null,null,null,"vertragliche Gewinnverteilung"]
[null,"bei der OHG:","4% der Kapitalanteile; Restverteilung nach Köpfen",null,null,null,"Vertragliche Abweichungen von den gesetzlichen"]
[null,"bei der KG:","4% der Kapitalanteils; Rest im angemessenen Verhältnis",null,null,null,"Regelungen sind möglich."]
[null,"Definitionen:","Vorleistungen wurden bereits ausgezahlt der zu verteilende Restgewinn ist entsprechend zu erhöhen."]
[null,null,"Gewinn ist der aktuell zur Auszahlung bereitstehende Gewinn. (Er ist ggf. um Vorleistungen gemindert.)"]
[null,null,"Nachleistungen werden zusätzlich an den Empfänger ausgezahlt und mindern den insgesamt zu verteilenden Gewinn"]

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