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[1.1100000000000001,"Harm. Ordentlicher Steuerertrag JP",null,null,null,{"$f":"((((Steuerertrag_HRM2!G47)/Steuerertrag_HRM2!G6)*F12))/3","v":{"$error":"#DIV/0!"}},{"$f":"(((((Steuerertrag_HRM2!G47)/Steuerertrag_HRM2!G6)*G12)+(((Steuerertrag_HRM2!H47)/Steuerertrag_HRM2!H6)*G12))/3)","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!G47)/Steuerertrag_HRM2!G6)*H12)+(((Steuerertrag_HRM2!H47)/Steuerertrag_HRM2!H6)*H12)+(((Steuerertrag_HRM2!I47)/Steuerertrag_HRM2!I6)*H12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!H47)/Steuerertrag_HRM2!H6)*I12)+(((Steuerertrag_HRM2!I47)/Steuerertrag_HRM2!I6)*I12)+(((Steuerertrag_HRM2!J47)/Steuerertrag_HRM2!J6)*I12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!I47)/Steuerertrag_HRM2!I6)*J12)+(((Steuerertrag_HRM2!J47)/Steuerertrag_HRM2!J6)*J12)+(((Steuerertrag_HRM2!K47)/Steuerertrag_HRM2!K6)*J12))/3","v":{"$error":"#DIV/0!"}}]
[1.1200000000000001,"Harm. Liegenschaftssteuer",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:N),FALSE)","v":1167084.4133333333},{"$f":"(((Steuerertrag_HRM2!D60*1.25)+(Steuerertrag_HRM2!E60*1.25)+(Steuerertrag_HRM2!F60*1.25))/1000)/3","v":1216091.0866666667},{"$f":"(((Steuerertrag_HRM2!E60*1.25)+(Steuerertrag_HRM2!F60*1.25)+(Steuerertrag_HRM2!G60*1.25))/1000)/3","v":826247.16},{"$f":"(((Steuerertrag_HRM2!F60*1.25)+(Steuerertrag_HRM2!G60*1.25)+(Steuerertrag_HRM2!H60*1.25))/1000)/3","v":433143.11249999999},{"$f":"(((Steuerertrag_HRM2!G60*1.25)+(Steuerertrag_HRM2!H60*1.25)+(Steuerertrag_HRM2!I60*1.25))/1000)/3","v":0},{"$f":"(((Steuerertrag_HRM2!H60*1.25)+(Steuerertrag_HRM2!I60*1.25)+(Steuerertrag_HRM2!J60*1.25))/1000)/3","v":0},{"$f":"(((Steuerertrag_HRM2!I60*1.25)+(Steuerertrag_HRM2!J60*1.25)+(Steuerertrag_HRM2!K60*1.25))/1000)/3","v":0}]
[1.1299999999999999,"Anteil direkte Bundessteuer ",null,null,{"$f":"(Steuerertrag_HRM2!D56+Steuerertrag_HRM2!E56+Steuerertrag_HRM2!F56)/3","v":19158.333333333332},{"$f":"(Steuerertrag_HRM2!E56+Steuerertrag_HRM2!F56+Steuerertrag_HRM2!G56)/3","v":19158.333333333332},{"$f":"(Steuerertrag_HRM2!F56+Steuerertrag_HRM2!G56+Steuerertrag_HRM2!H56)/3","v":19158.333333333332},{"$f":"(Steuerertrag_HRM2!G56+Steuerertrag_HRM2!H56+Steuerertrag_HRM2!I56)/3","v":0},{"$f":"(Steuerertrag_HRM2!H56+Steuerertrag_HRM2!I56+Steuerertrag_HRM2!J56)/3","v":0},{"$f":"(Steuerertrag_HRM2!I56+Steuerertrag_HRM2!J56+Steuerertrag_HRM2!K56)/3","v":0}]
[1.1399999999999999,"Harm. Steuerertrag Total inkl. Anteil direkte Bundessteuer",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:O),FALSE)","v":12050181.148212366},{"$f":"E14+E16+E17","v":12430167.401854839},{"$f":"F14+F15+F16+F17","v":{"$error":"#DIV/0!"}},{"$f":"G14+G15+G16+G17","v":{"$error":"#DIV/0!"}},{"$f":"H14+H15+H16+H17","v":{"$error":"#DIV/0!"}},{"$f":"I14+I15+I16+I17","v":{"$error":"#DIV/0!"}},{"$f":"J14+J15+J16+J17","v":{"$error":"#DIV/0!"}}]
[1.1499999999999999,"Harm. Steuerertrag pro Kopf",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:P),FALSE)","v":2623.4066360404281},{"$f":"E18/E5","v":2693.8165286111766},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[1.1599999999999999,"Mittlerer harmonisierter Steuerertrag p.K.",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:Q),FALSE)","v":2622.6298160913207},{"$f":"'Vollzug 2020_21'!ES4","v":2681.4037114060652},2703,2724,2723,2743,2770]
[1.17,"Harm. Steuerertrags-Index (HEI)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:R),FALSE)","v":100.02961988551876},{"$f":"E19/E20*100","v":100.46292235489607},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[1.18,"Disparitätenabbau",0.37,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:V),FALSE)","v":-1320.231397505645},{"$f":"(100-E21)*$C$22*E20*E5/100","v":-21192.444190344126},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"9300.3622.7 / 4622.7"]
[1.19,"HEI nach Disparitätenabbau",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:X),FALSE)","v":100.01866052787683},{"$f":"(E18+E22)/E5*100/E20","v":100.29164108358454},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,null,"Bilanz-","Indexiert","Brutto-","Indexiert","Nettozins","Indexiert","Zinsbelas","Indexiert","Durchschn\n"]
[1.2,"Mindestausstattung vor Kürzung HEI",0.86,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:Y),FALSE)","v":0},{"$f":"ROUND(IF(((E20*$C$24)-(E19+((E22)/E5)))*E5*-1<0,(((E20*$C$24)-(E19+((E22)/E5)))*E5),0),0)","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,null,"(18/19/20)",null,{"$f":"M24","v":"(18/19/20)"},null,{"$f":"M24","v":"(18/19/20)"},null,{"$f":"M24","v":"(18/19/20)"}]
[1.21,"Bilanzsituation pro Kopf",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BF),FALSE)","v":2687.2209129713679},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$GA$349,COLUMNS('Vollzug 2020_21'!$D:FA),FALSE)","v":2965.3894247881331},null,null,null,null,null,null,"Mittelwert",3637.3263244213604,-3.5238937300786678E-16,52.138448121791022,2.9736947090254931E-16,-4.1166898963106506,4.4406362395808657E-16,1.673542096398007E-2,3.7989932406052554E-17,2.7902950353411013E-16]
[1.22,"Indexiert/Standardisiert",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BG),FALSE)","v":-0.22216042279806045},{"$f":"IF(E25=\"---\",\"---\",(E25-$M$25)/$M$28)","v":-0.19223042702785897},{"$f":"IF(F25=\"\",\"---\",(F25-$M$25)/$M$28)","v":"---"},{"$f":"IF(G25=\"\",\"---\",(G25-$M$25)/$M$28)","v":"---"},{"$f":"IF(H25=\"\",\"---\",(H25-$M$25)/$M$28)","v":"---"},{"$f":"IF(I25=\"\",\"---\",(I25-$M$25)/$M$28)","v":"---"},{"$f":"IF(J25=\"\",\"---\",(J25-$M$25)/$M$28)","v":"---"},null,"Min.",337.86482346504761,-0.94392329642414019,3.2242385267801139,-1.1697977030435391,-85.979544951740266,-7.9480321059054271,-1.2477266132283769,-2.9021790006129611,-3.9360463715672203]
[1.23,"Bruttoverschuldungsanteil",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AZ),FALSE)","v":6.5621577612629451},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$GA$349,COLUMNS('Vollzug 2020_21'!$D:EU),FALSE)","v":6.3943378328161247},null,null,null,null,null,null,"Max.",31008.828045928658,7.8305499626395827,255.32243326537537,4.8592047399747944,103.66226073856626,10.46421553959693,2.4934264437072318,5.6844733039399848,2.404145729475466]
[1.24,"Indexiert/Standardisiert",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BA),FALSE)","v":-1.1062581289252502},{"$f":"IF(E27=\"---\",\"---\",(E27-$O$25)/$O$28)","v":-1.093983846143374},{"$f":"IF(F27=\"\",\"---\",(F27-$O$25)/$O$28)","v":"---"},{"$f":"IF(G27=\"\",\"---\",(G27-$O$25)/$O$28)","v":"---"},{"$f":"IF(H27=\"\",\"---\",(H27-$O$25)/$O$28)","v":"---"},{"$f":"IF(I27=\"\",\"---\",(I27-$O$25)/$O$28)","v":"---"},{"$f":"IF(J27=\"\",\"---\",(J27-$O$25)/$O$28)","v":"---"},null,"Standabw",3495.4762886514677,1.0000000000000009,41.814246572503613,0.99999999999999845,10.299764012604468,1.0000000000000002,0.43569401953680098,1.0000000000000004,0.63040559871674628]
[1.25,"Nettozinsbelastung",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BB),FALSE)","v":-1.7448176136708093},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$GA$349,COLUMNS('Vollzug 2020_21'!$D:EW),FALSE)","v":-2.5911041187164803}]
[1.26,"Indexiert/Standardisiert",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BC),FALSE)","v":0.17542995849793441},{"$f":"IF(E29=\"---\",\"---\",(E29-$Q$25)/$Q$28)","v":0.14811851764052217},{"$f":"IF(F29=\"\",\"---\",(F29-$Q$25)/$Q$28)","v":"---"},{"$f":"IF(G29=\"\",\"---\",(G29-$Q$25)/$Q$28)","v":"---"},{"$f":"IF(H29=\"\",\"---\",(H29-$Q$25)/$Q$28)","v":"---"},{"$f":"IF(I29=\"\",\"---\",(I29-$Q$25)/$Q$28)","v":"---"},{"$f":"IF(J29=\"\",\"---\",(J29-$Q$25)/$Q$28)","v":"---"},null,null,"Kriterium","%"]
[1.27,"Zinsbelastungsanteil",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BD),FALSE)","v":-0.2953958214314748},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$GA$349,COLUMNS('Vollzug 2020_21'!$D:EY),FALSE)","v":-0.26872486729860873},null,null,null,null,null,null,null,-1.6,0]
[1.28,"Indexiert/Standardisiert",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BE),FALSE)","v":-0.6934997744897835},{"$f":"IF(E31=\"---\",\"---\",(E31-$S$25)/$S$28)","v":-0.65518523427535214},{"$f":"IF(F31=\"\",\"---\",(F31-$S$25)/$S$28)","v":"---"},{"$f":"IF(G31=\"\",\"---\",(G31-$S$25)/$S$28)","v":"---"},{"$f":"IF(H31=\"\",\"---\",(H31-$S$25)/$S$28)","v":"---"},{"$f":"IF(I31=\"\",\"---\",(I31-$S$25)/$S$28)","v":"---"},{"$f":"IF(J31=\"\",\"---\",(J31-$S$25)/$S$28)","v":"---"},null,null,-3,100]
[1.29,"Durchschnitt der 4 Kennzahlen",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BH),FALSE)","v":-0.35054188052975971},{"$f":"IF(E25=\"---\",\"---\",(E28+E30+E32-E26)/4)","v":-0.35220503393758623},{"$f":"IF(F25=\"\",\"---\",(F28+F30+F32-F26)/4)","v":"---"},{"$f":"IF(G25=\"\",\"---\",(G28+G30+G32-G26)/4)","v":"---"},{"$f":"IF(H25=\"\",\"---\",(H28+H30+H32-H26)/4)","v":"---"},{"$f":"IF(I25=\"\",\"---\",(I28+I30+I32-I26)/4)","v":"---"},{"$f":"IF(J25=\"\",\"---\",(J28+J30+J32-J26)/4)","v":"---"},null,null,-1.4,"Delta Min ->Max"]
[1.3,"Kennzahlen-Mix - Kürzung in %",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BI),FALSE)","v":0},{"$f":"IF(E33>$M$31,\"---\",IF(E33<$M$32,100,(E33-$M$31)*$M$34))","v":"---"},"---","---","---","---","---",null,null,{"$f":"100/M33","v":-71.428571428571431},"Faktor Kürzungsberechnung"]
[1.31,"Kürzung in CHF",null,{"$f":"D36-D24","v":0},0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[1.32,"Mindestausstattung nach Kürzung",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AD),FALSE)","v":0},{"$f":"IF(E34=\"---\",E24,IF(E24>0,IF(E34>0,E24-(E24*E34/100),E24),E24))","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"9300.4621.5"]
[1.33,"Total (+ zu Gunsten / - zu Lasten)",null,{"$f":"D22+D36","v":-1320.231397505645},-21192.444190344126,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"*Achtung: Provisorischer Prognosewert                                                                                             Änderung gegenüber Planvariante 2                                                       "]
[null,"Anmerkung: Allfällige Ausgleichszahlungen für Einbussen bei Gemeindefusionen gemäss Artikel 34 Absatz 1 Gesetz über den Finanz- und Lastenausgleich (FILAG) sind nicht berücksichtigt. Weitere Angaben finden Sie in den Erläuterungen zur Finanzplanungshilfe."]
[2,"Pauschale Abgeltung Zentrumslasten",null,2020,{"$f":"D40+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[2.0099999999999998,"Pauschale Abgeltung Bern / Biel / Thun",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:AJ),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FV$349,COLUMNS('Vollzug 2020_21'!$D:FV),FALSE)","v":0},{"$f":"IF($E$41=0,\"---\",\"\")","v":"---"},{"$f":"IF($E$41=0,\"---\",\"\")","v":"---"},"---","---","---"]
[2.02,"Total",null,{"$f":"SUM(D41:D41)","v":0},0,0,0,0,0,0,"9300.4621.6",null,"Linear"]
[null,"*Achtung: Provisorischer Prognosewert",null,null,null,null,null,null,null,null,null,"Index HEI","%"]
[null,null,null,null,null,null,null,null,null,null,null,140,0]
[3,"Geografisch-topografischer Zuschuss",null,2020,{"$f":"D45+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2",145,25]
[3.01,"Zuschuss Fläche p.K. ha",{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FH),FALSE)","v":0.17185581160153146},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AL),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FI),FALSE)","v":0},null,null,null,null,null,null,150,50]
[null,{"$f":"'Vollzug 2020_21'!FH347","v":0.5928210582291944}]
[3.02,"Zuschuss Strasse p.K. m'",{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FJ),FALSE)","v":7.7963591706999935},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AN),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FK),FALSE)","v":0},null,null,null,null,null,null,155,75]
[null,{"$f":"'Vollzug 2020_21'!FJ347","v":12.284800000000001}]
[3.03,"Zuschuss Total",null,{"$f":"D46+D48","v":0},{"$f":"IF((E46=\"---\"),\"---\",(E46+E48))","v":0},{"$f":"IF(F46=\"---\",\"---\",F46+F48)","v":0},{"$f":"IF(G46=\"---\",\"---\",G46+G48)","v":0},0,0,0,null,160,100]
[3.04,"Zuschuss Total, höchstens CHF 1'200.-- p/K",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AO),FALSE)","v":0},{"$f":"IF(E50=\"---\",\"---\",IF(E50/E5>1200,1200*E5,E50))","v":0},{"$f":"IF(F50=\"---\",\"---\",IF(F50/F5>1200,1200*F5,F50))","v":0},{"$f":"IF(G50=\"---\",\"---\",IF(G50/G5>1200,1200*G5,G50))","v":0},{"$f":"IF(H50/H5>1200,1200*H5,H50)","v":{"$error":"#DIV/0!"}},{"$f":"IF(I50/I5>1200,1200*I5,I50)","v":{"$error":"#DIV/0!"}},{"$f":"IF(J50/J5>1200,1200*J5,J50)","v":{"$error":"#DIV/0!"}}]
[3.05,"Harm. Steuerertrags-Index (HEI)",null,{"$f":"D21","v":100.02961988551876},100.46292235489607,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,20,"Delta Min ->Max"]
[3.06,"HEI - Kürzung in % (ab HEI 140 - HEI 160 linear) ",null,{"$f":"IF(D51=0,\"---\",VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AQ),FALSE))","v":"---"},{"$f":"IF(E51=0,0,IF(E52<$L$44,0,IF(E52>$L$50,$M$50,(E52-$L$44)*$L$53)))","v":0},0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,5,"Faktor Kürzungsberechnung"]
[3.07,"Total",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AS),FALSE)","v":0},{"$f":"IF(E51=\"---\",\"---\",IF(E51=\"\",E50-(E50*E53/100),E51-(E51*E53/100)))","v":0},{"$f":"IF(F46=\"---\",\"---\",IF(F51=\"\",F50-(F50*F53/100),F51-(F51*F53/100)))","v":0},{"$f":"IF(G46=\"---\",\"---\",IF(G51=\"\",G50-(G50*G53/100),G51-(G51*G53/100)))","v":0},{"$f":"IF(H51=\"\",H50-(H50*H53/100),H51-(H51*H53/100))","v":{"$error":"#DIV/0!"}},{"$f":"IF(I51=\"\",I50-(I50*I53/100),I51-(I51*I53/100))","v":{"$error":"#DIV/0!"}},{"$f":"IF(J51=\"\",J50-(J50*J53/100),J51-(J51*J53/100))","v":{"$error":"#DIV/0!"}},"9300.4621.6"]
[null,"*Achtung: Provisorischer Prognosewert"]
[]
[4,"Soziodemografischer Zuschuss",null,2020,{"$f":"D57+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[4.01,"Index (pro Kopf)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AU),FALSE)","v":481.58},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FM),FALSE)","v":573.62}]
[4.0199999999999996,"Index (absolut)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AV),FALSE)","v":2212057.4666666663},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FN),FALSE)","v":2646873.8866666667}]
[4.03,"%-Anteil",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AW),FALSE)*100","v":0.2934177476774445},{"$f":"IF(E58=\"---\",\"---\",VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FO),FALSE)*100)","v":0.31282070579989862}]
[4.04,"Total",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AX),FALSE)","v":41151.83911176159},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FP),FALSE)","v":49269.261163484036},null,null,null,null,null,"9300.4621.6"]
[null,"*Achtung: Provisorischer Prognosewert"]
[]
[]
[5,"Lastenausgleichssysteme",null,2020,{"$f":"D65+1","v":2021},2022,2023,2024,2025,2026]
[null,"Grundlagen"]
[5.01,"Zivilrechtliche Wohnbevölkerung",null,{"$f":"Steuerertrag_HRM2!E3","v":4588},{"$f":"Steuerertrag_HRM2!F3","v":4617},{"$f":"Steuerertrag_HRM2!G3","v":0},{"$f":"Steuerertrag_HRM2!H3","v":0},{"$f":"Steuerertrag_HRM2!I3","v":0},{"$f":"Steuerertrag_HRM2!J3","v":0},{"$f":"Steuerertrag_HRM2!K3","v":0}]
[5.0199999999999996,"ÖV-Punkte",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BK),FALSE)","v":506.2},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FF),FALSE)","v":507.5}]
[null,"*Achtung: Provisorischer Prognosewert"]
[]
[6,"Lastenausgleich Lehrergehälter",null,2020,{"$f":"D71+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[null,"Kindergarten",null,null,null,46,47,48,49,50]
[6.01,"Schuljahr (Budgetjahr -1 / Budgetjahr)"]
[6.02,"Schuljahr (Budgetjahr / Budgetjahr +1)"]
[]
[6.03,"Schuljahr (Budgetjahr -1 / Budgetjahr); umgerechnet auf",null,"7 Monate",null,{"$f":"F73/12*7","v":0},{"$f":"G73/12*7","v":0},{"$f":"H73/12*7","v":0},{"$f":"I73/12*7","v":0},{"$f":"J73/12*7","v":0}]
[6.04,"Schuljahr (Budgetjahr / Budgetjahr +1); umgerechnet auf",null,"5 Monate",null,{"$f":"F74/12*5","v":0},{"$f":"G74/12*5","v":0},{"$f":"H74/12*5","v":0},{"$f":"I74/12*5","v":0},{"$f":"J74/12*5","v":0}]
[6.05,"Total Budgetbetrag (netto)",null,"12 Monate",null,{"$f":"F76+F77","v":0},{"$f":"G76+G77","v":0},{"$f":"H76+H77","v":0},{"$f":"I76+I77","v":0},{"$f":"J76+J77","v":0},"gem. Kalkulationstool"]
[]
[7,"Lastenausgleich Lehrergehälter",null,2020,{"$f":"D80+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[null,"Basisstufe"]
[7.01,"Schuljahr (Budgetjahr -1 / Budgetjahr)"]
[7.02,"Schuljahr (Budgetjahr / Budgetjahr +1)"]
[]
[7.03,"Schuljahr (Budgetjahr -1 / Budgetjahr); umgerechnet auf",null,"7 Monate",null,{"$f":"F82/12*7","v":0},{"$f":"G82/12*7","v":0},{"$f":"H82/12*7","v":0},{"$f":"I82/12*7","v":0},{"$f":"J82/12*7","v":0}]
[7.04,"Schuljahr (Budgetjahr / Budgetjahr +1); umgerechnet auf",null,"5 Monate",null,{"$f":"F83/12*5","v":0},{"$f":"G83/12*5","v":0},{"$f":"H83/12*5","v":0},{"$f":"I83/12*5","v":0},{"$f":"J83/12*5","v":0}]
[7.05,"Total Budgetbetrag (netto)",null,"12 Monate",null,{"$f":"F85+F86","v":0},{"$f":"G85+G86","v":0},{"$f":"H85+H86","v":0},{"$f":"I85+I86","v":0},{"$f":"J85+J86","v":0},"gem. Kalkulationstool"]
[]
[8,"Lastenausgleich Lehrergehälter",null,2020,{"$f":"D89+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[null,"Primarschule"]
[8.01,"Schuljahr (Budgetjahr -1 / Budgetjahr)"]
[8.02,"Schuljahr (Budgetjahr / Budgetjahr +1)"]
[]
[8.0299999999999994,"Schuljahr (Budgetjahr -1 / Budgetjahr); umgerechnet auf",null,"7 Monate",null,{"$f":"F91/12*7","v":0},{"$f":"G91/12*7","v":0},{"$f":"H91/12*7","v":0},{"$f":"I91/12*7","v":0},{"$f":"J91/12*7","v":0}]
[8.0399999999999991,"Schuljahr (Budgetjahr / Budgetjahr +1); umgerechnet auf",null,"5 Monate",null,{"$f":"F92/12*5","v":0},{"$f":"G92/12*5","v":0},{"$f":"H92/12*5","v":0},{"$f":"I92/12*5","v":0},{"$f":"J92/12*5","v":0}]
[8.0500000000000007,"Total Budgetbetrag (netto)",null,"12 Monate",null,{"$f":"F94+F95","v":0},{"$f":"G94+G95","v":0},{"$f":"H94+H95","v":0},{"$f":"I94+I95","v":0},{"$f":"J94+J95","v":0},"gem. Kalkulationstool"]
[]
[9,"Lastenausgleich Lehrergehälter",null,2020,{"$f":"D98+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[null,"Sekundarstufe I"]
[9.01,"Schuljahr (Budgetjahr -1 / Budgetjahr)"]
[9.02,"Schuljahr (Budgetjahr / Budgetjahr +1)"]
[]
[9.0299999999999994,"Schuljahr (Budgetjahr -1 / Budgetjahr); umgerechnet auf",null,"7 Monate",null,{"$f":"F100/12*7","v":0},{"$f":"G100/12*7","v":0},{"$f":"H100/12*7","v":0},{"$f":"I100/12*7","v":0},{"$f":"J100/12*7","v":0}]
[9.0399999999999991,"Schuljahr (Budgetjahr / Budgetjahr +1); umgerechnet auf",null,"5 Monate",null,{"$f":"F101/12*5","v":0},{"$f":"G101/12*5","v":0},{"$f":"H101/12*5","v":0},{"$f":"I101/12*5","v":0},{"$f":"J101/12*5","v":0}]
[9.0500000000000007,"Total Budgetbetrag (netto)",null,"12 Monate",null,{"$f":"F103+F104","v":0},{"$f":"G103+G104","v":0},{"$f":"H103+H104","v":0},{"$f":"I103+I104","v":0},{"$f":"J103+J104","v":0},"gem. Kalkulationstool"]
[]
[10,"Lastenausgleich Sozialhilfe",null,2020,{"$f":"D107+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[10.01,"Franken pro Einwohner",null,null,null,532,608,592,579,570]
[10.02,"Total",null,null,null,{"$f":"F108*F67","v":0},{"$f":"G108*G67","v":0},{"$f":"H108*H67","v":0},{"$f":"I108*I67","v":0},{"$f":"J108*J67","v":0},5799.3611000000001]
[]
[10.029999999999999,"Selbstbehalt\nfamilienergänzende Betreuungsangebote und Gemeinschaftszentren "]
[10.039999999999999,"Total",null,null,null,{"$f":"SUM(F111)","v":0},{"$f":"SUM(G111)","v":0},{"$f":"SUM(H111)","v":0},{"$f":"SUM(I111)","v":0},{"$f":"SUM(J111)","v":0}]
[null,"                                                                                                                      Änderung gegenüber Planvariante 3                                Änderung gegenüber Planvariante 2                                      "]
[]
[11,"Lastenausgleich EL",null,2020,{"$f":"D115+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[11.01,"Franken pro Einwohner",null,null,null,241,246,252,253,258]
[11.02,"Total",null,null,null,{"$f":"F116*F67","v":0},{"$f":"G116*G67","v":0},{"$f":"H116*H67","v":0},{"$f":"I116*I67","v":0},{"$f":"J116*J67","v":0},5320.3630999999996]
[null,"                                                                                                                                                                                        Änderung gegenüber Planvariante 2                                      "]
[]
[12,"Lastenausgleich Familienzulagen",null,2020,{"$f":"D120+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[12.01,"Franken pro Einwohner",null,null,null,6,6,6,6,6]
[12.02,"Total",null,null,null,{"$f":"F121*F67","v":0},{"$f":"G121*G67","v":0},{"$f":"H121*H67","v":0},{"$f":"I121*I67","v":0},{"$f":"J121*J67","v":0},5410.3630999999996]
[]
[]
[13,"Lastenausgleich ÖV",null,2020,{"$f":"D125+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[13.01,"Franken pro öV-Punkt",null,null,null,409,394,399,411,412]
[13.02,"Anteil öV-Punkte",0.66669999999999996,null,null,{"$f":"F126*F68","v":0},{"$f":"G126*G68","v":0},{"$f":"H126*H68","v":0},{"$f":"I126*I68","v":0},{"$f":"J126*J68","v":0}]
[13.03,"Franken pro Einwohner",null,null,null,51,49,50,52,52]
[13.04,"Anteil Einwohner",0.33329999999999999,null,null,{"$f":"F128*F67","v":0},{"$f":"G128*G67","v":0},{"$f":"H128*H67","v":0},{"$f":"I128*I67","v":0},{"$f":"J128*J67","v":0}]
[13.05,"Total",null,null,null,{"$f":"F127+F129","v":0},{"$f":"G127+G129","v":0},{"$f":"H127+H129","v":0},{"$f":"I127+I129","v":0},{"$f":"J127+J129","v":0},6291.3630999999996]
[null,"                                                         "]
[]
[14,"Lastenausgleich Neue Aufgabenteilung",null,2020,{"$f":"D133+1","v":2021},2022,2023,2024,2025,2026,"Konto HRM2"]
[14.01,"Franken pro Einwohner",null,null,null,185,184,183,183,182]
[14.02,"Total",null,null,null,{"$f":"F134*F67","v":0},{"$f":"G134*G67","v":0},{"$f":"H134*H67","v":0},{"$f":"I134*I67","v":0},{"$f":"J134*J67","v":0},"9300.3621.6"]
[]
[]
[15,"Pauschalierung der Interventionskosten",null,2020,{"$f":"D138+1","v":2021},{"$f":"E138+1","v":2022},{"$f":"F138+1","v":2023},{"$f":"G138+1","v":2024},{"$f":"H138+1","v":2025},{"$f":"I138+1","v":2026},"Konto HRM2"]
[null,"Bei Gemeinden mit","Pro Einwohner:"]
[15.01,"bis zu 1'000 Einwohnern:",0.6,null,null,{"$f":"IF(F$67<1001,$C$140*F$67,0)","v":0},{"$f":"IF(G$67<1001,$C$140*G$67,0)","v":0},{"$f":"IF(H$67<1001,$C$140*H$67,0)","v":0},0,0]
[15.02,"zwischen 1'001 bis 2'000 Einwohnern:",1,null,null,{"$f":"IF(F$67>2000,0,IF(F$67<1001,0,$C$141*F$67))","v":0},{"$f":"IF(G$67>2000,0,IF(G$67<1001,0,$C$141*G$67))","v":0},{"$f":"IF(H$67>2000,0,IF(H$67<1001,0,$C$141*H$67))","v":0},0,0]
[15.03,"zwischen 2'001 bis 4'000 Einwohnern:",2.2999999999999998,null,null,{"$f":"IF(F$67>4000,0,IF(F$67<2001,0,$C$142*F$67))","v":0},{"$f":"IF(G$67>4000,0,IF(G$67<2001,0,$C$142*G$67))","v":0},0,0,0]
[15.04,"zwischen 4'001 bis 10'000 Einwohnern:",4,null,null,{"$f":"IF(F$67>10000,0,IF(F$67<4001,0,$C$143*F$67))","v":0},{"$f":"IF(G$67>10000,0,IF(G$67<4001,0,$C$143*G$67))","v":0},0,0,0]
[15.05,"ab 10'001 Einwohnern:",5,null,null,{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(F$67>10000,F$67*$C$144,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(G$67>10000,G$67*$C$144,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(H$67>10000,H$67*$C$144,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(I$67>10000,I$67*$C$144,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(J$67>10000,J$67*$C$144,0))))","v":0}]
[15.06,"bei der Stadt Thun:",7.8,null,null,{"$f":"IF($B$2=\"Thun\",$C$145*F$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$145*G$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$145*H$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$145*I$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$145*J$67,0)","v":0}]
[15.07,"bei der Stadt Biel:",17,null,null,{"$f":"IF($B$2=\"Biel/Bienne\",$C$146*F$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$146*G$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$146*H$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$146*I$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$146*J$67,0)","v":0}]
[15.08,"bei der Stadt Bern:",17.3,null,null,{"$f":"IF($B$2=\"Bern\",$C$147*F$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$147*G$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$147*H$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$147*I$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$147*J$67,0)","v":0}]
[15.09,"Total",null,null,null,{"$f":"SUM(F140:F147)","v":0},{"$f":"SUM(G140:G147)","v":0},0,0,0,"1110.3631.xx "]
[15.1,"Gemeinden mit Ressourcenvertrag bei der vertraglichen Rechnungsstellung, wird der Rechnungsbetrag der pauschalierten Interventionen in Abzug gebracht."]

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["      "]
["Steuerertrag HRM2",null,null,2018,{"$f":"D2+1","v":2019},{"$f":"E2+1","v":2020},2021,2022,2023,2024,2025,{"$f":"K2+1","v":2026},"Steuerertrag HRM2"]
["Bevölkerung",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BM),FALSE)","v":4638},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BP),FALSE)","v":4588},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BS),FALSE)","v":4617},null,null,null,null,null,null,"Bevölkerung"]
["Steuerpflichtige",null,null,null,null,null,null,null,null,null,null,null,"Steuerpflichtige"]
["Steueranlage; ab 2021 Steueranlage nat. Personen",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BN),FALSE)","v":1.6},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BQ),FALSE)","v":1.55},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BT),FALSE)","v":1.55},null,null,null,null,null,null,"Steueranlage; ab 2021 Steueranlage nat. Personen"]
["Steueranlage jur. Personen",null,null,null,null,null,null,null,null,null,null,null,"Steueranlage jur. Personen"]
[]
["Einkommenssteuern",null,null,null,null,null,null,null,null,null,null,null,"Einkommenssteuern"]
["Zuwachsrate pro Jahr",null,null,null,null,null,null,null,null,null,null,null,"Zuwachsrate pro Jahr"]
["Steuergesetzrevision",null,null,null,null,null,null,null,null,null,null,null,"Steuergesetzrevision"]
["Steuer pro Pflichtiger",null,null,{"$f":"D12/D5/D4","v":{"$error":"#DIV/0!"}},{"$f":"E12/E5/E4","v":{"$error":"#DIV/0!"}},{"$f":"F12/F5/F4","v":{"$error":"#DIV/0!"}},{"$f":"F11+F11*G9/100","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Steuer pro Pflichtiger"]
["Total",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BW),FALSE)","v":9055799},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CU),FALSE)","v":8368998},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DS),FALSE)","v":8559817},{"$f":"G11*G4*G5","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Total"]
[]
["Vermögenssteuern",null,null,null,null,null,null,null,null,null,null,null,"Vermögenssteuern"]
["Zuwachsrate pro Jahr",null,null,null,null,null,null,null,null,null,null,null,"Zuwachsrate pro Jahr"]
["Steuergesetzrevision",null,null,null,null,null,null,null,null,null,null,null,"Steuergesetzrevision"]
["Steuer pro Pflichtiger",null,null,{"$f":"D18/D5/D4","v":{"$error":"#DIV/0!"}},{"$f":"E18/E5/E4","v":{"$error":"#DIV/0!"}},{"$f":"F18/F5/F4","v":{"$error":"#DIV/0!"}},{"$f":"F17+F17*G15/100","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Steuer pro Pflichtiger"]
["Total",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CB),FALSE)","v":705295},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CZ),FALSE)","v":612743},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DX),FALSE)","v":679404},{"$f":"G17*G5*G4","v":{"$error":"#DIV/0!"}},{"$f":"H17*H5*H4","v":{"$error":"#DIV/0!"}},{"$f":"I17*I5*I4","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Total"]
[]
["Juristische Personen (°Erfassungsmöglichkeit: Einzel oder mittels Zuwachsrate pro Jahr)",null,null,null,null,null,null,null,null,null,null,null,"Juristische Personen (°Erfassungsmöglichkeit: Einzel oder mittels Zuwachsrate pro Jahr)"]
["°Gewinnsteuern",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CG),FALSE)","v":431401},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DE),FALSE)","v":1024446},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EC),FALSE)","v":1172049},null,null,null,null,null,null,"°Gewinnsteuern"]
["°Kapitalsteuern",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CL),FALSE)","v":61160},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DJ),FALSE)","v":52531},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EH),FALSE)","v":23508},null,null,null,null,null,null,"°Kapitalsteuern"]
["°Holdingsteuern",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CP),FALSE)","v":1991},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DN),FALSE)","v":2253},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EL),FALSE)","v":99},null,null,null,null,null,null,"°Holdingsteuern"]
["°Zuwachsrate pro Jahr",null,null,null,null,null,null,null,null,null,null,null,"°Zuwachsrate pro Jahr"]
["Steuergesetzrevision",null,null,null,null,null,null,null,null,null,null,null,"Steuergesetzrevision"]
["Total",null,null,{"$f":"D21+D22+D23","v":494552},{"$f":"E21+E22+E23","v":1079230},{"$f":"F21+F22+F23","v":1195656},{"$f":"IF(G21+G22+G23<>0,G21+G22+G23,(F26*G6/F5)*G24/100+(F26*G6/F5))","v":0},{"$f":"IF(H21+H22+H23<>0,H21+H22+H23,(G26*H6/G6)*H24/100+(G26*H6/G6))","v":{"$error":"#DIV/0!"}},{"$f":"IF(I21+I22+I23<>0,I21+I22+I23,(H26*I6/H6)*I24/100+(H26*I6/H6))","v":{"$error":"#DIV/0!"}},{"$f":"IF(J21+J22+J23<>0,J21+J22+J23,(I26*J6/I6)*J24/100+(I26*J6/I6))","v":{"$error":"#DIV/0!"}},{"$f":"IF(K21+K22+K23<>0,K21+K22+K23,(J26*K6/J6)*K24/100+(J26*K6/J6))","v":{"$error":"#DIV/0!"}},{"$f":"IF(L21+L22+L23<>0,L21+L22+L23,(K26*L6/K6)*L24/100+(K26*L6/K6))","v":{"$error":"#DIV/0!"}},"Total"]
[]
["Forderungsverluste allgemeine Gemeindesteuern* [-]",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BV),FALSE)","v":-113165},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CT),FALSE)","v":-117083},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DR),FALSE)","v":-95961},null,null,null,null,null,null,"Forderungsverluste allgemeine Gemeindesteuern* [-]"]
["Aktive Steuerausscheidungen Einkommen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BX),FALSE)","v":323265},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CV),FALSE)","v":385672},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DT),FALSE)","v":396043},null,null,null,null,null,null,"Aktive Steuerausscheidungen Einkommen*"]
["Passive Steuerausscheidungen Einkommen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BY),FALSE)","v":-228074},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CW),FALSE)","v":-258156},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DU),FALSE)","v":-183956},null,null,null,null,null,null,"Passive Steuerausscheidungen Einkommen*"]
["Pauschale Steueranrechnungen natürliche Personen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BZ),FALSE)","v":-2047},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CX),FALSE)","v":-2470},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DV),FALSE)","v":-2980},null,null,null,null,null,null,"Pauschale Steueranrechnungen natürliche Personen*"]
["Rückstellungen für Steuerteilungen natürliche Personen* (Bildung /Auflösung)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CA),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CY),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DW),FALSE)","v":0},null,null,null,null,null,null,"Rückstellungen für Steuerteilungen natürliche Personen* (Bildung /Auflösung)"]
["Aktive Steuerausscheidungen Vermögen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CC),FALSE)","v":37534},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DA),FALSE)","v":49125},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DY),FALSE)","v":42733},null,null,null,null,null,null,"Aktive Steuerausscheidungen Vermögen*"]
["Passive Steuerausscheidungen Vermögen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CD),FALSE)","v":-54541},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DB),FALSE)","v":-55386},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DZ),FALSE)","v":-44867},null,null,null,null,null,null,"Passive Steuerausscheidungen Vermögen*"]
["Quellensteuern* (abzüglich Provision)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CE),FALSE)","v":46036},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DC),FALSE)","v":117131},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EA),FALSE)","v":194111},null,null,null,null,null,null,"Quellensteuern* (abzüglich Provision)"]
["Quellensteuern ausserhalb der Ertragsabrechnung* (BGSA, Grenzgänger)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CF),FALSE)","v":2217},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DD),FALSE)","v":2815},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EB),FALSE)","v":3945},null,null,null,null,null,null,"Quellensteuern ausserhalb der Ertragsabrechnung* (BGSA, Grenzgänger)"]
["Aktive Steuerausscheidungen Gewinnsteuern*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CH),FALSE)","v":262485},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DF),FALSE)","v":377502},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:ED),FALSE)","v":110202},null,null,null,null,null,null,"Aktive Steuerausscheidungen Gewinnsteuern*"]
["Passive Steuerausscheidungen Gewinnsteuern*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CI),FALSE)","v":-23726},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DG),FALSE)","v":-107887},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EE),FALSE)","v":-49349},null,null,null,null,null,null,"Passive Steuerausscheidungen Gewinnsteuern*"]
["Pauschale Steueranrechnungen juristische Personen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CJ),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DH),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EF),FALSE)","v":0},null,null,null,null,null,null,"Pauschale Steueranrechnungen juristische Personen*"]
["Rückstellungen für Steuerteilungen juristische Personen* (Bildung /Auflösung)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CK),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DI),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EG),FALSE)","v":0},null,null,null,null,null,null,"Rückstellungen für Steuerteilungen juristische Personen* (Bildung /Auflösung)"]
["Aktive Steuerausscheidungen Kapitalsteuern*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CM),FALSE)","v":15531},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DK),FALSE)","v":12450},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EI),FALSE)","v":13298},null,null,null,null,null,null,"Aktive Steuerausscheidungen Kapitalsteuern*"]
["Passive Steuerausscheidungen Kapitalsteuern*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CN),FALSE)","v":-4493},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DL),FALSE)","v":-4599},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EJ),FALSE)","v":-4490},null,null,null,null,null,null,"Passive Steuerausscheidungen Kapitalsteuern*"]
["Quellensteuern juristische Personen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CO),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DM),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EK),FALSE)","v":0},null,null,null,null,null,null,"Quellensteuern juristische Personen*"]
["Eingang abgeschriebene Steuern*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CQ),FALSE)","v":16474},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DO),FALSE)","v":40445},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EM),FALSE)","v":31197},null,null,null,null,null,null,"Eingang abgeschriebene Steuern*"]
[]
["Nettoertrag der ord. GdeSteuern NP",null,null,{"$f":"D12+D18+D26+D28+D29+D30+D31+D32+D33+D34+D35+D36+D37+D38+D39+D40+D41+D42+D43+D44","v":10533142},{"$f":"E12+E18+E26+E28+E29+E30+E31+E32+E33+E34+E35+E36+E37+E38+E39+E40+E41+E42+E43+E44","v":10500530},{"$f":"F12+F18+F26+F28+F29+F30+F31+F32+F33+F34+F35+F36+F37+F38+F39+F40+F41+F42+F43+F44","v":10844803},{"$f":"G12+G18+G28+G29+G30+G31+G32+G33+G34+G35+G36+G44","v":{"$error":"#DIV/0!"}},{"$f":"H12+H18+H28+H29+H30+H31+H32+H33+H34+H35+H36+H44","v":{"$error":"#DIV/0!"}},{"$f":"I12+I18+I28+I29+I30+I31+I32+I33+I34+I35+I36+I44","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Nettoertrag der ord. GdeSteuern NP"]
["Nettoertrag der ord. GdeSteuern JP",null,null,null,null,null,{"$f":"G26+G37+G38+G39+G40+G41+G42+G43","v":0},{"$f":"H26+H37+H38+H39+H40+H41+H42+H43","v":{"$error":"#DIV/0!"}},{"$f":"I26+I37+I38+I39+I40+I41+I42+I43","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Nettoertrag der ord. GdeSteuern JP"]
["Nettoertrag der ord. GdeSteuern Total",null,null,null,null,null,{"$f":"SUM(G46:G47)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(H46:H47)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(I46:I47)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Nettoertrag der ord. GdeSteuern Total"]
[]
["Steueranlagezehntel NP in CHF",null,null,{"$f":"D46/D5/10","v":658321.375},{"$f":"E46/E5/10","v":677453.54838709673},699664.70967741939,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Steueranlagezehntel NP in CHF"]
["Steueranlagezehntel JP in CHF",null,null,null,null,null,{"$f":"G47/G6/10","v":{"$error":"#DIV/0!"}},{"$f":"H47/H6/10","v":{"$error":"#DIV/0!"}},{"$f":"I47/I6/10","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Steueranlagezehntel JP in CHF"]
["Steueranlagezehntel NP und JP in CHF",null,null,null,null,null,{"$f":"G50+G51","v":{"$error":"#DIV/0!"}},{"$f":"H50+H51","v":{"$error":"#DIV/0!"}},{"$f":"I50+I51","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Steueranlagezehntel NP und JP in CHF"]
[]
[null,"*Achtung: Bei diesen Steuerarten werden die Steuerbeträge nicht automatisch der Steueranlage angepasst!"]
[]
["Anteil direkte Bundessteuer (gem. Art. 2a des Steuergesetzes) > Seite",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FV$349,COLUMNS('Vollzug 2020_21'!$D:FS),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FV$349,COLUMNS('Vollzug 2020_21'!$D:FT),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FV$349,COLUMNS('Vollzug 2020_21'!$D:FU),FALSE)","v":57475},null,null,null,null,null,null,"Anteil direkte Bundessteuer (gem. Art. 2a des Steuergesetzes) > Seite"]
[]
["Abzugsberechtigte Zentrumslasten (der Gemeinden ",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FR$349,COLUMNS('Vollzug 2020_21'!$D:FR),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FR$349,COLUMNS('Vollzug 2020_21'!$D:FR),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FR$349,COLUMNS('Vollzug 2020_21'!$D:FR),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FR$349,COLUMNS('Vollzug 2020_21'!$D:FR),FALSE)","v":0},{"$f":"IF($G$58=\"---\",\"---\",$G$58)","v":0},{"$f":"IF($G$58=\"---\",\"---\",$G$58)","v":0},0,0,0,"Abzugsberechtigte Zentrumslasten (der Gemeinden "]
["Bern, Biel, Thun, Burgdorf u. Langenthal)",null,null,null,null,null,null,{"$f":"IF(Prognose!$B$2=\"Bern\",\"°Achtung: Provisorischer Prognosewert\",IF(Prognose!$B$2=\"Biel/Bienne\",\"°Achtung: Provisorischer Prognosewert\",IF(Prognose!$B$2=\"Thun\",\"°Achtung: Provisorischer Prognosewert\",IF(Prognose!$B$2=\"Burgdorf\",\"°Achtung: Provisorischer Prognosewert\",IF(Prognose!$B$2=\"Langenthal\",\"°Achtung: Provisorischer Prognosewert\",\"\")))))","v":""},null,null,null,null,"Bern, Biel, Thun, Burgdorf u. Langenthal)"]
["Amtl.Wert aller Liegenschaften mit einfacher LiegSteuer",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BO),FALSE)","v":935625424},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BR),FALSE)","v":943449714},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BU),FALSE)","v":1039543470},null,null,null,null,null,null,"Amtl.Wert aller Liegenschaften mit einfacher LiegSteuer"]
[null,null,null,null,null,null,{"$f":"IF(G60=\"\",\"\",IF(G60<(F60/10),\"Achtung: Grosse Differenz gegenüber Vorjahreswerte - Bitte überprüfen!\",IF(G60>(F60*1.4),\"Achtung: Grosse Differenz gegenüber Vorjahreswerte - Bitte überprüfen!\",\"\")))","v":""}]
["Harmonisierter Steuerertrag pro Kopf",null,null,{"$f":"(((D46-D58)/D5*Prognose!D11)+(D60/1000*1.25)+D56)/D3","v":2594.1859567701595},{"$f":"(((E46-E58)/E5*Prognose!D11)+(E60/1000*1.25)+E56)/E3","v":2693.3948759562109},{"$f":"(((F46-F58)/F5*Prognose!D11)+(F60/1000*1.25)+F56)/F3","v":2794.3192651456397},{"$f":"(((G46-G58)/G5*Prognose!E11)+(G47/G6*Prognose!F12)+(G60/1000*1.25)+G56)/G3","v":{"$error":"#DIV/0!"}},{"$f":"(((H46-H58)/H5*Prognose!F11)+(H47/H6*Prognose!F12)+(H60/1000*1.25)+H56)/H3","v":{"$error":"#DIV/0!"}},{"$f":"(((I46-I58)/I5*Prognose!G11)+(I47/I6*Prognose!G12)+(I60/1000*1.25)+I56)/I3","v":{"$error":"#DIV/0!"}},{"$f":"(((J46-J58)/J5*Prognose!H11)+(J47/J6*Prognose!H12)+(J60/1000*1.25)+J56)/J3","v":{"$error":"#DIV/0!"}},{"$f":"(((K46-K58)/K5*Prognose!I11)+(K47/K6*Prognose!I12)+(K60/1000*1.25)+K56)/K3","v":{"$error":"#DIV/0!"}},{"$f":"(((L46-L58)/L5*Prognose!J11)+(L47/L6*Prognose!J12)+(L60/1000*1.25)+L56)/L3","v":{"$error":"#DIV/0!"}},"Harmonisierter Steuerertrag pro Kopf"]
["Harmonisierter Steuerertragsindex (HEI)",null,null,{"$f":"D62*100/D65","v":97.999337620459968},102.11337169250963,101.28639700332198,{"$error":"#DIV/0!"},{"$f":"H62*100/H65","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$f":"L62*100/L65","v":{"$error":"#DIV/0!"}},"Harmonisierter Steuerertragsindex (HEI)"]
[]
["Mittlerer harm. Steuerertrag pro Kopf ",null,null,{"$f":"'Vollzug 2020_21'!EP4","v":2647.1464193126894},{"$f":"'Vollzug 2020_21'!EQ4","v":2637.651495894911},{"$f":"'Vollzug 2020_21'!ER4","v":2758.8297617635585},2712.0936963845588,2702.4894305306948,2755.5626474133855,2770.3283164388331,2785.1986682107427,2799.5178521761241,"Mittlerer harm. Steuerertrag pro Kopf "]

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[null,{"$f":"IF($B$2=\"Mötschwil*\",\"*fusionnée avec Hindelbank à partir du 1er janvier 2021\",IF($B$2=\"Obersteckholz*\",\"*fusionnée avec Langenthal à partir du 1er janvier 2021\",IF($B$2=\"Hindelbank*\",\"*y compris Mötschwil à partir du 1er janvier 2021\",IF($B$2=\"Rümligen*\",\"*fusionnée avec Riggisberg à partir du 1er janvier 2021\",IF($B$2=\"Langenthal*\",\"*y compris Obersteckholz à partir du 1er janvier 2021\",IF($B$2=\"Riggisberg*\",\"*y compris Rümligen à partir du 1er janvier 2021\",\"\"))))))","v":""},null,null,null,null,null,null,null,null,{"$f":"Prognose!K1","v":"2021-10-11"}]
[null,{"$f":"Prognose!$B$2","v":"Aarberg"}]
[null,null,null,2020,{"$f":"D3+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[1,"Péréquation financière",null,2020,2021,2022,2023,2024,2025,2026]
[1.01,"Population résidante",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:F),FALSE)","v":4593.333333333333},{"$f":"(Impôts_MCH2!D3+Impôts_MCH2!E3+Impôts_MCH2!F3)/3","v":4614.333333333333},{"$f":"(Impôts_MCH2!E3+Impôts_MCH2!F3+Impôts_MCH2!G3)/3","v":3068.3333333333335},{"$f":"(Impôts_MCH2!F3+Impôts_MCH2!G3+Impôts_MCH2!H3)/3","v":1539},{"$f":"(Impôts_MCH2!G3+Impôts_MCH2!H3+Impôts_MCH2!I3)/3","v":0},{"$f":"(Impôts_MCH2!H3+Impôts_MCH2!I3+Impôts_MCH2!J3)/3","v":0},{"$f":"(Impôts_MCH2!I3+Impôts_MCH2!J3+Impôts_MCH2!K3)/3","v":0}]
[1.02,"Rendement fiscal ordinaire (à partir de 2022 PP)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:G),FALSE)","v":10440397},{"$f":"(Impôts_MCH2!D46+Impôts_MCH2!E46+Impôts_MCH2!F46)/3","v":10626158.333333334},{"$f":"(Impôts_MCH2!E46+Impôts_MCH2!F46+Impôts_MCH2!G46)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!F46+Impôts_MCH2!G46+Impôts_MCH2!H46)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!G46+Impôts_MCH2!H46+Impôts_MCH2!I46)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!H46+Impôts_MCH2!I46+Impôts_MCH2!J46)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!I46+Impôts_MCH2!J46+Impôts_MCH2!K46)/3","v":{"$error":"#DIV/0!"}}]
[1.03,"Rendement fiscal ordinaire PM",null,null,null,{"$f":"(Impôts_MCH2!G47)/3","v":0},{"$f":"(Impôts_MCH2!G47+Impôts_MCH2!H47)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!G47+Impôts_MCH2!H47+Impôts_MCH2!I47)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!H47+Impôts_MCH2!I47+Impôts_MCH2!J47)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!I47+Impôts_MCH2!J47+Impôts_MCH2!K47)/3","v":{"$error":"#DIV/0!"}}]
[1.04,"Charges de centre urbain",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:K),FALSE)","v":0},{"$f":"Impôts_MCH2!G58","v":0},{"$f":"Impôts_MCH2!H58","v":0},{"$f":"Impôts_MCH2!I58","v":0},{"$f":"Impôts_MCH2!J58","v":0},{"$f":"Impôts_MCH2!K58","v":0},{"$f":"Impôts_MCH2!L58","v":0}]
[1.05,"Quotité d’impôt (à partir de 2022 PP)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:H),FALSE)","v":1.5833333333333333},{"$f":"(Impôts_MCH2!D5+Impôts_MCH2!E5+Impôts_MCH2!F5)/3","v":1.5666666666666667},{"$f":"(Impôts_MCH2!E5+Impôts_MCH2!F5+Impôts_MCH2!G5)/3","v":1.0333333333333334},{"$f":"(Impôts_MCH2!F5+Impôts_MCH2!G5+Impôts_MCH2!H5)/3","v":0.51666666666666672},{"$f":"(Impôts_MCH2!G5+Impôts_MCH2!H5+Impôts_MCH2!I5)/3","v":0},{"$f":"(Impôts_MCH2!H5+Impôts_MCH2!I5+Impôts_MCH2!J5)/3","v":0},{"$f":"(Impôts_MCH2!I5+Impôts_MCH2!J5+Impôts_MCH2!K5)/3","v":0}]
[1.06,"Quotité d’impôt PM",null,null,null,{"$f":"(Impôts_MCH2!E5+Impôts_MCH2!F5+Impôts_MCH2!G6)/3","v":1.0333333333333334},{"$f":"(Impôts_MCH2!F5+Impôts_MCH2!G6+Impôts_MCH2!H6)/3","v":0.51666666666666672},{"$f":"(Impôts_MCH2!G6+Impôts_MCH2!H6+Impôts_MCH2!I6)/3","v":0},{"$f":"(Impôts_MCH2!H6+Impôts_MCH2!I6+Impôts_MCH2!J6)/3","v":0},{"$f":"(Impôts_MCH2!I6+Impôts_MCH2!J6+Impôts_MCH2!K6)/3","v":0}]
[1.07,"Facteur d'harmonisation rend. fiscal ord. (à partir de 2022 PP)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:L),FALSE)","v":1.65},1.65,1.65,1.65,1.65,1.65,1.65]
[1.08,"Facteur d'harmonisation rend. fiscal ord. PM",null,null,null,1.65,1.65,1.65,1.65,1.65]
[1.0900000000000001,"Facteur d'harmonisation taxe immobilière",null,{"$f":"IF(VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:F),FALSE)=\"-\",\"-\",1.25)","v":1.25},1.25,1.25,1.25,1.25,1.25,1.25]
[1.1000000000000001,"Rendement fiscal ordinaire harmonisé (à partir de 2022 PP)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:M),FALSE)","v":10883096.734879032},{"$f":"((((Impôts_MCH2!D46-E8)/Impôts_MCH2!D5)*1.65)+(((Impôts_MCH2!E46-E8)/Impôts_MCH2!E5)*1.65)+(((Impôts_MCH2!F46-E8)/Impôts_MCH2!F5)*1.65))/3","v":11194917.981854839},{"$f":"((((Impôts_MCH2!E46-F8)/Impôts_MCH2!E5)*1.65)+(((Impôts_MCH2!F46-F8)/Impôts_MCH2!F5)*1.65)+(((Impôts_MCH2!G46-F8)/Impôts_MCH2!G5)*1.65))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!F46-G8)/Impôts_MCH2!F5)*G11)+(((Impôts_MCH2!G46-G8)/Impôts_MCH2!G5)*G11)+(((Impôts_MCH2!H46-G8)/Impôts_MCH2!H5)*G11))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!G46-H8)/Impôts_MCH2!G5)*H11)+(((Impôts_MCH2!H46-H8)/Impôts_MCH2!H5)*H11)+(((Impôts_MCH2!I46-H8)/Impôts_MCH2!I5)*H11))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!H46-I8)/Impôts_MCH2!H5)*I11)+(((Impôts_MCH2!I46-I8)/Impôts_MCH2!I5)*I11)+(((Impôts_MCH2!J46-I8)/Impôts_MCH2!J5)*I11))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!I46-J8)/Impôts_MCH2!I5)*J11)+(((Impôts_MCH2!J46-J8)/Impôts_MCH2!J5)*J11)+(((Impôts_MCH2!K46-J8)/Impôts_MCH2!K5)*J11))/3","v":{"$error":"#DIV/0!"}}]
[1.1100000000000001,"Rendement fiscal ordinaire harmonisé PM",null,null,null,{"$f":"((((Impôts_MCH2!G47)/Impôts_MCH2!G6)*F12))/3","v":{"$error":"#DIV/0!"}},{"$f":"(((((Impôts_MCH2!G47)/Impôts_MCH2!G6)*G12)+(((Impôts_MCH2!H47)/Impôts_MCH2!H6)*G12))/3)","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!G47)/Impôts_MCH2!G6)*H12)+(((Impôts_MCH2!H47)/Impôts_MCH2!H6)*H12)+(((Impôts_MCH2!I47)/Impôts_MCH2!I6)*H12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!H47)/Impôts_MCH2!H6)*I12)+(((Impôts_MCH2!I47)/Impôts_MCH2!I6)*I12)+(((Impôts_MCH2!J47)/Impôts_MCH2!J6)*I12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!I47)/Impôts_MCH2!I6)*J12)+(((Impôts_MCH2!J47)/Impôts_MCH2!J6)*J12)+(((Impôts_MCH2!K47)/Impôts_MCH2!K6)*J12))/3","v":{"$error":"#DIV/0!"}}]
[1.1200000000000001,"Taxe immobilière, rendement harmonisé",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:N),FALSE)","v":1167084.4133333333},{"$f":"(((Impôts_MCH2!D60*1.25)+(Impôts_MCH2!E60*1.25)+(Impôts_MCH2!F60*1.25))/1000)/3","v":1216091.0866666667},{"$f":"(((Impôts_MCH2!E60*1.25)+(Impôts_MCH2!F60*1.25)+(Impôts_MCH2!G60*1.25))/1000)/3","v":826247.16},{"$f":"(((Impôts_MCH2!F60*1.25)+(Impôts_MCH2!G60*1.25)+(Impôts_MCH2!H60*1.25))/1000)/3","v":433143.11249999999},{"$f":"(((Impôts_MCH2!G60*1.25)+(Impôts_MCH2!H60*1.25)+(Impôts_MCH2!I60*1.25))/1000)/3","v":0},{"$f":"(((Impôts_MCH2!H60*1.25)+(Impôts_MCH2!I60*1.25)+(Impôts_MCH2!J60*1.25))/1000)/3","v":0},{"$f":"(((Impôts_MCH2!I60*1.25)+(Impôts_MCH2!J60*1.25)+(Impôts_MCH2!K60*1.25))/1000)/3","v":0}]
[1.1299999999999999,"Part de l'impôt fédéral direct",null,null,{"$f":"(Impôts_MCH2!D56+Impôts_MCH2!E56+Impôts_MCH2!F56)/3","v":19158.333333333332},{"$f":"(Impôts_MCH2!E56+Impôts_MCH2!F56+Impôts_MCH2!G56)/3","v":19158.333333333332},{"$f":"(Impôts_MCH2!F56+Impôts_MCH2!G56+Impôts_MCH2!H56)/3","v":19158.333333333332},{"$f":"(Impôts_MCH2!G56+Impôts_MCH2!H56+Impôts_MCH2!I56)/3","v":0},{"$f":"(Impôts_MCH2!H56+Impôts_MCH2!I56+Impôts_MCH2!J56)/3","v":0},{"$f":"(Impôts_MCH2!I56+Impôts_MCH2!J56+Impôts_MCH2!K56)/3","v":0}]
[1.1399999999999999,"Rendement fiscal harmonisé total incl. part de l'impôt fédéral direct",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:O),FALSE)","v":12050181.148212366},{"$f":"E14+E16+E17","v":12430167.401854839},{"$f":"F14+F15+F16+F17","v":{"$error":"#DIV/0!"}},{"$f":"G14+G15+G16+G17","v":{"$error":"#DIV/0!"}},{"$f":"H14+H15+H16+H17","v":{"$error":"#DIV/0!"}},{"$f":"I14+I15+I16+I17","v":{"$error":"#DIV/0!"}},{"$f":"J14+J15+J16+J17","v":{"$error":"#DIV/0!"}}]
[1.1499999999999999,"Rendement fiscal harmonisé par habitant",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:P),FALSE)","v":2623.4066360404281},{"$f":"E18/E5","v":2693.8165286111766},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[1.1599999999999999,"Rendement fiscal harmonisé moyen par habitant",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:Q),FALSE)","v":2622.6298160913207},{"$f":"Prognose!E20","v":2681.4037114060652},{"$f":"Prognose!F20","v":2703},{"$f":"Prognose!G20","v":2724},{"$f":"Prognose!H20","v":2723},{"$f":"Prognose!I20","v":2743},{"$f":"Prognose!J20","v":2770}]
[1.17,"Indice de rendement fiscal harmonisé (IRH)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:R),FALSE)","v":100.02961988551876},{"$f":"E19/E20*100","v":100.46292235489607},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[1.18,"Réduction des disparités",0.37,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:V),FALSE)","v":-1320.231397505645},{"$f":"(100-E21)*$C$22*E20*E5/100","v":-21192.444190344126},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"9300.3622.7 / 4622.7"]
[1.19,"IRH après réduction des disparités",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:X),FALSE)","v":100.01866052787683},{"$f":"(E18+E22)/E5*100/E20","v":100.29164108358454},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,null,{"$f":"Prognose!M23","v":"Bilanz-"},{"$f":"Prognose!N23","v":"Indexiert"},{"$f":"Prognose!O23","v":"Brutto-"},{"$f":"Prognose!P23","v":"Indexiert"},{"$f":"Prognose!Q23","v":"Nettozins"},{"$f":"Prognose!R23","v":"Indexiert"},{"$f":"Prognose!S23","v":"Zinsbelas"},{"$f":"Prognose!T23","v":"Indexiert"},{"$f":"Prognose!U23","v":"Durchschn\n"}]
[1.2,"Dotation minimale avant réduction IRH",0.86,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,COLUMNS('Vollzug 2020_21'!$D:Y),FALSE)","v":0},{"$f":"ROUND(IF(((E20*$C$24)-(E19+((E22)/E5)))*E5*-1<0,(((E20*$C$24)-(E19+((E22)/E5)))*E5),0),0)","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,null,{"$f":"Prognose!M24","v":"(18/19/20)"},null,{"$f":"Prognose!O24","v":"(18/19/20)"},null,{"$f":"Prognose!Q24","v":"(18/19/20)"},null,{"$f":"Prognose!S24","v":"(18/19/20)"}]
[1.21,"Bilan par habitant",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BF),FALSE)","v":2687.2209129713679},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$GA$349,COLUMNS('Vollzug 2020_21'!$D:FA),FALSE)","v":2965.3894247881331},null,null,null,null,null,null,{"$f":"Prognose!L25","v":"Mittelwert"},{"$f":"Prognose!M25","v":3637.3263244213604},{"$f":"Prognose!N25","v":-3.5238937300786678E-16},{"$f":"Prognose!O25","v":52.138448121791022},{"$f":"Prognose!P25","v":2.9736947090254931E-16},{"$f":"Prognose!Q25","v":-4.1166898963106506},{"$f":"Prognose!R25","v":4.4406362395808657E-16},{"$f":"Prognose!S25","v":1.673542096398007E-2},{"$f":"Prognose!T25","v":3.7989932406052554E-17},{"$f":"Prognose!U25","v":2.7902950353411013E-16}]
[1.22,"Indexé/Standardisé",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BG),FALSE)","v":-0.22216042279806045},{"$f":"IF(E25=\"---\",\"---\",(E25-$M$25)/$M$28)","v":-0.19223042702785897},{"$f":"IF(F25=\"\",\"---\",(F25-$M$25)/$M$28)","v":"---"},{"$f":"IF(G25=\"\",\"---\",(G25-$M$25)/$M$28)","v":"---"},{"$f":"IF(H25=\"\",\"---\",(H25-$M$25)/$M$28)","v":"---"},{"$f":"IF(I25=\"\",\"---\",(I25-$M$25)/$M$28)","v":"---"},{"$f":"IF(J25=\"\",\"---\",(J25-$M$25)/$M$28)","v":"---"},null,{"$f":"Prognose!L26","v":"Min."},{"$f":"Prognose!M26","v":337.86482346504761},{"$f":"Prognose!N26","v":-0.94392329642414019},{"$f":"Prognose!O26","v":3.2242385267801139},{"$f":"Prognose!P26","v":-1.1697977030435391},{"$f":"Prognose!Q26","v":-85.979544951740266},{"$f":"Prognose!R26","v":-7.9480321059054271},{"$f":"Prognose!S26","v":-1.2477266132283769},{"$f":"Prognose!T26","v":-2.9021790006129611},{"$f":"Prognose!U26","v":-3.9360463715672203}]
[1.23,"Dette brutte par rapport aux revenus",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AZ),FALSE)","v":6.5621577612629451},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$GA$349,COLUMNS('Vollzug 2020_21'!$D:EU),FALSE)","v":6.3943378328161247},null,null,null,null,null,null,{"$f":"Prognose!L27","v":"Max."},{"$f":"Prognose!M27","v":31008.828045928658},{"$f":"Prognose!N27","v":7.8305499626395827},{"$f":"Prognose!O27","v":255.32243326537537},{"$f":"Prognose!P27","v":4.8592047399747944},{"$f":"Prognose!Q27","v":103.66226073856626},{"$f":"Prognose!R27","v":10.46421553959693},{"$f":"Prognose!S27","v":2.4934264437072318},{"$f":"Prognose!T27","v":5.6844733039399848},{"$f":"Prognose!U27","v":2.404145729475466}]
[1.24,"Indexé/Standardisé",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BA),FALSE)","v":-1.1062581289252502},{"$f":"IF(E27=\"---\",\"---\",(E27-$O$25)/$O$28)","v":-1.093983846143374},{"$f":"IF(F27=\"\",\"---\",(F27-$O$25)/$O$28)","v":"---"},{"$f":"IF(G27=\"\",\"---\",(G27-$O$25)/$O$28)","v":"---"},{"$f":"IF(H27=\"\",\"---\",(H27-$O$25)/$O$28)","v":"---"},{"$f":"IF(I27=\"\",\"---\",(I27-$O$25)/$O$28)","v":"---"},{"$f":"IF(J27=\"\",\"---\",(J27-$O$25)/$O$28)","v":"---"},null,{"$f":"Prognose!L28","v":"Standabw"},{"$f":"Prognose!M28","v":3495.4762886514677},{"$f":"Prognose!N28","v":1.0000000000000009},{"$f":"Prognose!O28","v":41.814246572503613},{"$f":"Prognose!P28","v":0.99999999999999845},{"$f":"Prognose!Q28","v":10.299764012604468},{"$f":"Prognose!R28","v":1.0000000000000002},{"$f":"Prognose!S28","v":0.43569401953680098},{"$f":"Prognose!T28","v":1.0000000000000004},{"$f":"Prognose!U28","v":0.63040559871674628}]
[1.25,"Charges nettes des intérêts ",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BB),FALSE)","v":-1.7448176136708093},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$GA$349,COLUMNS('Vollzug 2020_21'!$D:EW),FALSE)","v":-2.5911041187164803}]
[1.26,"Indexé/Standardisé",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BC),FALSE)","v":0.17542995849793441},{"$f":"IF(E29=\"---\",\"---\",(E29-$Q$25)/$Q$28)","v":0.14811851764052217},{"$f":"IF(F29=\"\",\"---\",(F29-$Q$25)/$Q$28)","v":"---"},{"$f":"IF(G29=\"\",\"---\",(G29-$Q$25)/$Q$28)","v":"---"},{"$f":"IF(H29=\"\",\"---\",(H29-$Q$25)/$Q$28)","v":"---"},{"$f":"IF(I29=\"\",\"---\",(I29-$Q$25)/$Q$28)","v":"---"},{"$f":"IF(J29=\"\",\"---\",(J29-$Q$25)/$Q$28)","v":"---"},null,null,{"$f":"Prognose!M30","v":"Kriterium"},{"$f":"Prognose!N30","v":"%"}]
[1.27,"Quotité de la charge des intérêts",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BD),FALSE)","v":-0.2953958214314748},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$GA$349,COLUMNS('Vollzug 2020_21'!$D:EY),FALSE)","v":-0.26872486729860873},null,null,null,null,null,null,null,{"$f":"Prognose!M31","v":-1.6},{"$f":"Prognose!N31","v":0}]
[1.28,"Indexé/Standardisé",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BE),FALSE)","v":-0.6934997744897835},{"$f":"IF(E31=\"---\",\"---\",(E31-$S$25)/$S$28)","v":-0.65518523427535214},{"$f":"IF(F31=\"\",\"---\",(F31-$S$25)/$S$28)","v":"---"},{"$f":"IF(G31=\"\",\"---\",(G31-$S$25)/$S$28)","v":"---"},{"$f":"IF(H31=\"\",\"---\",(H31-$S$25)/$S$28)","v":"---"},{"$f":"IF(I31=\"\",\"---\",(I31-$S$25)/$S$28)","v":"---"},{"$f":"IF(J31=\"\",\"---\",(J31-$S$25)/$S$28)","v":"---"},null,null,{"$f":"Prognose!M32","v":-3},{"$f":"Prognose!N32","v":100}]
[1.29,"Moyenne des 4 indicateurs",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BH),FALSE)","v":-0.35054188052975971},{"$f":"IF(E25=\"---\",\"---\",(E28+E30+E32-E26)/4)","v":-0.35220503393758623},{"$f":"IF(F25=\"\",\"---\",(F28+F30+F32-F26)/4)","v":"---"},{"$f":"IF(G25=\"\",\"---\",(G28+G30+G32-G26)/4)","v":"---"},{"$f":"IF(H25=\"\",\"---\",(H28+H30+H32-H26)/4)","v":"---"},{"$f":"IF(I25=\"\",\"---\",(I28+I30+I32-I26)/4)","v":"---"},{"$f":"IF(J25=\"\",\"---\",(J28+J30+J32-J26)/4)","v":"---"},null,null,{"$f":"Prognose!M33","v":-1.4},{"$f":"Prognose!N33","v":"Delta Min ->Max"}]
[1.3,"Réduction de la sélection d'indicateurs en %",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BI),FALSE)","v":0},{"$f":"IF(E33>$M$31,\"---\",IF(E33<$M$32,100,(E33-$M$31)*$M$34))","v":"---"},"---","---","---","---","---",null,null,{"$f":"Prognose!M34","v":-71.428571428571431},{"$f":"Prognose!N34","v":"Faktor Kürzungsberechnung"}]
[1.31,"Réduction en CHF",null,{"$f":"D36-D24","v":0},0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[1.32,"Dotation minimale après réduction",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AD),FALSE)","v":0},{"$f":"IF(E34=\"---\",E24,IF(E24>0,IF(E34>0,E24-(E24*E34/100),E24),E24))","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"9300.4621.5"]
[1.33,"Total (+ en faveur / - en défaveur)",null,{"$f":"D22+D36","v":-1320.231397505645},-21192.444190344126,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"*Attention: prévision provisoire                                                                                                                        Modification par rapport à la version 2 du plan  "]
[null,"Remarque: les éventuelles paiements compensatoires pour pertes subies en cas de fusion de communes conformément à l’article 34, alinéa 1 de la loi sur la péréquation financière et la compensation des charges (LPFC) ne sont pas prises en compte. Vous trouverez des indications plus détaillées dans les explications concernant l’outil « Auxiliaire de planification financière »."]
[2,"Indemnisation forfaitaire des charges de centre urbain",null,2020,{"$f":"D40+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[2.0099999999999998,"Indemnité forfaitaire Berne / Bienne / Thoune",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:AJ),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FV$349,COLUMNS('Vollzug 2020_21'!$D:FV),FALSE)","v":0},{"$f":"IF($E$41=0,\"---\",\"\")","v":"---"},{"$f":"IF($E$41=0,\"---\",\"\")","v":"---"},"---","---","---"]
[2.02,"Total",null,{"$f":"SUM(D41:D41)","v":0},0,0,0,0,0,0,"9300.4621.6",null,{"$f":"Prognose!M42","v":"Linear"}]
[null,"*Attention: prévision provisoire",null,null,null,null,null,null,null,null,null,{"$f":"Prognose!L43","v":"Index HEI"},{"$f":"Prognose!M43","v":"%"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"Prognose!L44","v":140},{"$f":"Prognose!M44","v":0}]
[3,"Prestation complémentaire géo-topographique",null,2020,{"$f":"D45+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2",{"$f":"Prognose!L45","v":145},{"$f":"Prognose!M45","v":25}]
[3.01,"PC superficie p.hab./ha",{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FH),FALSE)","v":0.17185581160153146},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AL),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FI),FALSE)","v":0},null,null,null,null,null,null,{"$f":"Prognose!L46","v":150},{"$f":"Prognose!M46","v":50}]
[null,{"$f":"'Vollzug 2020_21'!FH347","v":0.5928210582291944}]
[3.02,"PC route p.hab./m'",{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FJ),FALSE)","v":7.7963591706999935},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AN),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FK),FALSE)","v":0},null,null,null,null,null,null,{"$f":"Prognose!L48","v":155},{"$f":"Prognose!M48","v":75}]
[null,{"$f":"'Vollzug 2020_21'!FJ347","v":12.284800000000001}]
[3.03,"Prestation complémentaire totale",null,{"$f":"D46+D48","v":0},{"$f":"IF((E46=\"---\"),\"---\",(E46+E48))","v":0},{"$f":"IF(F46=\"---\",\"---\",F46+F48)","v":0},{"$f":"IF(G46=\"---\",\"---\",G46+G48)","v":0},{"$f":"H46+H48","v":0},0,0,null,{"$f":"Prognose!L50","v":160},{"$f":"Prognose!M50","v":100}]
[3.04,"Prestation complémentaire totale, max. CHF 1'200.-- p. hab.",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AO),FALSE)","v":0},{"$f":"IF(E50=\"---\",\"---\",IF(E50/E5>1200,1200*E5,E50))","v":0},{"$f":"IF(F50=\"---\",\"---\",IF(F50/F5>1200,1200*F5,F50))","v":0},{"$f":"IF(G50=\"---\",\"---\",IF(G50/G5>1200,1200*G5,G50))","v":0},{"$f":"IF(H50/H5>1200,1200*H5,H50)","v":{"$error":"#DIV/0!"}},{"$f":"IF(I50/I5>1200,1200*I5,I50)","v":{"$error":"#DIV/0!"}},{"$f":"IF(J50/J5>1200,1200*J5,J50)","v":{"$error":"#DIV/0!"}},null,{"$f":"Prognose!L51","v":0},{"$f":"Prognose!M51","v":0}]
[3.05,"Indice de rendement fiscal harmonisé (IRH)",null,{"$f":"D21","v":100.02961988551876},100.46292235489607,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$f":"Prognose!L52","v":20},{"$f":"Prognose!M52","v":"Delta Min ->Max"}]
[3.06,"Réduction de l'IRH en % (dès IRH 140 - IRH 160 linéaire) ",null,{"$f":"IF(D51=0,\"---\",VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AQ),FALSE))","v":"---"},{"$f":"IF(E51=0,0,IF(E52<$L$44,0,IF(E52>$L$50,$M$50,(E52-$L$44)*$L$53)))","v":0},0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$f":"Prognose!L53","v":5},{"$f":"Prognose!M53","v":"Faktor Kürzungsberechnung"}]
[3.07,"Total",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$AY$349,42,FALSE)","v":0},{"$f":"IF(E51=\"---\",\"---\",IF(E51=\"\",E50-(E50*E53/100),E51-(E51*E53/100)))","v":0},{"$f":"IF(F51=\"\",F50-(F50*F53/100),F51-(F51*F53/100))","v":0},{"$f":"IF(G51=\"\",G50-(G50*G53/100),G51-(G51*G53/100))","v":0},{"$f":"IF(H51=\"\",H50-(H50*H53/100),H51-(H51*H53/100))","v":{"$error":"#DIV/0!"}},{"$f":"IF(I51=\"\",I50-(I50*I53/100),I51-(I51*I53/100))","v":{"$error":"#DIV/0!"}},{"$f":"IF(J51=\"\",J50-(J50*J53/100),J51-(J51*J53/100))","v":{"$error":"#DIV/0!"}},"9300.4621.6"]
[null,"*Attention: prévision provisoire"]
[]
[4,"Prestation complémentaire socio-démographique",null,2020,{"$f":"D57+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[4.01,"Indice (par habitant)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AU),FALSE)","v":481.58},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FM),FALSE)","v":573.62}]
[4.0199999999999996,"Indice (absolu)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AV),FALSE)","v":2212057.4666666663},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FN),FALSE)","v":2646873.8866666667}]
[4.03,"Pourcentage",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AW),FALSE)*100","v":0.2934177476774445},{"$f":"IF(E58=\"---\",\"---\",VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FO),FALSE)*100)","v":0.31282070579989862}]
[4.04,"Total",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:AX),FALSE)","v":41151.83911176159},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FP),FALSE)","v":49269.261163484036},null,null,null,null,null,"9300.4621.6"]
[null,"*Attention: prévision provisoire"]
[]
[]
[5,"Systèmes de compensation des charges",null,2020,{"$f":"D65+1","v":2021},2022,2023,2024,2025,2026]
[null,"Bases"]
[5.01,"Population résidante selon le domicile civil",null,{"$f":"Impôts_MCH2!E3","v":4588},{"$f":"Impôts_MCH2!F3","v":4617},{"$f":"Impôts_MCH2!G3","v":0},{"$f":"Impôts_MCH2!H3","v":0},{"$f":"Impôts_MCH2!I3","v":0},{"$f":"Impôts_MCH2!J3","v":0},{"$f":"Impôts_MCH2!K3","v":0}]
[5.0199999999999996,"Points TP",null,{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BK),FALSE)","v":506.2},{"$f":"VLOOKUP($B$2,'Vollzug 2020_21'!$D$4:$FP$349,COLUMNS('Vollzug 2020_21'!$D:FF),FALSE)","v":507.5}]
[null,"*Attention: prévision provisoire"]
[]
[6,"Compensation des charges Traitements pers. enseignant",null,2020,{"$f":"D71+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[null,"Ecole enfantine"]
[6.01,"Année scolaire (exercice budgétaire -1 / exercice budgétaire)"]
[6.02,"Année scolaire (exercice budgétaire / exercice budgétaire +1)"]
[]
[6.03,"Année scolaire (exercice budgétaire -1 / exercice budgétaire); transposé sur",null,"7 mois",null,{"$f":"F73/12*7","v":0},{"$f":"G73/12*7","v":0},{"$f":"H73/12*7","v":0},{"$f":"I73/12*7","v":0},{"$f":"J73/12*7","v":0}]
[6.04,"Année scolaire (exercice budgétaire / exercice budgétaire +1); transposé sur",null,"5 mois",null,{"$f":"F74/12*5","v":0},{"$f":"G74/12*5","v":0},{"$f":"H74/12*5","v":0},{"$f":"I74/12*5","v":0},{"$f":"J74/12*5","v":0}]
[6.05,"Total budget (net)",null,"12 Mois",null,{"$f":"F76+F77","v":0},{"$f":"G76+G77","v":0},{"$f":"H76+H77","v":0},{"$f":"I76+I77","v":0},{"$f":"J76+J77","v":0},"voir report de l'outil prévisionnel"]
[]
[7,"Compensation des charges Traitements du pers. enseignant",null,2020,{"$f":"D80+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[null,"Basisstufe"]
[7.01,"Année scolaire (exercice budgétaire -1 / exercice budgétaire)"]
[7.02,"Année scolaire (exercice budgétaire / exercice budgétaire +1)"]
[]
[7.03,"Année scolaire (exercice budgétaire -1 / exercice budgétaire); transposé sur",null,"7 mois",null,{"$f":"F82/12*7","v":0},{"$f":"G82/12*7","v":0},{"$f":"H82/12*7","v":0},{"$f":"I82/12*7","v":0},{"$f":"J82/12*7","v":0}]
[7.04,"Année scolaire (exercice budgétaire / exercice budgétaire +1); transposé sur",null,"5 mois",null,{"$f":"F83/12*5","v":0},{"$f":"G83/12*5","v":0},{"$f":"H83/12*5","v":0},{"$f":"I83/12*5","v":0},{"$f":"J83/12*5","v":0}]
[7.05,"Total budget (net)",null,"12 Mois",null,{"$f":"F85+F86","v":0},{"$f":"G85+G86","v":0},{"$f":"H85+H86","v":0},{"$f":"I85+I86","v":0},{"$f":"J85+J86","v":0},"voir report de l'outil prévisionnel"]
[]
[8,"Compensation des charges Traitements du pers. enseignant",null,2019,{"$f":"D89+1","v":2020},2021,2022,2023,2024,2025,"Compte MCH2"]
[null,"Ecole primaire"]
[8.01,"Année scolaire (exercice budgétaire -1 / exercice budgétaire)"]
[8.02,"Année scolaire (exercice budgétaire / exercice budgétaire +1)"]
[]
[8.0299999999999994,"Année scolaire (exercice budgétaire -1 / exercice budgétaire); transposé sur",null,"7 mois",null,{"$f":"F91/12*7","v":0},{"$f":"G91/12*7","v":0},{"$f":"H91/12*7","v":0},{"$f":"I91/12*7","v":0},{"$f":"J91/12*7","v":0}]
[8.0399999999999991,"Année scolaire (exercice budgétaire / exercice budgétaire +1); transposé sur",null,"5 mois",null,{"$f":"F92/12*5","v":0},{"$f":"G92/12*5","v":0},{"$f":"H92/12*5","v":0},{"$f":"I92/12*5","v":0},{"$f":"J92/12*5","v":0}]
[8.0500000000000007,"Total budget (net)",null,"12 Mois",null,{"$f":"F94+F95","v":0},{"$f":"G94+G95","v":0},{"$f":"H94+H95","v":0},{"$f":"I94+I95","v":0},{"$f":"J94+J95","v":0},"voir report de l'outil prévisionnel"]
[]
[9,"Compensation des charges Traitements du pers. enseignant",null,2020,{"$f":"D98+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[null,"Degré secondaire I"]
[9.01,"Année scolaire (exercice budgétaire -1 / exercice budgétaire)"]
[9.02,"Année scolaire (exercice budgétaire / exercice budgétaire +1)"]
[]
[9.0299999999999994,"Année scolaire (exercice budgétaire -1 / exercice budgétaire); transposé sur",null,"7 mois",null,{"$f":"F100/12*7","v":0},{"$f":"G100/12*7","v":0},{"$f":"H100/12*7","v":0},{"$f":"I100/12*7","v":0},{"$f":"J100/12*7","v":0}]
[9.0399999999999991,"Année scolaire (exercice budgétaire / exercice budgétaire +1); transposé sur",null,"5 mois",null,{"$f":"F101/12*5","v":0},{"$f":"G101/12*5","v":0},{"$f":"H101/12*5","v":0},{"$f":"I101/12*5","v":0},{"$f":"J101/12*5","v":0}]
[9.0500000000000007,"Total budget (net)",null,"12 Mois",null,{"$f":"F103+F104","v":0},{"$f":"G103+G104","v":0},{"$f":"H103+H104","v":0},{"$f":"I103+I104","v":0},{"$f":"J103+J104","v":0},"voir report de l'outil prévisionnel"]
[]
[10,"Compensation des charges Aide sociale",null,2020,{"$f":"D107+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[10.01,"Francs par habitant",null,null,null,{"$f":"Prognose!F108","v":532},{"$f":"Prognose!G108","v":608},{"$f":"Prognose!H108","v":592},{"$f":"Prognose!I108","v":579},{"$f":"Prognose!J108","v":570}]
[10.02,"Total",null,null,null,{"$f":"F108*F67","v":0},{"$f":"G108*G67","v":0},{"$f":"H108*H67","v":0},{"$f":"I108*I67","v":0},{"$f":"J108*J67","v":0},5799.3611000000001]
[]
[10.029999999999999,"Franchise\nStructures d'accueil extrafamilial et centres communautaires"]
[10.039999999999999,"Total",null,null,null,{"$f":"SUM(F111)","v":0},{"$f":"SUM(G111)","v":0},{"$f":"SUM(H111)","v":0},{"$f":"SUM(I111)","v":0},{"$f":"SUM(J111)","v":0}]
[null,"                                                                                                                Modification par rapport à la version 3 du plan                               Modification par rapport à la version 2 du plan                                                                                                                                                                             "]
[]
[11,"Compensation des charges PC",null,2020,{"$f":"D115+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[11.01,"Francs par habitant",null,null,null,{"$f":"Prognose!F116","v":241},{"$f":"Prognose!G116","v":246},{"$f":"Prognose!H116","v":252},{"$f":"Prognose!I116","v":253},{"$f":"Prognose!J116","v":258}]
[11.02,"Total",null,null,null,{"$f":"F116*F67","v":0},{"$f":"G116*G67","v":0},{"$f":"H116*H67","v":0},{"$f":"I116*I67","v":0},{"$f":"J116*J67","v":0},5320.3630999999996]
[null,"                                                                                                                                                                                                      Modification par rapport à la version 2 du plan                                                                                                                                                                             "]
[]
[12,"Compensation des charges allocations familiales",null,2020,{"$f":"D120+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[12.01,"Francs par habitant",null,null,null,{"$f":"Prognose!F121","v":6},{"$f":"Prognose!G121","v":6},{"$f":"Prognose!H121","v":6},{"$f":"Prognose!I121","v":6},{"$f":"Prognose!J121","v":6}]
[12.02,"Total",null,null,null,{"$f":"F121*F67","v":0},{"$f":"G121*G67","v":0},{"$f":"H121*H67","v":0},{"$f":"I121*I67","v":0},{"$f":"J121*J67","v":0},5410.3630999999996]
[]
[]
[13,"Compensation des charges transports publics",null,2020,{"$f":"D125+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[13.01,"Francs par point TP",null,null,null,{"$f":"Prognose!F126","v":409},{"$f":"Prognose!G126","v":394},{"$f":"Prognose!H126","v":399},{"$f":"Prognose!I126","v":411},{"$f":"Prognose!J126","v":412}]
[13.02,"Part des points TP",0.66669999999999996,null,null,{"$f":"F126*F68","v":0},{"$f":"G126*G68","v":0},{"$f":"H126*H68","v":0},{"$f":"I126*I68","v":0},{"$f":"J126*J68","v":0}]
[13.03,"Francs par habitant",null,null,null,{"$f":"Prognose!F128","v":51},{"$f":"Prognose!G128","v":49},{"$f":"Prognose!H128","v":50},{"$f":"Prognose!I128","v":52},{"$f":"Prognose!J128","v":52}]
[13.04,"Part des habitants",0.33329999999999999,null,null,{"$f":"F128*F67","v":0},{"$f":"G128*G67","v":0},{"$f":"H128*H67","v":0},{"$f":"I128*I67","v":0},{"$f":"J128*J67","v":0}]
[13.05,"Total",null,null,null,{"$f":"F127+F129","v":0},{"$f":"G127+G129","v":0},{"$f":"H127+H129","v":0},{"$f":"I127+I129","v":0},{"$f":"J127+J129","v":0},6291.3630999999996]
[null,"                                                                                  "]
[]
[14,"Compensation des charges \" Nouvelle répartition des tâches \"",null,2020,{"$f":"D133+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[14.01,"Francs par habitant",null,null,null,{"$f":"Prognose!F134","v":185},{"$f":"Prognose!G134","v":184},{"$f":"Prognose!H134","v":183},{"$f":"Prognose!I134","v":183},{"$f":"Prognose!J134","v":182}]
[14.02,"Total",null,null,null,{"$f":"F134*F67","v":0},{"$f":"G134*G67","v":0},{"$f":"H134*H67","v":0},{"$f":"I134*I67","v":0},{"$f":"J134*J67","v":0},"9300.3621.6"]
[]
[]
[15,"Instauration de forfaits pour les frais d'intervention",null,2020,{"$f":"D138+1","v":2021},2022,2023,2024,2025,2026,"Compte MCH2"]
[null,"pour les communes comptant ","par habitant :"]
[15.01,"jusqu’à 1'000 habitants :",0.6,null,null,{"$f":"IF(F$67<1001,$C$140*F$67,0)","v":0},{"$f":"IF(G$67<1001,$C$140*G$67,0)","v":0},{"$f":"IF(H$67<1001,$C$140*H$67,0)","v":0},0,0]
[15.02,"entre 1'001 et 2'000 habitants :",1,null,null,{"$f":"IF(F$67>2000,0,IF(F$67<1001,0,$C$141*F$67))","v":0},{"$f":"IF(G$67>2000,0,IF(G$67<1001,0,$C$141*G$67))","v":0},{"$f":"IF(H$67>2000,0,IF(H$67<1001,0,$C$141*H$67))","v":0},0,0]
[15.03,"entre 2'001 et 4'000 habitants :",2.2999999999999998,null,null,{"$f":"IF(F$67>4000,0,IF(F$67<2001,0,$C$142*F$67))","v":0},{"$f":"IF(G$67>4000,0,IF(G$67<2001,0,$C$142*G$67))","v":0},0,0,0]
[15.04,"entre 4'001 et 10'000 habitants :",4,null,null,{"$f":"IF(F$67>10000,0,IF(F$67<4001,0,$C$143*F$67))","v":0},{"$f":"IF(G$67>10000,0,IF(G$67<4001,0,$C$143*G$67))","v":0},0,0,0]
[15.05,"plus de 10'000 habitants ",5,null,null,{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(F$67>10000,F$67*$C$144,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(G$67>10000,G$67*$C$144,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(H$67>10000,H$67*$C$144,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(I$67>10000,I$67*$C$144,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(J$67>10000,J$67*$C$144,0))))","v":0}]
[15.06,"pour la Ville de Thoune :",7.8,null,null,{"$f":"IF($B$2=\"Thun\",$C$145*F$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$145*G$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$145*H$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$145*I$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$145*J$67,0)","v":0}]
[15.07,"pour la Ville de Bienne :",17,null,null,{"$f":"IF($B$2=\"Biel/Bienne\",$C$146*F$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$146*G$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$146*H$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$146*I$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$146*J$67,0)","v":0}]
[15.08,"pour la Ville de Berne :",17.3,null,null,{"$f":"IF($B$2=\"Bern\",$C$147*F$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$147*G$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$147*H$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$147*I$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$147*J$67,0)","v":0}]
[15.09,"Total",null,null,null,{"$f":"SUM(F140:F147)","v":0},{"$f":"SUM(G140:G147)","v":0},0,0,0,"1110.3631.xx "]
[15.1,"Pour les communes ayant conclu un contrat sur les ressources, le montant des interventions forfaitaires facturé est déduit de la facture contractuelle."]

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[]
["Impôts MCH2",null,null,2018,{"$f":"D2+1","v":2019},{"$f":"E2+1","v":2020},2021,2022,2023,2024,2025,{"$f":"K2+1","v":2026},"Impôts MCH2"]
["Population résidante",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BM),FALSE)","v":4638},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BP),FALSE)","v":4588},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BS),FALSE)","v":4617},null,null,null,null,null,null,"Population résidante"]
["Contribuables",null,null,null,null,null,null,null,null,null,null,null,"Contribuables"]
["Quotité d'impôt; à partir de 2021 quotité d'impôt des personnes physiques (PP)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BN),FALSE)","v":1.6},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BQ),FALSE)","v":1.55},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BT),FALSE)","v":1.55},null,null,null,null,null,null,"Quotité d'impôt; à partir de 2021 quotité d'impôt des personnes physiques (PP)"]
["Quotité d'impôt des personnes morales (PM)",null,null,null,null,null,null,null,null,null,null,null,"Quotité d'impôt des personnes morales (PM)"]
[]
["Impôt sur le revenu",null,null,null,null,null,null,null,null,null,null,null,"Impôt sur le revenu"]
["Taux de croissance annuel",null,null,null,null,null,null,null,null,null,null,null,"Taux de croissance annuel"]
["Révision de la loi sur les impôts",null,null,null,null,null,null,null,null,null,null,null,"Révision de la loi sur les impôts"]
["Impôt par contribuable",null,null,{"$f":"D12/D5/D4","v":{"$error":"#DIV/0!"}},{"$f":"E12/E5/E4","v":{"$error":"#DIV/0!"}},{"$f":"F12/F5/F4","v":{"$error":"#DIV/0!"}},{"$f":"F11+F11*G9/100","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Impôt par contribuable"]
["Total",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BW),FALSE)","v":9055799},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CU),FALSE)","v":8368998},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DS),FALSE)","v":8559817},{"$f":"G11*G4*G5","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Total"]
[]
["Impôt sur la fortune",null,null,null,null,null,null,null,null,null,null,null,"Impôt sur la fortune"]
["Taux de croissance annuel",null,null,null,null,null,null,null,null,null,null,null,"Taux de croissance annuel"]
["Révision de la loi sur les impôts",null,null,null,null,null,null,null,null,null,null,null,"Révision de la loi sur les impôts"]
["Impôt par contribuable",null,null,{"$f":"D18/D5/D4","v":{"$error":"#DIV/0!"}},{"$f":"E18/E5/E4","v":{"$error":"#DIV/0!"}},{"$f":"F18/F5/F4","v":{"$error":"#DIV/0!"}},{"$f":"F17+F17*G15/100","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Impôt par contribuable"]
["Total",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CB),FALSE)","v":705295},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CZ),FALSE)","v":612743},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DX),FALSE)","v":679404},{"$f":"G17*G5*G4","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Total"]
[]
["Impôts des personnes morales (°Possibilité d'enregistrement : individuellement ou au moyen d'un taux de croissance par an)",null,null,null,null,null,null,null,null,null,null,null,"Impôts des personnes morales (°Possibilité d'enregistrement : individuellement ou au moyen d'un taux de croissance par an)"]
["°Impôts sur le bénéfice des personnes morales",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CG),FALSE)","v":431401},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DE),FALSE)","v":1024446},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EC),FALSE)","v":1172049},null,null,null,null,null,null,"°Impôts sur le bénéfice des personnes morales"]
["°Impôts sur le capital des personnes morales",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CL),FALSE)","v":61160},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DJ),FALSE)","v":52531},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EH),FALSE)","v":23508},null,null,null,null,null,null,"°Impôts sur le capital des personnes morales"]
["°Impôts des sociétes holding",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CP),FALSE)","v":1991},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DN),FALSE)","v":2253},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EL),FALSE)","v":99},null,null,null,null,null,null,"°Impôts des sociétes holding"]
["°Taux de croissance annuel",null,null,null,null,null,null,null,null,null,null,null,"°Taux de croissance annuel"]
[]
["Total",null,null,{"$f":"D21+D22+D23","v":494552},{"$f":"E21+E22+E23","v":1079230},{"$f":"F21+F22+F23","v":1195656},{"$f":"IF(G21+G22+G23<>0,G21+G22+G23,(F26*G6/F5)*G24/100+(F26*G6/F5))","v":0},{"$f":"IF(H21+H22+H23<>0,H21+H22+H23,(G26*H6/G6)*H24/100+(G26*H6/G6))","v":{"$error":"#DIV/0!"}},{"$f":"IF(I21+I22+I23<>0,I21+I22+I23,(H26*I6/H6)*I24/100+(H26*I6/H6))","v":{"$error":"#DIV/0!"}},{"$f":"IF(J21+J22+J23<>0,J21+J22+J23,(I26*J6/I6)*J24/100+(I26*J6/I6))","v":{"$error":"#DIV/0!"}},{"$f":"IF(K21+K22+K23<>0,K21+K22+K23,(J26*K6/J6)*K24/100+(J26*K6/J6))","v":{"$error":"#DIV/0!"}},{"$f":"IF(L21+L22+L23<>0,L21+L22+L23,(K26*L6/K6)*L24/100+(K26*L6/K6))","v":{"$error":"#DIV/0!"}},"Total"]
[]
["Pertes sur créances, impôts communaux généraux* [-]",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BV),FALSE)","v":-113165},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CT),FALSE)","v":-117083},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DR),FALSE)","v":-95961},null,null,null,null,null,null,"Pertes sur créances, impôts communaux généraux* [-]"]
["Répartitions fiscales, impôt sur le revenu de personnes physiques non domiciliées dans la commune*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BX),FALSE)","v":323265},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CV),FALSE)","v":385672},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DT),FALSE)","v":396043},null,null,null,null,null,null,"Répartitions fiscales, impôt sur le revenu de personnes physiques non domiciliées dans la commune*"]
["Répartitions fiscales, impôt sur le revenu de personnes physiques domiciliées dans la commune*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BY),FALSE)","v":-228074},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CW),FALSE)","v":-258156},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DU),FALSE)","v":-183956},null,null,null,null,null,null,"Répartitions fiscales, impôt sur le revenu de personnes physiques domiciliées dans la commune*"]
["Imputation forfaitaire d’impôt, personnes physiques*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BZ),FALSE)","v":-2047},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CX),FALSE)","v":-2470},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DV),FALSE)","v":-2980},null,null,null,null,null,null,"Imputation forfaitaire d’impôt, personnes physiques*"]
["Provisions pour le partage intercommunal de l’impôt des personnes physiques* (constitution/dissolution)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CA),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CY),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DW),FALSE)","v":0},null,null,null,null,null,null,"Provisions pour le partage intercommunal de l’impôt des personnes physiques* (constitution/dissolution)"]
["Répartitions fiscales, impôt sur la fortune de personnes physiques non domiciliées dans la commune*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CC),FALSE)","v":37534},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DA),FALSE)","v":49125},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DY),FALSE)","v":42733},null,null,null,null,null,null,"Répartitions fiscales, impôt sur la fortune de personnes physiques non domiciliées dans la commune*"]
["Répartitions fiscales, impôt sur la fortune de personnes physiques domiciliées dans la commune*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CD),FALSE)","v":-54541},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DB),FALSE)","v":-55386},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DZ),FALSE)","v":-44867},null,null,null,null,null,null,"Répartitions fiscales, impôt sur la fortune de personnes physiques domiciliées dans la commune*"]
["Impôts à la source* (moins commission)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CE),FALSE)","v":46036},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DC),FALSE)","v":117131},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EA),FALSE)","v":194111},null,null,null,null,null,null,"Impôts à la source* (moins commission)"]
["Impôts à la source hors décompte du produit* (LTN, frontaliers)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CF),FALSE)","v":2217},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DD),FALSE)","v":2815},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EB),FALSE)","v":3945},null,null,null,null,null,null,"Impôts à la source hors décompte du produit* (LTN, frontaliers)"]
["Répartitions fiscales, impôt sur le bénéfice de personnes morales non domiciliées dans la commune*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CH),FALSE)","v":262485},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DF),FALSE)","v":377502},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:ED),FALSE)","v":110202},null,null,null,null,null,null,"Répartitions fiscales, impôt sur le bénéfice de personnes morales non domiciliées dans la commune*"]
["Répartitions fiscales, impôt sur le bénéfice de personnes morales domiciliées dans la commune*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CI),FALSE)","v":-23726},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DG),FALSE)","v":-107887},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EE),FALSE)","v":-49349},null,null,null,null,null,null,"Répartitions fiscales, impôt sur le bénéfice de personnes morales domiciliées dans la commune*"]
["Imputation forfaitaire d’impôt, personnes morales*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CJ),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DH),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EF),FALSE)","v":0},null,null,null,null,null,null,"Imputation forfaitaire d’impôt, personnes morales*"]
["Provisions pour le partage intercommunal de l’impôt des personnes morales* (constitution/dissolution)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CK),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DI),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EG),FALSE)","v":0},null,null,null,null,null,null,"Provisions pour le partage intercommunal de l’impôt des personnes morales* (constitution/dissolution)"]
["Répartitions fiscales, impôt sur le capital de personnes morales non domiciliées dans la commune*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CM),FALSE)","v":15531},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DK),FALSE)","v":12450},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EI),FALSE)","v":13298},null,null,null,null,null,null,"Répartitions fiscales, impôt sur le capital de personnes morales non domiciliées dans la commune*"]
["Répartitions fiscales, impôt sur le capital de personnes morales domiciliées dans la commune*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CN),FALSE)","v":-4493},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DL),FALSE)","v":-4599},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EJ),FALSE)","v":-4490},null,null,null,null,null,null,"Répartitions fiscales, impôt sur le capital de personnes morales domiciliées dans la commune*"]
["Impôts à la source, personnes morales*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CO),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DM),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EK),FALSE)","v":0},null,null,null,null,null,null,"Impôts à la source, personnes morales*"]
["Encaissement de créances fiscales amorties*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:CQ),FALSE)","v":16474},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:DO),FALSE)","v":40445},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:EM),FALSE)","v":31197},null,null,null,null,null,null,"Encaissement de créances fiscales amorties*"]
[]
["Impôts communaux généraux PP",null,null,{"$f":"D12+D18+D26+D28+D29+D30+D31+D32+D33+D34+D35+D36+D37+D38+D39+D40+D41+D42+D43+D44","v":10533142},{"$f":"E12+E18+E26+E28+E29+E30+E31+E32+E33+E34+E35+E36+E37+E38+E39+E40+E41+E42+E43+E44","v":10500530},{"$f":"F12+F18+F26+F28+F29+F30+F31+F32+F33+F34+F35+F36+F37+F38+F39+F40+F41+F42+F43+F44","v":10844803},{"$f":"G12+G18+G28+G29+G30+G31+G32+G33+G34+G35+G36+G44","v":{"$error":"#DIV/0!"}},{"$f":"H12+H18+H28+H29+H30+H31+H32+H33+H34+H35+H36+H44","v":{"$error":"#DIV/0!"}},{"$f":"I12+I18+I28+I29+I30+I31+I32+I33+I34+I35+I36+I44","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Impôts communaux généraux PP"]
["Impôts communaux généraux PM",null,null,null,null,null,{"$f":"G26+G37+G38+G39+G40+G41+G42+G43","v":0},{"$f":"H26+H37+H38+H39+H40+H41+H42+H43","v":{"$error":"#DIV/0!"}},{"$f":"I26+I37+I38+I39+I40+I41+I42+I43","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Impôts communaux généraux PM"]
["Impôts communaux généraux total",null,null,null,null,null,{"$f":"SUM(G46:G47)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(H46:H47)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(I46:I47)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Impôts communaux généraux total"]
[]
["Dixième de quotité d'impôt PP (francs)",null,null,{"$f":"D46/D5/10","v":658321.375},{"$f":"E46/E5/10","v":677453.54838709673},699664.70967741939,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Dixième de quotité d'impôt PP (francs)"]
["Dixième de quotité d'impôt PM (francs)",null,null,null,null,null,{"$f":"G47/G6/10","v":{"$error":"#DIV/0!"}},{"$f":"H47/H6/10","v":{"$error":"#DIV/0!"}},{"$f":"I47/I6/10","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Dixième de quotité d'impôt PM (francs)"]
["Dixième de quotité d'impôt PP et PM (francs)",null,null,null,null,null,{"$f":"G50+G51","v":{"$error":"#DIV/0!"}},{"$f":"H50+H51","v":{"$error":"#DIV/0!"}},{"$f":"I50+I51","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Dixième de quotité d'impôt PP et PM (francs)"]
[]
[null,"*Attention: Pour ces impôts, les montants ne sont pas automatiquement adaptés à la quotité d'impôt !"]
[]
["Part de l'impôt fédéral direct (à l’article 2a de la loi sur les impôts) -> page",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FV$349,COLUMNS('Vollzug 2020_21'!$D:FS),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FV$349,COLUMNS('Vollzug 2020_21'!$D:FT),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FV$349,COLUMNS('Vollzug 2020_21'!$D:FU),FALSE)","v":57475},null,null,null,null,null,null,"Part de l'impôt fédéral direct (à l’article 2a de la loi sur les impôts) -> page"]
[]
["Charges de centre urbain donnant droit à déduction",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FR$349,COLUMNS('Vollzug 2020_21'!$D:FR),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FR$349,COLUMNS('Vollzug 2020_21'!$D:FR),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FR$349,COLUMNS('Vollzug 2020_21'!$D:FR),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$FR$349,COLUMNS('Vollzug 2020_21'!$D:FR),FALSE)","v":0},{"$f":"IF($G$58=\"---\",\"---\",$G$58)","v":0},{"$f":"IF($G$58=\"---\",\"---\",$G$58)","v":0},{"$f":"IF($G$58=\"---\",\"---\",$G$58)","v":0},0,0,"Charges de centre urbain donnant droit à déduction"]
["(Berne, Bienne, Thoune, Berthoud et Langenthal)",null,null,null,null,null,null,{"$f":"IF(Prévisions!$B$2=\"Bern\",\"°Attention: prévision provisoire \",IF(Prévisions!$B$2=\"Biel/Bienne\",\"°Attention: prévision provisoire \",IF(Prévisions!$B$2=\"Thun\",\"°Attention: prévision provisoire \",IF(Prévisions!$B$2=\"Burgdorf\",\"°Attention: prévision provisoire \",IF(Prévisions!$B$2=\"Langenthal\",\"°Attention: prévision provisoire \",\"\")))))","v":""},null,null,null,null,"(Berne, Bienne, Thoune, Berthoud et Langenthal)"]
["Valeur officielle de tous les immeubles avec taxe immob. simple",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BO),FALSE)","v":935625424},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BR),FALSE)","v":943449714},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2020_21'!$D$4:$ES$349,COLUMNS('Vollzug 2020_21'!$D:BU),FALSE)","v":1039543470},null,null,null,null,null,null,"Valeur officielle de tous les immeubles avec taxe immob. simple"]
[null,null,null,null,null,null,{"$f":"IF(G60=\"\",\"\",IF(G60<(F60/10),\"Attention: différence importante par rapport aux chiffres de l’année précédente, merci de vérifier!\",IF(G60>(F60*1.4),\"Attention: différence importante par rapport aux chiffres de l’année précédente, merci de vérifier!\",\"\")))","v":""}]
["Rendement fiscal harm. par habitant",null,null,{"$f":"(((D46-D58)/D5*Prognose!D11)+(D60/1000*1.25)+D56)/D3","v":2594.1859567701595},{"$f":"(((E46-E58)/E5*Prognose!D11)+(E60/1000*1.25)+E56)/E3","v":2693.3948759562109},{"$f":"(((F46-F58)/F5*Prognose!D11)+(F60/1000*1.25)+F56)/F3","v":2794.3192651456397},{"$f":"(((G46-G58)/G5*Prognose!E11)+(G47/G6*Prognose!F12)+(G60/1000*1.25)+G56)/G3","v":{"$error":"#DIV/0!"}},{"$f":"(((H46-H58)/H5*Prognose!F11)+(H47/H6*Prognose!F12)+(H60/1000*1.25)+H56)/H3","v":{"$error":"#DIV/0!"}},{"$f":"(((I46-I58)/I5*Prognose!G11)+(I47/I6*Prognose!G12)+(I60/1000*1.25)+I56)/I3","v":{"$error":"#DIV/0!"}},{"$f":"(((J46-J58)/J5*Prognose!H11)+(J47/J6*Prognose!H12)+(J60/1000*1.25)+J56)/J3","v":{"$error":"#DIV/0!"}},{"$f":"(((K46-K58)/K5*Prognose!I11)+(K47/K6*Prognose!I12)+(K60/1000*1.25)+K56)/K3","v":{"$error":"#DIV/0!"}},{"$f":"(((L46-L58)/L5*Prognose!J11)+(L47/L6*Prognose!J12)+(L60/1000*1.25)+L56)/L3","v":{"$error":"#DIV/0!"}},"Rendement fiscal harm. par habitant"]
["Indice de rendement fiscal harmonisé (IRH)",null,null,{"$f":"D62*100/D65","v":97.999337620459968},102.11337169250963,101.28639700332198,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Indice de rendement fiscal harmonisé (IRH)"]
[]
["Rendement fiscal harm. moyen par habitant",null,null,{"$f":"'Vollzug 2020_21'!EP4","v":2647.1464193126894},{"$f":"'Vollzug 2020_21'!EQ4","v":2637.651495894911},{"$f":"'Vollzug 2020_21'!ER4","v":2758.8297617635585},{"$f":"Steuerertrag_HRM2!G65","v":2712.0936963845588},{"$f":"Steuerertrag_HRM2!H65","v":2702.4894305306948},{"$f":"Steuerertrag_HRM2!I65","v":2755.5626474133855},{"$f":"Steuerertrag_HRM2!J65","v":2770.3283164388331},{"$f":"Steuerertrag_HRM2!K65","v":2785.1986682107427},{"$f":"Steuerertrag_HRM2!L65","v":2799.5178521761241},"Rendement fiscal harm. moyen par habitant"]