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[1,"BfS-Nr.","Id_Gem","Gemeinde","Agglo.\nNr.","Mittlere\nBevölkerung","Ordentlicher\nSteuerertrag NP","Steuer-\nanlage NP","Ordentlicher\nSteuerertrag JP","Steuer-\nanlage JP","Absolute\nSteuerkraft NP","Absolute\nSteuerkraft JP","Liegenschafts-steuer","Zentrums-\nlasten","Harmonisierungs-\nfaktor NP","Harmonisierungs-\nfaktor JP","Harm.Ordentlicher\nSteuerertrag NP","Harm.Ordentlicher\nSteuerertrag JP","Harm. Liegen-\nschaftssteuer","finanzieller Ausgleich nach Art. 2a StG (Anteil DBst)","Harm. Steuer-\nertrag Total","Harm. Steuer-\nertrag pro Kopf","Mittlerer harmonisierter\nSteuerertrag p.K.","Harm. Steuer-\nertrags-Index (HEI)","Harm. Steuer-\nertrag pro Kopf","Mittlerer harmonisierter\nSteuerertrag p.K.","Harm. Steuer-\nertrags-Index (HEI)","Disparitätenabbau","Auswirkungen pro\nKopf","HEI nach\nDisp. Abbau","Mindestausstattung","Auswirkungen pro\nKopf","HEI nach\nMindestaus","Kürzungsfaktor in %","Kürzung in CHF","Mindest-\nausstattung netto","Auswirkungen pro\nKopf","HEI nach\nMindest-\nausstattung netto","Neuordnung","Auswirkungen pro\nKopf","HEI nach\nVollzug","Pauschale Abgeltung","Fläche p.K.","Zuschuss\nFläche","Strassenlänge p.K.","Zuschuss\nStrassenlänge","Geo-topo Zuschuss\nvor Kürzung","Harm. Steuer-\nertrags-Index (HEI)","HEI - Kürzung in %","Kürzung in CHF","Geo-topo Zuschuss\nnach Kürzung",null,"normiert"," Index (absolut)","%-Anteil","Sozio-demo\nZuschuss",null,"Bruttoverschuldungsanteil (BVA)","Standardisierung","Nettozinsbelastungsanteil (NZB)","Standardisierung","Zinsbelastungsanteil (ZBA)","Standardisierung","Bilanzsituation pro Kopf (BSK)","Standardisierung","Kennzahlenmix","Kürzungsfaktor in %",null,"ÖV-Punkte",null,"Wohnbevölkerung","Steueranlage NP","Steueranlage JP","Amtl. Wert\neinfache Liegsteuer","Wohnbevölkerung","Steueranlage NP","Steueranlage JP","Amtl. Wert\neinfache Liegsteuer","Wohnbevölkerung","Steueranlage NP","Steueranlage JP","Amtl. Wert\neinfache Liegsteuer","Forderungsverluste allgemeine Gemeindesteuern","Einkommenssteuern","Aktive Steuerausscheidungen Einkommen","Passive Steuerausscheidungen Einkommen","Pauschale Steueranrechnung nat.Pers.","Rückstell. Gde Steuerteil. nat. Pers. (Bildung + Auflösung)","Vermögenssteuern","Aktive Steuerausscheidungen Vermögen","Passive Steuerausscheidungen Vermögen","Quellensteuern","Quellensteuern spezial","Gewinnsteuern","Aktive Steuerausscheidungen Gewinnsteuern","Passive Steuerausscheidungen Gewinnsteuern","Pauschale Steueranrechnung jur.Per.","Rückstell. Gde Steuerteil. jur. Pers. (Bildung + Auflösung)","Kapitalsteuern","Aktive Steuerausscheidungen Kapitalsteuern","Passive Steuerausscheidungen Kapitalsteuern","Quellensteuern jur.Pers.","Holdingsteuern","Eingang abgeschriebener Steuern","Veränderung\nVorjahr (Staatskasse)",null,"Forderungsverluste allgemeine Gemeindesteuern","Einkommenssteuern","Aktive Steuerausscheidungen Einkommen","Passive Steuerausscheidungen Einkommen","Pauschale Steueranrechnung nat.Pers.","Rückstell. Gde Steuerteil. nat. Pers. (Bildung + Auflösung)","Vermögenssteuern","Aktive Steuerausscheidungen Vermögen","Passive Steuerausscheidungen Vermögen","Quellensteuern","Quellensteuern spezial","Gewinnsteuern","Aktive Steuerausscheidungen Gewinnsteuern","Passive Steuerausscheidungen Gewinnsteuern","Pauschale Steueranrechnung jur.Per.","Rückstell. Gde Steuerteil. jur. Pers. (Bildung + Auflösung)","Kapitalsteuern","Aktive Steuerausscheidungen Kapitalsteuern","Passive Steuerausscheidungen Kapitalsteuern","Quellensteuern jur.Pers.","Holdingsteuern","Eingang abgeschriebener Steuern","Veränderung\nVorjahr (Staatskasse)",null,"Forderungsverluste allgemeine Gemeindesteuern","Einkommenssteuern","Aktive Steuerausscheidungen Einkommen","Passive Steuerausscheidungen Einkommen","Pauschale Steueranrechnung nat.Pers.","Rückstell. Gde Steuerteil. nat. Pers. (Bildung + Auflösung)","Vermögenssteuern","Aktive Steuerausscheidungen Vermögen","Passive Steuerausscheidungen Vermögen","Quellensteuern","Quellensteuern spezial","Gewinnsteuern","Aktive Steuerausscheidungen Gewinnsteuern","Passive Steuerausscheidungen Gewinnsteuern","Pauschale Steueranrechnung jur.Per.","Rückstell. Gde Steuerteil. jur. Pers. (Bildung + Auflösung)","Kapitalsteuern","Aktive Steuerausscheidungen Kapitalsteuern","Passive Steuerausscheidungen Kapitalsteuern","Quellensteuern jur.Pers.","Holdingsteuern","Eingang abgeschriebener Steuern","Veränderung\nVorjahr (Staatskasse)",null,2022,2023,2024,"Vollzug 2025",null,"Bruttoverschuldungsanteil (BVA)","Standardisierung","Nettozinsbelastungsanteil (NZB)","Standardisierung","Zinsbelastungsanteil (ZBA)","Standardisierung","Bilanzsituation pro Kopf (BSK)","Standardisierung","Kennzahlenmix","Kürzungsfaktor in %",null,"ÖV-Punkte","Fusions-Gde\nÖV-Punkte","Fläche p.K.","Zuschuss\nFläche","Strassenlänge p.K.","Zuschuss\nStrassenlänge",null,"Index pro Kopf\nnormiert"," Index (absolut)","%-Anteil","Zuschuss",null,"Zentrums-\nlasten\nNeu ab 2019","Zentrums-\nlasten\nNeu ab 2025","Anteil Direkte Bundessteuer","Anteil Direkte Bundessteuer","Anteil Direkte Bundessteuer","Pauschale Abgeltung\nNeu ab 2019","Pauschale Abgeltung\nNeu ab 2025"]
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[1.1000000000000001,"Harm. Ordentlicher Steuerertrag NP",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:Q),FALSE)","v":10107509.677419355},{"$f":"((((Steuerertrag_HRM2!D48-Steuerertrag_HRM2!D60)/Steuerertrag_HRM2!D7)*1.65)+(((Steuerertrag_HRM2!E48-Steuerertrag_HRM2!E60)/Steuerertrag_HRM2!E7)*1.65)+(((Steuerertrag_HRM2!F48-Steuerertrag_HRM2!F60)/Steuerertrag_HRM2!F7)*1.65))/3","v":10327152.010752687},{"$f":"((((Steuerertrag_HRM2!E48-Steuerertrag_HRM2!E60)/Steuerertrag_HRM2!E7)*1.65)+(((Steuerertrag_HRM2!F48-Steuerertrag_HRM2!F60)/Steuerertrag_HRM2!F7)*1.65)+(((Steuerertrag_HRM2!G48-Steuerertrag_HRM2!G60)/Steuerertrag_HRM2!G7)*1.65))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!F48-Steuerertrag_HRM2!F60)/Steuerertrag_HRM2!F7)*G11)+(((Steuerertrag_HRM2!G48-Steuerertrag_HRM2!G60)/Steuerertrag_HRM2!G7)*G11)+(((Steuerertrag_HRM2!H48-Steuerertrag_HRM2!H60)/Steuerertrag_HRM2!H7)*G11))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!G48-Steuerertrag_HRM2!G60)/Steuerertrag_HRM2!G7)*H11)+(((Steuerertrag_HRM2!H48-Steuerertrag_HRM2!H60)/Steuerertrag_HRM2!H7)*H11)+(((Steuerertrag_HRM2!I48-Steuerertrag_HRM2!I60)/Steuerertrag_HRM2!I7)*H11))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!H48-Steuerertrag_HRM2!H60)/Steuerertrag_HRM2!H7)*I11)+(((Steuerertrag_HRM2!I48-Steuerertrag_HRM2!I60)/Steuerertrag_HRM2!I7)*I11)+(((Steuerertrag_HRM2!J48-Steuerertrag_HRM2!J60)/Steuerertrag_HRM2!J7)*I11))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!I48-Steuerertrag_HRM2!I60)/Steuerertrag_HRM2!I7)*J11)+(((Steuerertrag_HRM2!J48-Steuerertrag_HRM2!J60)/Steuerertrag_HRM2!J7)*J11)+(((Steuerertrag_HRM2!K48-Steuerertrag_HRM2!K60)/Steuerertrag_HRM2!K7)*J11))/3","v":{"$error":"#DIV/0!"}}]
[1.1100000000000001,"Harm. Ordentlicher Steuerertrag JP",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:R),FALSE)","v":1439408.9032258063},{"$f":"((((Steuerertrag_HRM2!D49)/Steuerertrag_HRM2!D8)*E12)+(((Steuerertrag_HRM2!E49)/Steuerertrag_HRM2!E8)*E12)+(((Steuerertrag_HRM2!F49)/Steuerertrag_HRM2!F8)*E12))/3","v":1477368.1935483869},{"$f":"((((Steuerertrag_HRM2!E49)/Steuerertrag_HRM2!E8)*F12)+(((Steuerertrag_HRM2!F49)/Steuerertrag_HRM2!F8)*F12)+(((Steuerertrag_HRM2!G49)/Steuerertrag_HRM2!G8)*F12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!F49)/Steuerertrag_HRM2!F8)*G12)+(((Steuerertrag_HRM2!G49)/Steuerertrag_HRM2!G8)*G12)+(((Steuerertrag_HRM2!H49)/Steuerertrag_HRM2!H8)*G12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!G49)/Steuerertrag_HRM2!G8)*H12)+(((Steuerertrag_HRM2!H49)/Steuerertrag_HRM2!H8)*H12)+(((Steuerertrag_HRM2!I49)/Steuerertrag_HRM2!I8)*H12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!H49)/Steuerertrag_HRM2!H8)*I12)+(((Steuerertrag_HRM2!I49)/Steuerertrag_HRM2!I8)*I12)+(((Steuerertrag_HRM2!J49)/Steuerertrag_HRM2!J8)*I12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Steuerertrag_HRM2!I49)/Steuerertrag_HRM2!I8)*J12)+(((Steuerertrag_HRM2!J49)/Steuerertrag_HRM2!J8)*J12)+(((Steuerertrag_HRM2!K49)/Steuerertrag_HRM2!K8)*J12))/3","v":{"$error":"#DIV/0!"}}]
[1.1200000000000001,"Harm. Liegenschaftssteuer",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:S),FALSE)","v":1326610.21},{"$f":"(((Steuerertrag_HRM2!D62*1.25)+(Steuerertrag_HRM2!E62*1.25)+(Steuerertrag_HRM2!F62*1.25))/1000)/3","v":1352597.3833333333},{"$f":"(((Steuerertrag_HRM2!E62*1.25)+(Steuerertrag_HRM2!F62*1.25)+(Steuerertrag_HRM2!G62*1.25))/1000)/3","v":910532.90833333333},{"$f":"(((Steuerertrag_HRM2!F62*1.25)+(Steuerertrag_HRM2!G62*1.25)+(Steuerertrag_HRM2!H62*1.25))/1000)/3","v":460018.99583333335},{"$f":"(((Steuerertrag_HRM2!G62*1.25)+(Steuerertrag_HRM2!H62*1.25)+(Steuerertrag_HRM2!I62*1.25))/1000)/3","v":0},{"$f":"(((Steuerertrag_HRM2!H62*1.25)+(Steuerertrag_HRM2!I62*1.25)+(Steuerertrag_HRM2!J62*1.25))/1000)/3","v":0},{"$f":"(((Steuerertrag_HRM2!I62*1.25)+(Steuerertrag_HRM2!J62*1.25)+(Steuerertrag_HRM2!K62*1.25))/1000)/3","v":0}]
[1.1299999999999999,"Anteil direkte Bundessteuer ",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:T),FALSE)","v":66466.666666666672},{"$f":"(Steuerertrag_HRM2!D58+Steuerertrag_HRM2!E58+Steuerertrag_HRM2!F58)/3","v":74614.333333333328},{"$f":"(Steuerertrag_HRM2!E58+Steuerertrag_HRM2!F58+Steuerertrag_HRM2!G58)/3","v":52544.666666666664},{"$f":"(Steuerertrag_HRM2!F58+Steuerertrag_HRM2!G58+Steuerertrag_HRM2!H58)/3","v":27245},{"$f":"(Steuerertrag_HRM2!G58+Steuerertrag_HRM2!H58+Steuerertrag_HRM2!I58)/3","v":0},{"$f":"(Steuerertrag_HRM2!H58+Steuerertrag_HRM2!I58+Steuerertrag_HRM2!J58)/3","v":0},{"$f":"(Steuerertrag_HRM2!I58+Steuerertrag_HRM2!J58+Steuerertrag_HRM2!K58)/3","v":0}]
[1.1399999999999999,"Harm. Steuerertrag Total inkl. Anteil direkte Bundessteuer",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:U),FALSE)","v":12939995.45731183},{"$f":"E14+E15+E16+E17","v":13231731.920967741},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[1.1499999999999999,"Harm. Steuerertrag pro Kopf",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:V),FALSE)","v":2809.988155768041},{"$f":"E18/E5","v":2871.8850935395185},{"$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$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:W),FALSE)","v":2826.4027744349587},{"$f":"'Vollzug 2024_25'!FB4","v":2943.1249560458314},3041,3124,3165,3189,3211]
[1.17,"Harm. Steuerertrags-Index (HEI)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:X),FALSE)","v":99.419239932277549},{"$f":"E19/E20*100","v":97.579448254143259},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[1.18,"Disparitätenabbau",0.37,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:AB),FALSE)","v":27968.048015627741},{"$f":"(100-E21)*$C$22*E20*E5/100","v":121443.54347934488},{"$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$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:AD),FALSE)","v":99.63412115733486},{"$f":"(E18+E22)/E5*100/E20","v":98.475052400110258},{"$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$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:AE),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,"(22/23/23)",null,{"$f":"M24","v":"(22/23/23)"},null,{"$f":"M24","v":"(22/23/23)"},null,{"$f":"M24","v":"(22/23/23)"}]
[1.21,"Bilanzsituation pro Kopf",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BL),FALSE)","v":3262.1369127127532},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GK$342,COLUMNS('Vollzug 2024_25'!$D:FJ),FALSE)","v":3194.4424323962426},null,null,null,null,null,null,"Mittelwert",4340.8133730062455,-2.5485418087664039E-16,51.880292666154411,1.3521522210360115E-16,-3.5974027086002587,-1.9221771769629575E-16,5.9547613275701544E-2,-5.1699937863141616E-17,7.7881316652809492E-17]
[1.22,"Indexiert/Standardisiert",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BM),FALSE)","v":-0.2580403104523793},{"$f":"IF(E25=\"---\",\"---\",(E25-$M$25)/$M$28)","v":-0.31547003123186179},{"$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$28)","v":"---"},null,"Min.",479.92857680832486,-1.0624776013521975,1.5836735816708856,-1.1761070010245249,-56.705319718830395,-7.8548359715070308,-3.7713920419678497,-8.5522401213188761,-4.2933056677620547]
[1.23,"Bruttoverschuldungsanteil",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BF),FALSE)","v":38.790292301856105},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GK$342,COLUMNS('Vollzug 2024_25'!$D:FD),FALSE)","v":58.856867784773137},null,null,null,null,null,null,"Max.",27803.390827832874,6.4566710305091508,257.53179391751547,4.8088355598347912,16.219331567372706,2.9309603161186808,1.7980831465348335,3.8811296125550694,1.8828207215421489]
[1.24,"Indexiert/Standardisiert",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BG),FALSE)","v":-0.30580321532926286},{"$f":"IF(E27=\"---\",\"---\",(E27-$O$25)/$O$28)","v":0.16313619065326573},{"$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$28)","v":"---"},null,"Standabw",3633.8505313281307,1,42.765342813765557,1.0000000000000004,6.7611745430300614,0.99999999999999933,0.44794575466769826,1,0.64874936027903873]
[1.25,"Nettozinsbelastung",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BH),FALSE)","v":-1.323710075193387},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GK$342,COLUMNS('Vollzug 2024_25'!$D:FF),FALSE)","v":-0.99986998035213792}]
[1.26,"Indexiert/Standardisiert",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BI),FALSE)","v":0.41218147152809936},{"$f":"IF(E29=\"---\",\"---\",(E29-$Q$25)/$Q$28)","v":0.38418365207356719},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BJ),FALSE)","v":0.15786324393074849},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GK$342,COLUMNS('Vollzug 2024_25'!$D:FH),FALSE)","v":0.44121064780207259},null,null,null,null,null,null,null,-1.6,0]
[1.28,"Indexiert/Standardisiert",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BK),FALSE)","v":0.31138581829557815},{"$f":"IF(E31=\"---\",\"---\",(E31-$S$25)/$S$28)","v":0.85202958293354514},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BN),FALSE)","v":0.16895109623669849},{"$f":"IF(E25=\"---\",\"---\",(E28+E30+E32-E26)/4)","v":0.42870486422305998},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BO),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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AJ),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,{"$f":"D22+D36","v":27968.048015627741},121443.54347934488,{"$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,{"$f":"$D$3","v":2024},{"$f":"D40+1","v":2025},2026,2027,2028,2029,2030,"Konto HRM2"]
[2.0099999999999998,"Pauschale Abgeltung Bern / Biel / Thun",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:AP),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GG$342,COLUMNS('Vollzug 2024_25'!$D:GG),FALSE)","v":"---"},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GG$342,COLUMNS('Vollzug 2024_25'!$D:GG),FALSE)","v":"---"},{"$f":"IF($E$41=0,\"---\",$F$41)","v":"---"},{"$f":"IF($E$41=0,\"---\",$F$41)","v":"---"},{"$f":"IF($E$41=0,\"---\",$F$41)","v":"---"},{"$f":"IF($E$41=0,\"---\",$F$41)","v":"---"}]
[2.02,"Total",null,{"$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,{"$f":"$D$3","v":2024},{"$f":"D45+1","v":2025},2026,2027,2028,2029,2030,"Konto HRM2",145,25]
[3.01,"Zuschuss Fläche p.K. ha",{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FQ),FALSE)","v":0.17211691506294313},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AR),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FR),FALSE)","v":0},null,null,null,null,null,null,150,50]
[null,{"$f":"'Vollzug 2024_25'!FQ340","v":0.57168166089965389}]
[3.02,"Zuschuss Strasse p.K. m'",{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FS),FALSE)","v":7.8987121979453052},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AT),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FT),FALSE)","v":0},null,null,null,null,null,null,155,75]
[null,{"$f":"'Vollzug 2024_25'!FS340","v":12.11865168539326}]
[3.03,"Zuschuss Total",null,{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AU),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":99.419239932277549},97.579448254143259,{"$error":"#DIV/0!"},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AW),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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AY),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":{"$error":"#DIV/0!"}},"9300.4621.6"]
[null,"*Achtung: Provisorischer Prognosewert"]
[]
[4,"Soziodemografischer Zuschuss",null,{"$f":"$D$3","v":2024},{"$f":"D57+1","v":2025},2026,2027,2028,2029,2030,"Konto HRM2"]
[4.01,"Index (pro Kopf)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BA),FALSE)","v":524.44000000000005},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FV),FALSE)","v":449.16}]
[4.0199999999999996,"Index (absolut)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BB),FALSE)","v":2415046.2000000002},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FW),FALSE)","v":2069429.84}]
[4.03,"%-Anteil",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BC),FALSE)*100","v":0.31839137918703958},{"$f":"IF(E58=\"---\",\"---\",VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FX),FALSE)*100)","v":0.30641200932939022}]
[4.04,"Total",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BD),FALSE)","v":54126.534461796728},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FY),FALSE)","v":53622.101632643287},null,null,null,null,null,"9300.4621.6"]
[null,"*Achtung: Provisorischer Prognosewert"]
[]
[]
[5,"Lastenausgleichssysteme",null,{"$f":"$D$3","v":2024},{"$f":"D65+1","v":2025},2026,2027,2028,2029,2030]
[null,"Grundlagen"]
[5.01,"Zivilrechtliche Wohnbevölkerung",null,{"$f":"Steuerertrag_HRM2!E3","v":4608},{"$f":"Steuerertrag_HRM2!F3","v":4613},{"$f":"Steuerertrag_HRM2!G3","v":0},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BQ),FALSE)","v":517.9},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FO),FALSE)","v":517.9}]
[null,"*Achtung: Provisorischer Prognosewert"]
[]
[6,"Lastenausgleich Lehrergehälter",null,{"$f":"$D$3","v":2024},{"$f":"D71+1","v":2025},2026,2027,2028,2029,2030,"Konto HRM2"]
[null,"Kindergarten"]
[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},{"$f":"J76+J77","v":0},"gem. Kalkulationstool"]
[]
[7,"Lastenausgleich Lehrergehälter",null,{"$f":"$D$3","v":2024},{"$f":"D80+1","v":2025},2026,2027,2028,2029,2030,"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},{"$f":"J85+J86","v":0},"gem. Kalkulationstool"]
[]
[8,"Lastenausgleich Lehrergehälter",null,{"$f":"$D$3","v":2024},{"$f":"D89+1","v":2025},2026,2027,2028,2029,2030,"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},{"$f":"J94+J95","v":0},"gem. Kalkulationstool"]
[]
[9,"Lastenausgleich Lehrergehälter",null,{"$f":"$D$3","v":2024},{"$f":"D98+1","v":2025},2026,2027,2028,2029,2030,"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},{"$f":"J103+J104","v":0},"gem. Kalkulationstool"]
[]
["6/7/8/9","Total Lastenausgleich Lehrergehälter",null,"12 Monate",null,{"$f":"F78+F87+F96+F105","v":0},{"$f":"G78+G87+G96+G105","v":0},0,0,0]
[]
[]
[10,"Lastenausgleich Soziales",null,{"$f":"$D$3","v":2024},{"$f":"D110+1","v":2025},2026,2027,2028,2029,2030,"Konto HRM2"]
[10.01,"Franken pro Einwohner",null,null,null,639,651,665,653,653]
[10.02,"Total",null,null,null,{"$f":"F111*F67","v":0},{"$f":"G111*G67","v":0},{"$f":"H111*H67","v":0},{"$f":"I111*I67","v":0},{"$f":"J111*J67","v":0},5799.3611000000001]
[]
[10.029999999999999,"Selbstbehalt\nfamilienergänzende Betreuungsangebote und Gemeinschaftszentren "]
[10.039999999999999,"Total",null,null,null,{"$f":"SUM(F114)","v":0},{"$f":"SUM(G114)","v":0},{"$f":"SUM(H114)","v":0},{"$f":"SUM(I114)","v":0},{"$f":"SUM(J114)","v":0}]
[null,"                                                                                                                                                                                                                    Änderung gegenüber Planvariante 2                                            "]
[]
[11,"Lastenausgleich EL",null,{"$f":"$D$3","v":2024},{"$f":"D118+1","v":2025},2026,2027,2028,2029,2030,"Konto HRM2"]
[11.01,"Franken pro Einwohner",null,null,null,232,236,241,248,247]
[11.02,"Total",null,null,null,{"$f":"F119*F67","v":0},{"$f":"G119*G67","v":0},{"$f":"H119*H67","v":0},{"$f":"I119*I67","v":0},{"$f":"J119*J67","v":0},5320.3630999999996]
[null,"                                                                                                                                                                                                              "]
[]
[12,"Lastenausgleich Familienzulagen",null,{"$f":"$D$3","v":2024},{"$f":"D123+1","v":2025},2026,2027,2028,2029,2030,"Konto HRM2"]
[12.01,"Franken pro Einwohner",null,null,null,5,5,5,6,5]
[12.02,"Total",null,null,null,{"$f":"F124*F67","v":0},{"$f":"G124*G67","v":0},{"$f":"H124*H67","v":0},{"$f":"I124*I67","v":0},{"$f":"J124*J67","v":0},5410.3630999999996]
[]
[]
[13,"Lastenausgleich ÖV",null,{"$f":"$D$3","v":2024},{"$f":"D128+1","v":2025},2026,2027,2028,2029,2030,"Konto HRM2"]
[13.01,"Franken pro öV-Punkt",null,null,null,396,407,398,398,404]
[13.02,"Anteil öV-Punkte",0.66669999999999996,null,null,{"$f":"F129*F68","v":0},{"$f":"G129*G68","v":0},{"$f":"H129*H68","v":0},{"$f":"I129*I68","v":0},{"$f":"J129*J68","v":0}]
[13.03,"Franken pro Einwohner",null,null,null,51,52,51,51,52]
[13.04,"Anteil Einwohner",0.33329999999999999,null,null,{"$f":"F131*F67","v":0},{"$f":"G131*G67","v":0},{"$f":"H131*H67","v":0},{"$f":"I131*I67","v":0},{"$f":"J131*J67","v":0}]
[13.05,"Total",null,null,null,{"$f":"F130+F132","v":0},{"$f":"G130+G132","v":0},{"$f":"H130+H132","v":0},{"$f":"I130+I132","v":0},{"$f":"J130+J132","v":0},6291.3630999999996]
[null,"                                                                                                                                                                                                                    Änderung gegenüber Planvariante 2                                            "]
[]
[14,"Lastenausgleich Neue Aufgabenteilung",null,{"$f":"$D$3","v":2024},{"$f":"D136+1","v":2025},2026,2027,2028,2029,2030,"Konto HRM2"]
[14.01,"Franken pro Einwohner",null,null,null,183,182,181,180,179]
[14.02,"Total",null,null,null,{"$f":"F137*F67","v":0},{"$f":"G137*G67","v":0},{"$f":"H137*H67","v":0},{"$f":"I137*I67","v":0},{"$f":"J137*J67","v":0},"9300.3621.6"]
[]
[]
[15,"Pauschalierung der Interventionskosten",null,{"$f":"$D$3","v":2024},{"$f":"D141+1","v":2025},{"$f":"E141+1","v":2026},{"$f":"F141+1","v":2027},{"$f":"G141+1","v":2028},{"$f":"H141+1","v":2029},{"$f":"I141+1","v":2030},"Konto HRM2"]
[null,"Bei Gemeinden mit","Pro Einwohner:"]
[15.01,"bis zu 1'000 Einwohnern:",0.65,null,null,{"$f":"IF(F$67<1001,$C$143*F$67,0)","v":0},{"$f":"IF(G$67<1001,$C$143*G$67,0)","v":0},{"$f":"IF(H$67<1001,$C$143*H$67,0)","v":0},0,0]
[15.02,"zwischen 1'001 bis 2'000 Einwohnern:",1.1000000000000001,null,null,{"$f":"IF(F$67>2000,0,IF(F$67<1001,0,$C$144*F$67))","v":0},{"$f":"IF(G$67>2000,0,IF(G$67<1001,0,$C$144*G$67))","v":0},{"$f":"IF(H$67>2000,0,IF(H$67<1001,0,$C$144*H$67))","v":0},0,0]
[15.03,"zwischen 2'001 bis 4'000 Einwohnern:",2.5,null,null,{"$f":"IF(F$67>4000,0,IF(F$67<2001,0,$C$145*F$67))","v":0},{"$f":"IF(G$67>4000,0,IF(G$67<2001,0,$C$145*G$67))","v":0},0,0,0]
[15.04,"zwischen 4'001 bis 10'000 Einwohnern:",4.3499999999999996,null,null,{"$f":"IF(F$67>10000,0,IF(F$67<4001,0,$C$146*F$67))","v":0},{"$f":"IF(G$67>10000,0,IF(G$67<4001,0,$C$146*G$67))","v":0},0,0,0]
[15.05,"ab 10'001 Einwohnern:",5.45,null,null,{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(F$67>10000,F$67*$C$147,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(G$67>10000,G$67*$C$147,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(H$67>10000,H$67*$C$147,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(I$67>10000,I$67*$C$147,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(J$67>10000,J$67*$C$147,0))))","v":0}]
[15.06,"bei der Stadt Thun:",8.5,null,null,{"$f":"IF($B$2=\"Thun\",$C$148*F$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$148*G$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$148*H$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$148*I$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$148*J$67,0)","v":0}]
[15.07,"bei der Stadt Biel:",18.5,null,null,{"$f":"IF($B$2=\"Biel/Bienne\",$C$149*F$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$149*G$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$149*H$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$149*I$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$149*J$67,0)","v":0}]
[15.08,"bei der Stadt Bern:",18.850000000000001,null,null,{"$f":"IF($B$2=\"Bern\",$C$150*F$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$150*G$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$150*H$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$150*I$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$150*J$67,0)","v":0}]
[15.09,"Total",null,null,null,{"$f":"SUM(F143:F150)","v":0},{"$f":"SUM(G143:G150)","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."]
[null,"BSG 551.111 - Polizeiverordnung (PolV) wurde per 1. August 2024 revidiert und die Ansätze angepasst."]

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["      "]
["Steuerertrag HRM2",null,null,2022,{"$f":"D2+1","v":2023},{"$f":"E2+1","v":2024},2025,2026,2027,2028,2029,{"$f":"K2+1","v":2030},"Steuerertrag HRM2"]
["Mittlere Wohnbevölkerung nach dem zivilrechtlichen Wohnsitzprinzip",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BS),FALSE)","v":4601},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BW),FALSE)","v":4608},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CA),FALSE)","v":4613},null,null,null,null,null,null,"Zur Berechnung des Finanz- und Lastenausgleichs (FILAG, Art. 7)"]
["Ständige Wohnbevölkerung am 31.12.",null,null,null,null,null,null,null,null,null,null,null,"Zur Berechnung der Anzahl Steuerpflichtigen"]
["x Umrechnungsfaktor in %",null,null,null,null,null,null,null,null,null,null,null,"x Umrechnungsfaktor in %"]
["= Steuerpflichtige",null,null,null,null,null,{"$f":"IF(G4*G5/100<>0,G4*G5/100,\"\")","v":""},{"$f":"IF(H4*H5/100<>0,H4*H5/100,\"\")","v":""},"","","","","= Steuerpflichtige"]
["Steueranlage nat. Personen",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BT),FALSE)","v":1.55},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BX),FALSE)","v":1.55},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CB),FALSE)","v":1.65},null,null,null,null,null,null,"Steueranlage nat. Personen"]
["Steueranlage jur. Personen",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BU),FALSE)","v":1.55},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BY),FALSE)","v":1.55},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CC),FALSE)","v":1.65},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,{"$f":"D14/D7/D6","v":{"$error":"#DIV/0!"}},{"$f":"E14/E7/E6","v":{"$error":"#DIV/0!"}},{"$f":"F14/F7/F6","v":{"$error":"#DIV/0!"}},{"$f":"F13+F13*G11/100","v":{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CF),FALSE)","v":8572641},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DD),FALSE)","v":8730389},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EB),FALSE)","v":9200997},{"$f":"G13*G6*G7","v":{"$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":"D20/D7/D6","v":{"$error":"#DIV/0!"}},{"$f":"E20/E7/E6","v":{"$error":"#DIV/0!"}},{"$f":"F20/F7/F6","v":{"$error":"#DIV/0!"}},{"$f":"F19+F19*G17/100","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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CK),FALSE)","v":801587},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DI),FALSE)","v":821271},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EG),FALSE)","v":860950},{"$f":"G19*G7*G6","v":{"$error":"#DIV/0!"}},{"$f":"H19*H7*H6","v":{"$error":"#DIV/0!"}},{"$f":"I19*I7*I6","v":{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CP),FALSE)","v":1026390},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DN),FALSE)","v":1022096},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EL),FALSE)","v":1537049},null,null,null,null,null,null,"°Gewinnsteuern"]
["°Kapitalsteuern",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CU),FALSE)","v":39037},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DS),FALSE)","v":12559},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EQ),FALSE)","v":8567},null,null,null,null,null,null,"°Kapitalsteuern"]
["°Holdingsteuern",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CY),FALSE)","v":63},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DW),FALSE)","v":-59},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EU),FALSE)","v":0},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,{"$f":"D23+D24+D25","v":1065490},{"$f":"E23+E24+E25","v":1034596},{"$f":"F23+F24+F25","v":1545616},{"$f":"IF(G23+G24+G25<>0,G23+G24+G25,(F28*G8/F8)*G26/100+(F28*G8/F8))","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Total"]
[]
["Forderungsverluste allgemeine Gemeindesteuern* [-]",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CE),FALSE)","v":-80331},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DC),FALSE)","v":-92649},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EA),FALSE)","v":-72891},null,null,null,null,null,null,"Forderungsverluste allgemeine Gemeindesteuern* [-]"]
["Aktive Steuerausscheidungen Einkommen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CG),FALSE)","v":365141},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DE),FALSE)","v":370694},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EC),FALSE)","v":327171},null,null,null,null,null,null,"Aktive Steuerausscheidungen Einkommen*"]
["Passive Steuerausscheidungen Einkommen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CH),FALSE)","v":-246456},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DF),FALSE)","v":-240521},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:ED),FALSE)","v":-260595},null,null,null,null,null,null,"Passive Steuerausscheidungen Einkommen*"]
["Pauschale Steueranrechnungen natürliche Personen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CI),FALSE)","v":-2602},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DG),FALSE)","v":-2621},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EE),FALSE)","v":-2366},null,null,null,null,null,null,"Pauschale Steueranrechnungen natürliche Personen*"]
["Rückstellungen für Steuerteilungen natürliche Personen* (Bildung /Auflösung)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CJ),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DH),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EF),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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CL),FALSE)","v":45332},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DJ),FALSE)","v":57315},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EH),FALSE)","v":43187},null,null,null,null,null,null,"Aktive Steuerausscheidungen Vermögen*"]
["Passive Steuerausscheidungen Vermögen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CM),FALSE)","v":-86715},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DK),FALSE)","v":-87113},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EI),FALSE)","v":-83134},null,null,null,null,null,null,"Passive Steuerausscheidungen Vermögen*"]
["Quellensteuern* (abzüglich Provision)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CN),FALSE)","v":262717},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DL),FALSE)","v":238705},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EJ),FALSE)","v":185829},null,null,null,null,null,null,"Quellensteuern* (abzüglich Provision)"]
["Quellensteuern ausserhalb der Ertragsabrechnung* (BGSA, Grenzgänger)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CO),FALSE)","v":2607},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DM),FALSE)","v":3619},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EK),FALSE)","v":5331},null,null,null,null,null,null,"Quellensteuern ausserhalb der Ertragsabrechnung* (BGSA, Grenzgänger)"]
["Aktive Steuerausscheidungen Gewinnsteuern*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CQ),FALSE)","v":563482},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DO),FALSE)","v":219061},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EM),FALSE)","v":174483},null,null,null,null,null,null,"Aktive Steuerausscheidungen Gewinnsteuern*"]
["Passive Steuerausscheidungen Gewinnsteuern*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CR),FALSE)","v":-129641},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DP),FALSE)","v":-70220},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EN),FALSE)","v":-130082},null,null,null,null,null,null,"Passive Steuerausscheidungen Gewinnsteuern*"]
["Pauschale Steueranrechnungen juristische Personen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CS),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DQ),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EO),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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CT),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DR),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EP),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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CV),FALSE)","v":1136},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DT),FALSE)","v":420},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:ER),FALSE)","v":510},null,null,null,null,null,null,"Aktive Steuerausscheidungen Kapitalsteuern*"]
["Passive Steuerausscheidungen Kapitalsteuern*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CW),FALSE)","v":-13165},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DU),FALSE)","v":-66},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:ES),FALSE)","v":-1844},null,null,null,null,null,null,"Passive Steuerausscheidungen Kapitalsteuern*"]
["Quellensteuern juristische Personen*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CX),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DV),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:ET),FALSE)","v":0},null,null,null,null,null,null,"Quellensteuern juristische Personen*"]
["Eingang abgeschriebene Steuern*",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CZ),FALSE)","v":17683},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DX),FALSE)","v":40387},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EV),FALSE)","v":28408},null,null,null,null,null,null,"Eingang abgeschriebene Steuern*"]
[]
["Nettoertrag der ord. GdeSteuern NP",null,null,{"$f":"D14+D20+D30+D31+D32+D33+D34+D35+D36+D37+D38+D46","v":9651604},9839476,10232887,{"$f":"G14+G20+G30+G31+G32+G33+G34+G35+G36+G37+G38+G46","v":{"$error":"#DIV/0!"}},{"$f":"H14+H20+H30+H31+H32+H33+H34+H35+H36+H37+H38+H46","v":{"$error":"#DIV/0!"}},{"$f":"I14+I20+I30+I31+I32+I33+I34+I35+I36+I37+I38+I46","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,{"$f":"D28+D39+D40+D41+D42+D43+D44+D45","v":1487302},1183791,1588683,{"$f":"G28+G39+G40+G41+G42+G43+G44+G45","v":0},{"$f":"H28+H39+H40+H41+H42+H43+H44+H45","v":{"$error":"#DIV/0!"}},{"$f":"I28+I39+I40+I41+I42+I43+I44+I45","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Nettoertrag der ord. GdeSteuern JP"]
["Nettoertrag der ord. GdeSteuern Total",null,null,{"$f":"SUM(D48:D49)","v":11138906},11023267,11821570,{"$f":"SUM(G48:G49)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(H48:H49)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(I48:I49)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Nettoertrag der ord. GdeSteuern Total"]
[]
["Steueranlagezehntel NP in CHF",null,null,{"$f":"D48/D7/10","v":622684.12903225806},634804.90322580643,620174.96969696973,{"$f":"G48/G7/10","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Steueranlagezehntel NP in CHF"]
["Steueranlagezehntel JP in CHF",null,null,{"$f":"D49/D8/10","v":95954.967741935485},76373.612903225803,96283.818181818191,{"$f":"G49/G8/10","v":{"$error":"#DIV/0!"}},{"$f":"H49/H8/10","v":{"$error":"#DIV/0!"}},{"$f":"I49/I8/10","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Steueranlagezehntel JP in CHF"]
["Steueranlagezehntel NP und JP in CHF",null,null,{"$f":"D52+D53","v":718639.09677419357},711178.51612903224,716458.78787878796,{"$f":"G52+G53","v":{"$error":"#DIV/0!"}},{"$f":"H52+H53","v":{"$error":"#DIV/0!"}},{"$f":"I52+I53","v":{"$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$2,'Vollzug 2024_25'!$D$4:$GF$342,COLUMNS('Vollzug 2024_25'!$D:GC),FALSE)","v":66209},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$GF$342,COLUMNS('Vollzug 2024_25'!$D:GD),FALSE)","v":75899},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$GF$342,COLUMNS('Vollzug 2024_25'!$D:GE),FALSE)","v":81735},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$2,'Vollzug 2024_25'!$D$4:$GA$342,COLUMNS('Vollzug 2024_25'!$D:GA),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$GA$342,COLUMNS('Vollzug 2024_25'!$D:GA),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$GB$342,COLUMNS('Vollzug 2024_25'!$D:GB),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$GB$342,COLUMNS('Vollzug 2024_25'!$D:GB),FALSE)","v":0},{"$f":"IF($G$60=\"---\",\"---\",$G$60)","v":0},{"$f":"IF($G$60=\"---\",\"---\",$G$60)","v":0},{"$f":"IF($G$60=\"---\",\"---\",$G$60)","v":0},0,0,"Abzugsberechtigte Zentrumslasten (der Gemeinden "]
["Bern, Biel, Thun, Burgdorf u. Langenthal)",null,null,null,null,null,null,{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BV),FALSE)","v":1060954740},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BZ),FALSE)","v":1081233390},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CD),FALSE)","v":1104045590},null,null,null,null,null,null,"Amtl.Wert aller Liegenschaften mit einfacher LiegSteuer"]
[null,null,null,null,null,null,{"$f":"IF(G62=\"\",\"\",IF(G62<(F62/10),\"Achtung: Grosse Differenz gegenüber Vorjahreswerte - Bitte überprüfen!\",IF(G62>(F62*1.4),\"Achtung: Grosse Differenz gegenüber Vorjahreswerte - Bitte überprüfen!\",\"\")))","v":""}]
["Harmonisierter Steuerertrag pro Kopf",null,null,{"$f":"(((D48-D60)/D7*Prognose!E11)+(D49/D8*Prognose!E12)+(D62/1000*1.25)+D58)/D3","v":2879.7973314006072},{"$f":"(((E48-E60)/E7*Prognose!E11)+(E49/E8*Prognose!E12)+(E62/1000*1.25)+E58)/E3","v":2856.3121210132449},{"$f":"(((F48-F60)/F7*Prognose!E11)+(F49/F8*Prognose!E12)+(F62/1000*1.25)+F58)/F3","v":2879.5495312161283},{"$f":"(((G48-G60)/G7*Prognose!E11)+(G49/G8*Prognose!E12)+(G62/1000*1.25)+G58)/G3","v":{"$error":"#DIV/0!"}},{"$f":"(((H48-H60)/H7*Prognose!F11)+(H49/H8*Prognose!F12)+(H62/1000*1.25)+H58)/H3","v":{"$error":"#DIV/0!"}},{"$f":"(((I48-I60)/I7*Prognose!G11)+(I49/I8*Prognose!G12)+(I62/1000*1.25)+I58)/I3","v":{"$error":"#DIV/0!"}},{"$f":"(((J48-J60)/J7*Prognose!H11)+(J49/J8*Prognose!H12)+(J62/1000*1.25)+J58)/J3","v":{"$error":"#DIV/0!"}},{"$f":"(((K48-K60)/K7*Prognose!I11)+(K49/K8*Prognose!I12)+(K62/1000*1.25)+K58)/K3","v":{"$error":"#DIV/0!"}},{"$f":"(((L48-L60)/L7*Prognose!J11)+(L49/L8*Prognose!J12)+(L62/1000*1.25)+L58)/L3","v":{"$error":"#DIV/0!"}},"Harmonisierter Steuerertrag pro Kopf"]
["Harmonisierter Steuerertragsindex (HEI)",null,null,{"$f":"D64*100/D67","v":100.18870135082845},98.628205004265055,94.16772608497395,{"$error":"#DIV/0!"},{"$f":"H64*100/H67","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$f":"L64*100/L67","v":{"$error":"#DIV/0!"}},"Harmonisierter Steuerertragsindex (HEI)"]
[]
["Mittlerer harm. Steuerertrag pro Kopf ",null,null,{"$f":"'Vollzug 2024_25'!EY4","v":2874.3733500611888},{"$f":"'Vollzug 2024_25'!EZ4","v":2896.0398507604664},{"$f":"'Vollzug 2024_25'!FA4","v":3057.8943029990073},3101.9598082433149,3168.9074548896638,3200.3686392167456,3196.3463649041032,3235.277412531786,3224.0321552616119,"Mittlerer harm. Steuerertrag pro Kopf "]

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[null,{"$f":"IF($B$2=\"Zwieselberg*\",\"*fusionnée avec Reutigen à partir du 1er janvier 2024\",IF($B$2=\"Reutigen*\",\"*y compris Zwieselberg à partir du 1er janvier 2024\",IF($B$2=\"Wangenried*\",\"*fusionnée avec Wangen a.A. à partir du 1er janvier 2024\",IF($B$2=\"Wangen a.A.*\",\"*y compris Wangenried à partir du 1er janvier 2024\",\"\"))))","v":""},null,null,null,null,null,null,null,null,{"$f":"Prognose!K1","v":"2025-06-30"}]
[null,{"$f":"Prognose!$B$2","v":"Aarberg"}]
[null,null,null,2024,{"$f":"D3+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2"]
[1,"Péréquation financière\n(année d'exécution = moyenne sur trois ans)",null,"(2021/22/23) 2024","(2022/23/24) 2025","(2023/24/25) 2026","(2024/25/26) 2027","(2025/26/27) 2028","(2026/27/28) 2029","(2027/28/29) 2030"]
[1.01,"Population résidente moyenne selon LPFC, art. 7",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:F),FALSE)","v":4605},{"$f":"(Impôts_MCH2!D3+Impôts_MCH2!E3+Impôts_MCH2!F3)/3","v":4607.333333333333},{"$f":"(Impôts_MCH2!E3+Impôts_MCH2!F3+Impôts_MCH2!G3)/3","v":3073.6666666666665},{"$f":"(Impôts_MCH2!F3+Impôts_MCH2!G3+Impôts_MCH2!H3)/3","v":1537.6666666666667},{"$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 PP",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:G),FALSE)","v":9494933.333333334},{"$f":"(Impôts_MCH2!D48+Impôts_MCH2!E48+Impôts_MCH2!F48)/3","v":9907989},{"$f":"(Impôts_MCH2!E48+Impôts_MCH2!F48+Impôts_MCH2!G48)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!F48+Impôts_MCH2!G48+Impôts_MCH2!H48)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!G48+Impôts_MCH2!H48+Impôts_MCH2!I48)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!H48+Impôts_MCH2!I48+Impôts_MCH2!J48)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!I48+Impôts_MCH2!J48+Impôts_MCH2!K48)/3","v":{"$error":"#DIV/0!"}}]
[1.03,"Rendement fiscal ordinaire PM",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:I),FALSE)","v":1352172},{"$f":"(Steuerertrag_HRM2!D49+Steuerertrag_HRM2!E49+Steuerertrag_HRM2!F49)/3","v":1419925.3333333333},{"$f":"(Steuerertrag_HRM2!E49+Steuerertrag_HRM2!F49+Steuerertrag_HRM2!G49)/3","v":924158},{"$f":"(Impôts_MCH2!F49+Impôts_MCH2!G49+Impôts_MCH2!H49)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!G49+Impôts_MCH2!H49+Impôts_MCH2!I49)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!H49+Impôts_MCH2!I49+Impôts_MCH2!J49)/3","v":{"$error":"#DIV/0!"}},{"$f":"(Impôts_MCH2!I49+Impôts_MCH2!J49+Impôts_MCH2!K49)/3","v":{"$error":"#DIV/0!"}}]
[1.04,"Charges de centre urbain",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:N),FALSE)","v":0},{"$f":"(Impôts_MCH2!F60+Impôts_MCH2!E60+Impôts_MCH2!D60)/3","v":0},{"$f":"(Impôts_MCH2!G60+Impôts_MCH2!F60+Impôts_MCH2!E60)/3","v":0},{"$f":"(Impôts_MCH2!H60+Impôts_MCH2!G60+Impôts_MCH2!F60)/3","v":0},{"$f":"(Impôts_MCH2!I60+Impôts_MCH2!H60+Impôts_MCH2!G60)/3","v":0},{"$f":"(Impôts_MCH2!J60+Impôts_MCH2!I60+Impôts_MCH2!H60)/3","v":0},{"$f":"(Impôts_MCH2!K60+Impôts_MCH2!J60+Impôts_MCH2!I60)/3","v":0}]
[1.05,"Quotité d’impôt PP",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:H),FALSE)","v":1.55},{"$f":"(Impôts_MCH2!D7+Impôts_MCH2!E7+Impôts_MCH2!F7)/3","v":1.5833333333333333},{"$f":"(Impôts_MCH2!E7+Impôts_MCH2!F7+Impôts_MCH2!G7)/3","v":1.0666666666666667},{"$f":"(Impôts_MCH2!F7+Impôts_MCH2!G7+Impôts_MCH2!H7)/3","v":0.54999999999999993},{"$f":"(Impôts_MCH2!G7+Impôts_MCH2!H7+Impôts_MCH2!I7)/3","v":0},{"$f":"(Impôts_MCH2!H7+Impôts_MCH2!I7+Impôts_MCH2!J7)/3","v":0},{"$f":"(Impôts_MCH2!I7+Impôts_MCH2!J7+Impôts_MCH2!K7)/3","v":0}]
[1.06,"Quotité d’impôt PM",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:J),FALSE)","v":1.55},{"$f":"(Impôts_MCH2!D7+Impôts_MCH2!E7+Impôts_MCH2!F8)/3","v":1.5833333333333333},{"$f":"(Impôts_MCH2!E7+Impôts_MCH2!F7+Impôts_MCH2!G8)/3","v":1.0666666666666667},{"$f":"(Impôts_MCH2!F7+Impôts_MCH2!G8+Impôts_MCH2!H8)/3","v":0.54999999999999993},{"$f":"(Impôts_MCH2!G8+Impôts_MCH2!H8+Impôts_MCH2!I8)/3","v":0},{"$f":"(Impôts_MCH2!H8+Impôts_MCH2!I8+Impôts_MCH2!J8)/3","v":0},{"$f":"(Impôts_MCH2!I8+Impôts_MCH2!J8+Impôts_MCH2!K8)/3","v":0}]
[1.07,"Facteur d'harmonisation rend. fiscal ord. PP",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:O),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,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:P),FALSE)","v":1.65},1.65,1.65,1.65,1.65,1.65,1.65]
[1.0900000000000001,"Facteur d'harmonisation taxe immobilière",null,{"$f":"IF(VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$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 PP",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:Q),FALSE)","v":10107509.677419355},{"$f":"((((Impôts_MCH2!D48-Impôts_MCH2!D60)/Impôts_MCH2!D7)*1.65)+(((Impôts_MCH2!E48-Impôts_MCH2!E60)/Impôts_MCH2!E7)*1.65)+(((Impôts_MCH2!F48-Impôts_MCH2!F60)/Impôts_MCH2!F7)*1.65))/3","v":10327152.010752687},{"$f":"((((Impôts_MCH2!E48-Impôts_MCH2!E60)/Impôts_MCH2!E7)*1.65)+(((Impôts_MCH2!F48-Impôts_MCH2!F60)/Impôts_MCH2!F7)*1.65)+(((Impôts_MCH2!G48-Impôts_MCH2!G60)/Impôts_MCH2!G7)*1.65))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!F48-Impôts_MCH2!F60)/Impôts_MCH2!F7)*G11)+(((Impôts_MCH2!G48-Impôts_MCH2!G60)/Impôts_MCH2!G7)*G11)+(((Impôts_MCH2!H48-Impôts_MCH2!H60)/Impôts_MCH2!H7)*G11))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!G48-Impôts_MCH2!G60)/Impôts_MCH2!G7)*H11)+(((Impôts_MCH2!H48-Impôts_MCH2!H60)/Impôts_MCH2!H7)*H11)+(((Impôts_MCH2!I48-Impôts_MCH2!I60)/Impôts_MCH2!I7)*H11))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!H48-Impôts_MCH2!H60)/Impôts_MCH2!H7)*I11)+(((Impôts_MCH2!I48-Impôts_MCH2!I60)/Impôts_MCH2!I7)*I11)+(((Impôts_MCH2!J48-Impôts_MCH2!J60)/Impôts_MCH2!J7)*I11))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!I48-Impôts_MCH2!I60)/Impôts_MCH2!I7)*J11)+(((Impôts_MCH2!J48-Impôts_MCH2!J60)/Impôts_MCH2!J7)*J11)+(((Impôts_MCH2!K48-Impôts_MCH2!K60)/Impôts_MCH2!K7)*J11))/3","v":{"$error":"#DIV/0!"}}]
[1.1100000000000001,"Rendement fiscal ordinaire harmonisé PM",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:R),FALSE)","v":1439408.9032258063},{"$f":"((((Impôts_MCH2!D49)/Impôts_MCH2!D8)*E12)+(((Impôts_MCH2!E49)/Impôts_MCH2!E8)*E12)+(((Impôts_MCH2!F49)/Impôts_MCH2!F8)*E12))/3","v":1477368.1935483869},{"$f":"((((Impôts_MCH2!E49)/Impôts_MCH2!E8)*F12)+(((Impôts_MCH2!F49)/Impôts_MCH2!F8)*F12)+(((Impôts_MCH2!G49)/Impôts_MCH2!G8)*F12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!F49)/Impôts_MCH2!F8)*G12)+(((Impôts_MCH2!G49)/Impôts_MCH2!G8)*G12)+(((Impôts_MCH2!H49)/Impôts_MCH2!H8)*G12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!G49)/Impôts_MCH2!G8)*H12)+(((Impôts_MCH2!H49)/Impôts_MCH2!H8)*H12)+(((Impôts_MCH2!I49)/Impôts_MCH2!I8)*H12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!H49)/Impôts_MCH2!H8)*I12)+(((Impôts_MCH2!I49)/Impôts_MCH2!I8)*I12)+(((Impôts_MCH2!J49)/Impôts_MCH2!J8)*I12))/3","v":{"$error":"#DIV/0!"}},{"$f":"((((Impôts_MCH2!I49)/Impôts_MCH2!I8)*J12)+(((Impôts_MCH2!J49)/Impôts_MCH2!J8)*J12)+(((Impôts_MCH2!K49)/Impôts_MCH2!K8)*J12))/3","v":{"$error":"#DIV/0!"}}]
[1.1200000000000001,"Taxe immobilière, rendement harmonisé",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:S),FALSE)","v":1326610.21},{"$f":"(((Impôts_MCH2!D62*1.25)+(Impôts_MCH2!E62*1.25)+(Impôts_MCH2!F62*1.25))/1000)/3","v":1352597.3833333333},{"$f":"(((Impôts_MCH2!E62*1.25)+(Impôts_MCH2!F62*1.25)+(Impôts_MCH2!G62*1.25))/1000)/3","v":910532.90833333333},{"$f":"(((Impôts_MCH2!F62*1.25)+(Impôts_MCH2!G62*1.25)+(Impôts_MCH2!H62*1.25))/1000)/3","v":460018.99583333335},{"$f":"(((Impôts_MCH2!G62*1.25)+(Impôts_MCH2!H62*1.25)+(Impôts_MCH2!I62*1.25))/1000)/3","v":0},{"$f":"(((Impôts_MCH2!H62*1.25)+(Impôts_MCH2!I62*1.25)+(Impôts_MCH2!J62*1.25))/1000)/3","v":0},{"$f":"(((Impôts_MCH2!I62*1.25)+(Impôts_MCH2!J62*1.25)+(Impôts_MCH2!K62*1.25))/1000)/3","v":0}]
[1.1299999999999999,"Part de l'impôt fédéral direct",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:T),FALSE)","v":66466.666666666672},{"$f":"(Impôts_MCH2!D58+Impôts_MCH2!E58+Impôts_MCH2!F58)/3","v":74614.333333333328},{"$f":"(Impôts_MCH2!E58+Impôts_MCH2!F58+Impôts_MCH2!G58)/3","v":52544.666666666664},{"$f":"(Impôts_MCH2!F58+Impôts_MCH2!G58+Impôts_MCH2!H58)/3","v":27245},{"$f":"(Impôts_MCH2!G58+Impôts_MCH2!H58+Impôts_MCH2!I58)/3","v":0},{"$f":"(Impôts_MCH2!H58+Impôts_MCH2!I58+Impôts_MCH2!J58)/3","v":0},{"$f":"(Impôts_MCH2!I58+Impôts_MCH2!J58+Impôts_MCH2!K58)/3","v":0}]
[1.1399999999999999,"Rendement fiscal harmonisé total incl. part de l'impôt fédéral direct",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:U),FALSE)","v":12939995.45731183},{"$f":"E14+E15+E16+E17","v":13231731.920967741},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[1.1499999999999999,"Rendement fiscal harmonisé par habitant",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:V),FALSE)","v":2809.988155768041},{"$f":"E18/E5","v":2871.8850935395185},{"$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$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:W),FALSE)","v":2826.4027744349587},{"$f":"Prognose!E20","v":2943.1249560458314},{"$f":"Prognose!F20","v":3041},{"$f":"Prognose!G20","v":3124},{"$f":"Prognose!H20","v":3165},{"$f":"Prognose!I20","v":3189},{"$f":"Prognose!J20","v":3211}]
[1.17,"Indice de rendement fiscal harmonisé (IRH)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:X),FALSE)","v":99.419239932277549},{"$f":"E19/E20*100","v":97.579448254143259},{"$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$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:AB),FALSE)","v":27968.048015627741},{"$f":"(100-E21)*$C$22*E20*E5/100","v":121443.54347934488},{"$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$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:AD),FALSE)","v":99.63412115733486},{"$f":"(E18+E22)/E5*100/E20","v":98.475052400110258},{"$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$2,'Vollzug 2024_25'!$D$4:$BE$342,COLUMNS('Vollzug 2024_25'!$D:AE),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,{"$f":"Prognose!M24","v":"(22/23/23)"},null,{"$f":"Prognose!O24","v":"(22/23/23)"},null,{"$f":"Prognose!Q24","v":"(22/23/23)"},null,{"$f":"Prognose!S24","v":"(22/23/23)"}]
[1.21,"Bilan par habitant",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BL),FALSE)","v":3262.1369127127532},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GK$342,COLUMNS('Vollzug 2024_25'!$D:FJ),FALSE)","v":3194.4424323962426},null,null,null,null,null,null,{"$f":"Prognose!L25","v":"Mittelwert"},{"$f":"Prognose!M25","v":4340.8133730062455},{"$f":"Prognose!N25","v":-2.5485418087664039E-16},{"$f":"Prognose!O25","v":51.880292666154411},{"$f":"Prognose!P25","v":1.3521522210360115E-16},{"$f":"Prognose!Q25","v":-3.5974027086002587},{"$f":"Prognose!R25","v":-1.9221771769629575E-16},{"$f":"Prognose!S25","v":5.9547613275701544E-2},{"$f":"Prognose!T25","v":-5.1699937863141616E-17},{"$f":"Prognose!U25","v":7.7881316652809492E-17}]
[1.22,"Indexé/Standardisé",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BM),FALSE)","v":-0.2580403104523793},{"$f":"IF(E25=\"---\",\"---\",(E25-$M$25)/$M$28)","v":-0.31547003123186179},{"$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."},{"$f":"Prognose!M26","v":479.92857680832486},{"$f":"Prognose!N26","v":-1.0624776013521975},{"$f":"Prognose!O26","v":1.5836735816708856},{"$f":"Prognose!P26","v":-1.1761070010245249},{"$f":"Prognose!Q26","v":-56.705319718830395},{"$f":"Prognose!R26","v":-7.8548359715070308},{"$f":"Prognose!S26","v":-3.7713920419678497},{"$f":"Prognose!T26","v":-8.5522401213188761},{"$f":"Prognose!U26","v":-4.2933056677620547}]
[1.23,"Dette brutte par rapport aux revenus",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BF),FALSE)","v":38.790292301856105},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GK$342,COLUMNS('Vollzug 2024_25'!$D:FD),FALSE)","v":58.856867784773137},null,null,null,null,null,null,{"$f":"Prognose!L27","v":"Max."},{"$f":"Prognose!M27","v":27803.390827832874},{"$f":"Prognose!N27","v":6.4566710305091508},{"$f":"Prognose!O27","v":257.53179391751547},{"$f":"Prognose!P27","v":4.8088355598347912},{"$f":"Prognose!Q27","v":16.219331567372706},{"$f":"Prognose!R27","v":2.9309603161186808},{"$f":"Prognose!S27","v":1.7980831465348335},{"$f":"Prognose!T27","v":3.8811296125550694},{"$f":"Prognose!U27","v":1.8828207215421489}]
[1.24,"Indexé/Standardisé",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BG),FALSE)","v":-0.30580321532926286},{"$f":"IF(E27=\"---\",\"---\",(E27-$O$25)/$O$28)","v":0.16313619065326573},{"$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"},{"$f":"Prognose!M28","v":3633.8505313281307},{"$f":"Prognose!N28","v":1},{"$f":"Prognose!O28","v":42.765342813765557},{"$f":"Prognose!P28","v":1.0000000000000004},{"$f":"Prognose!Q28","v":6.7611745430300614},{"$f":"Prognose!R28","v":0.99999999999999933},{"$f":"Prognose!S28","v":0.44794575466769826},{"$f":"Prognose!T28","v":1},{"$f":"Prognose!U28","v":0.64874936027903873}]
[1.25,"Charges nettes des intérêts ",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BH),FALSE)","v":-1.323710075193387},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GK$342,COLUMNS('Vollzug 2024_25'!$D:FF),FALSE)","v":-0.99986998035213792}]
[1.26,"Indexé/Standardisé",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BI),FALSE)","v":0.41218147152809936},{"$f":"IF(E29=\"---\",\"---\",(E29-$Q$25)/$Q$28)","v":0.38418365207356719},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BJ),FALSE)","v":0.15786324393074849},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GK$342,COLUMNS('Vollzug 2024_25'!$D:FH),FALSE)","v":0.44121064780207259},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BK),FALSE)","v":0.31138581829557815},{"$f":"IF(E31=\"---\",\"---\",(E31-$S$25)/$S$28)","v":0.85202958293354514},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BN),FALSE)","v":0.16895109623669849},{"$f":"IF(E25=\"---\",\"---\",(E28+E30+E32-E26)/4)","v":0.42870486422305998},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BO),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},{"$f":"E36-E24","v":0},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AJ),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,{"$f":"D22+D36","v":27968.048015627741},121443.54347934488,{"$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,{"$f":"$D$3","v":2024},{"$f":"D40+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2"]
[2.0099999999999998,"Indemnité forfaitaire Berne / Bienne / Thoune",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:AP),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GG$342,COLUMNS('Vollzug 2024_25'!$D:GG),FALSE)","v":"---"},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$GG$342,COLUMNS('Vollzug 2024_25'!$D:GG),FALSE)","v":"---"},{"$f":"IF($E$41=0,\"---\",$F$41)","v":"---"},{"$f":"IF($E$41=0,\"---\",$F$41)","v":"---"},{"$f":"IF($E$41=0,\"---\",$F$41)","v":"---"},{"$f":"IF($E$41=0,\"---\",$F$41)","v":"---"}]
[2.02,"Total",null,{"$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},{"$f":"Prognose!M44","v":0}]
[3,"Prestation complémentaire géo-topographique",null,{"$f":"$D$3","v":2024},{"$f":"D45+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2",{"$f":"Prognose!L45","v":145},{"$f":"Prognose!M45","v":25}]
[3.01,"PC superficie p.hab./ha",{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FQ),FALSE)","v":0.17211691506294313},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AR),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FR),FALSE)","v":0},null,null,null,null,null,null,{"$f":"Prognose!L46","v":150},{"$f":"Prognose!M46","v":50}]
[null,{"$f":"'Vollzug 2024_25'!FQ340","v":0.57168166089965389}]
[3.02,"PC route p.hab./m'",{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FS),FALSE)","v":7.8987121979453052},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AT),FALSE)","v":0},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FT),FALSE)","v":0},null,null,null,null,null,null,{"$f":"Prognose!L48","v":155},{"$f":"Prognose!M48","v":75}]
[null,{"$f":"'Vollzug 2024_25'!FS340","v":12.11865168539326}]
[3.03,"Prestation complémentaire totale",null,{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AU),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":99.419239932277549},97.579448254143259,{"$error":"#DIV/0!"},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AW),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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:AY),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":{"$error":"#DIV/0!"}},"9300.4621.6"]
[null,"*Attention: prévision provisoire"]
[]
[4,"Prestation complémentaire socio-démographique",null,{"$f":"$D$3","v":2024},{"$f":"D57+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2"]
[4.01,"Indice (par habitant)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BA),FALSE)","v":524.44000000000005},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FV),FALSE)","v":449.16}]
[4.0199999999999996,"Indice (absolu)",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BB),FALSE)","v":2415046.2000000002},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FW),FALSE)","v":2069429.84}]
[4.03,"Pourcentage",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BC),FALSE)*100","v":0.31839137918703958},{"$f":"IF(E58=\"---\",\"---\",VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FX),FALSE)*100)","v":0.30641200932939022}]
[4.04,"Total",null,{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BD),FALSE)","v":54126.534461796728},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FY),FALSE)","v":53622.101632643287},null,null,null,null,null,"9300.4621.6"]
[null,"*Attention: prévision provisoire"]
[]
[]
[5,"Systèmes de compensation des charges",null,{"$f":"$D$3","v":2024},{"$f":"D65+1","v":2025},2026,2027,2028,2029,2030]
[null,"Bases"]
[5.01,"Population résidante selon le domicile civil",null,{"$f":"Impôts_MCH2!E3","v":4608},{"$f":"Impôts_MCH2!F3","v":4613},{"$f":"Impôts_MCH2!G3","v":0},{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BQ),FALSE)","v":517.9},{"$f":"VLOOKUP($B$2,'Vollzug 2024_25'!$D$4:$FY$342,COLUMNS('Vollzug 2024_25'!$D:FO),FALSE)","v":517.9}]
[null,"*Attention: prévision provisoire"]
[]
[6,"Compensation des charges Traitements pers. enseignant",null,{"$f":"$D$3","v":2024},{"$f":"D71+1","v":2025},2026,2027,2028,2029,2030,"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},{"$f":"J76+J77","v":0},"voir report de l'outil prévisionnel"]
[]
[7,"Compensation des charges Traitements du pers. enseignant",null,{"$f":"$D$3","v":2024},{"$f":"D80+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2"]
[null,"Cycle élémentaire"]
[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},{"$f":"J85+J86","v":0},"voir report de l'outil prévisionnel"]
[]
[8,"Compensation des charges Traitements du pers. enseignant",null,{"$f":"$D$3","v":2024},{"$f":"D89+1","v":2025},2026,2027,2028,2029,2030,"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},{"$f":"J94+J95","v":0},"voir report de l'outil prévisionnel"]
[]
[9,"Compensation des charges Traitements du pers. enseignant",null,{"$f":"$D$3","v":2024},{"$f":"D98+1","v":2025},2026,2027,2028,2029,2030,"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},{"$f":"J103+J104","v":0},"voir report de l'outil prévisionnel"]
[]
["6/7/8/9","Total compensation des charges Traitements du pers. enseignant",null,"12 Mois",null,{"$f":"F78+F87+F96+F105","v":0},{"$f":"G78+G87+G96+G105","v":0},0,0,0]
[]
[]
[10,"Compensation des charges secteur social",null,{"$f":"$D$3","v":2024},{"$f":"D110+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2"]
[10.01,"Francs par habitant",null,null,null,{"$f":"Prognose!F111","v":639},{"$f":"Prognose!G111","v":651},{"$f":"Prognose!H111","v":665},{"$f":"Prognose!I111","v":653},{"$f":"Prognose!J111","v":653}]
[10.02,"Total",null,null,null,{"$f":"F111*F67","v":0},{"$f":"G111*G67","v":0},{"$f":"H111*H67","v":0},{"$f":"I111*I67","v":0},{"$f":"J111*J67","v":0},5799.3611000000001]
[]
[10.029999999999999,"Franchise\nStructures d'accueil extrafamilial et centres communautaires"]
[10.039999999999999,"Total",null,null,null,{"$f":"SUM(F114)","v":0},{"$f":"SUM(G114)","v":0},{"$f":"SUM(H114)","v":0},{"$f":"SUM(I114)","v":0},{"$f":"SUM(J114)","v":0}]
[null,"                                                                                                                                                                                                                                    Modification par rapport à la version 2 du plan                                                                                        "]
[]
[11,"Compensation des charges PC",null,{"$f":"$D$3","v":2024},{"$f":"D118+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2"]
[11.01,"Francs par habitant",null,null,null,{"$f":"Prognose!F119","v":232},{"$f":"Prognose!G119","v":236},{"$f":"Prognose!H119","v":241},{"$f":"Prognose!I119","v":248},{"$f":"Prognose!J119","v":247}]
[11.02,"Total",null,null,null,{"$f":"F119*F67","v":0},{"$f":"G119*G67","v":0},{"$f":"H119*H67","v":0},{"$f":"I119*I67","v":0},{"$f":"J119*J67","v":0},5320.3630999999996]
[null,"                                                                                                                                                                   "]
[]
[12,"Compensation des charges allocations familiales",null,{"$f":"$D$3","v":2024},{"$f":"D123+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2"]
[12.01,"Francs par habitant",null,null,null,{"$f":"Prognose!F124","v":5},{"$f":"Prognose!G124","v":5},{"$f":"Prognose!H124","v":5},{"$f":"Prognose!I124","v":6},{"$f":"Prognose!J124","v":5}]
[12.02,"Total",null,null,null,{"$f":"F124*F67","v":0},{"$f":"G124*G67","v":0},{"$f":"H124*H67","v":0},{"$f":"I124*I67","v":0},{"$f":"J124*J67","v":0},5410.3630999999996]
[]
[]
[13,"Compensation des charges transports publics",null,{"$f":"$D$3","v":2024},{"$f":"D128+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2"]
[13.01,"Francs par point TP",null,null,null,{"$f":"Prognose!F129","v":396},{"$f":"Prognose!G129","v":407},{"$f":"Prognose!H129","v":398},{"$f":"Prognose!I129","v":398},{"$f":"Prognose!J129","v":404}]
[13.02,"Part des points TP",0.66669999999999996,null,null,{"$f":"F129*F68","v":0},{"$f":"G129*G68","v":0},{"$f":"H129*H68","v":0},{"$f":"I129*I68","v":0},{"$f":"J129*J68","v":0}]
[13.03,"Francs par habitant",null,null,null,{"$f":"Prognose!F131","v":51},{"$f":"Prognose!G131","v":52},{"$f":"Prognose!H131","v":51},{"$f":"Prognose!I131","v":51},{"$f":"Prognose!J131","v":52}]
[13.04,"Part des habitants",0.33329999999999999,null,null,{"$f":"F131*F67","v":0},{"$f":"G131*G67","v":0},{"$f":"H131*H67","v":0},{"$f":"I131*I67","v":0},{"$f":"J131*J67","v":0}]
[13.05,"Total",null,null,null,{"$f":"F130+F132","v":0},{"$f":"G130+G132","v":0},{"$f":"H130+H132","v":0},{"$f":"I130+I132","v":0},{"$f":"J130+J132","v":0},6291.3630999999996]
[null,"                                                                                                                                                                                                                                    Modification par rapport à la version 2 du plan                                                                                        "]
[]
[14,"Compensation des charges \" Nouvelle répartition des tâches \"",null,{"$f":"$D$3","v":2024},{"$f":"D136+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2"]
[14.01,"Francs par habitant",null,null,null,{"$f":"Prognose!F137","v":183},{"$f":"Prognose!G137","v":182},{"$f":"Prognose!H137","v":181},{"$f":"Prognose!I137","v":180},{"$f":"Prognose!J137","v":179}]
[14.02,"Total",null,null,null,{"$f":"F137*F67","v":0},{"$f":"G137*G67","v":0},{"$f":"H137*H67","v":0},{"$f":"I137*I67","v":0},{"$f":"J137*J67","v":0},"9300.3621.6"]
[]
[]
[15,"Instauration de forfaits pour les frais d'intervention",null,{"$f":"$D$3","v":2024},{"$f":"D141+1","v":2025},2026,2027,2028,2029,2030,"Compte MCH2"]
[null,"pour les communes comptant ","par habitant :"]
[15.01,"jusqu’à 1'000 habitants :",{"$f":"Prognose!C143","v":0.65},null,null,{"$f":"IF(F$67<1001,$C$143*F$67,0)","v":0},{"$f":"IF(G$67<1001,$C$143*G$67,0)","v":0},{"$f":"IF(H$67<1001,$C$143*H$67,0)","v":0},0,0]
[15.02,"entre 1'001 et 2'000 habitants :",{"$f":"Prognose!C144","v":1.1000000000000001},null,null,{"$f":"IF(F$67>2000,0,IF(F$67<1001,0,$C$144*F$67))","v":0},{"$f":"IF(G$67>2000,0,IF(G$67<1001,0,$C$144*G$67))","v":0},{"$f":"IF(H$67>2000,0,IF(H$67<1001,0,$C$144*H$67))","v":0},0,0]
[15.03,"entre 2'001 et 4'000 habitants :",{"$f":"Prognose!C145","v":2.5},null,null,{"$f":"IF(F$67>4000,0,IF(F$67<2001,0,$C$145*F$67))","v":0},{"$f":"IF(G$67>4000,0,IF(G$67<2001,0,$C$145*G$67))","v":0},0,0,0]
[15.04,"entre 4'001 et 10'000 habitants :",{"$f":"Prognose!C146","v":4.3499999999999996},null,null,{"$f":"IF(F$67>10000,0,IF(F$67<4001,0,$C$146*F$67))","v":0},{"$f":"IF(G$67>10000,0,IF(G$67<4001,0,$C$146*G$67))","v":0},0,0,0]
[15.05,"plus de 10'000 habitants ",{"$f":"Prognose!C147","v":5.45},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$147,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(G$67>10000,G$67*$C$147,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(H$67>10000,H$67*$C$147,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(I$67>10000,I$67*$C$147,0))))","v":0},{"$f":"IF($B$2=\"Bern\",0,IF($B$2=\"Biel/Bienne\",0,IF($B$2=\"Thun\",0,IF(J$67>10000,J$67*$C$147,0))))","v":0}]
[15.06,"pour la Ville de Thoune :",{"$f":"Prognose!C148","v":8.5},null,null,{"$f":"IF($B$2=\"Thun\",$C$148*F$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$148*G$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$148*H$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$148*I$67,0)","v":0},{"$f":"IF($B$2=\"Thun\",$C$148*J$67,0)","v":0}]
[15.07,"pour la Ville de Bienne :",{"$f":"Prognose!C149","v":18.5},null,null,{"$f":"IF($B$2=\"Biel/Bienne\",$C$149*F$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$149*G$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$149*H$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$149*I$67,0)","v":0},{"$f":"IF($B$2=\"Biel/Bienne\",$C$149*J$67,0)","v":0}]
[15.08,"pour la Ville de Berne :",{"$f":"Prognose!C150","v":18.850000000000001},null,null,{"$f":"IF($B$2=\"Bern\",$C$150*F$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$150*G$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$150*H$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$150*I$67,0)","v":0},{"$f":"IF($B$2=\"Bern\",$C$150*J$67,0)","v":0}]
[15.09,"Total",null,null,null,{"$f":"SUM(F143:F150)","v":0},{"$f":"SUM(G143:G150)","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."]
[null,"RSB 551.111 - Ordonnance sur la police (OPol) a été révisée pour le 1er août 2024 et les taux ont été adaptés."]

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[]
["Impôts MCH2",null,null,2022,{"$f":"D2+1","v":2023},{"$f":"E2+1","v":2024},2025,2026,2027,2028,2029,{"$f":"K2+1","v":2030},"Impôts MCH2"]
["Population résidente moyenne selon le principe de résidence civile",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BS),FALSE)","v":4601},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BW),FALSE)","v":4608},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CA),FALSE)","v":4613},null,null,null,null,null,null,"Pour le calcul de la péréquation financière et de la compensation des charges (LPFC, art. 7)"]
["Population résidante permanente au 31.12.",null,null,null,null,null,null,null,null,null,null,null,"Pour calculer le nombre de contribuables"]
["x Coefficient de conversion en %",null,null,null,null,null,null,null,null,null,null,null,"x Coefficient de conversion en %"]
["= Contribuables",null,null,null,null,null,{"$f":"IF(G4*G5/100<>0,G4*G5/100,\"\")","v":""},{"$f":"IF(H4*H5/100<>0,H4*H5/100,\"\")","v":""},"","","","","= Contribuables"]
["Quotité d'impôt des personnes physiques (PP)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BT),FALSE)","v":1.55},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BX),FALSE)","v":1.55},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CB),FALSE)","v":1.65},null,null,null,null,null,null,"Quotité d'impôt des personnes physiques (PP)"]
["Quotité d'impôt des personnes morales (PM)",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BU),FALSE)","v":1.55},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BY),FALSE)","v":1.55},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CC),FALSE)","v":1.65},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,{"$f":"D14/D7/D6","v":{"$error":"#DIV/0!"}},{"$f":"E14/E7/E6","v":{"$error":"#DIV/0!"}},{"$f":"F14/F7/F6","v":{"$error":"#DIV/0!"}},{"$f":"F13+F13*G11/100","v":{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CF),FALSE)","v":8572641},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DD),FALSE)","v":8730389},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EB),FALSE)","v":9200997},{"$f":"G13*G6*G7","v":{"$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":"D20/D7/D6","v":{"$error":"#DIV/0!"}},{"$f":"E20/E7/E6","v":{"$error":"#DIV/0!"}},{"$f":"F20/F7/F6","v":{"$error":"#DIV/0!"}},{"$f":"F19+F19*G17/100","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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CK),FALSE)","v":801587},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DI),FALSE)","v":821271},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EG),FALSE)","v":860950},{"$f":"G19*G7*G6","v":{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CP),FALSE)","v":1026390},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DN),FALSE)","v":1022096},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EL),FALSE)","v":1537049},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CU),FALSE)","v":39037},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DS),FALSE)","v":12559},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EQ),FALSE)","v":8567},null,null,null,null,null,null,"°Impôts sur le capital des personnes morales"]
["°Impôts des sociétes holding",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CY),FALSE)","v":63},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DW),FALSE)","v":-59},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EU),FALSE)","v":0},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,{"$f":"D23+D24+D25","v":1065490},{"$f":"E23+E24+E25","v":1034596},{"$f":"F23+F24+F25","v":1545616},{"$f":"IF(G23+G24+G25<>0,G23+G24+G25,(F28*G8/F8)*G26/100+(F28*G8/F8))","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Total"]
[]
["Pertes sur créances, impôts communaux généraux* [-]",null,null,{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CE),FALSE)","v":-80331},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DC),FALSE)","v":-92649},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EA),FALSE)","v":-72891},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CG),FALSE)","v":365141},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DE),FALSE)","v":370694},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EC),FALSE)","v":327171},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CH),FALSE)","v":-246456},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DF),FALSE)","v":-240521},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:ED),FALSE)","v":-260595},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CI),FALSE)","v":-2602},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DG),FALSE)","v":-2621},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EE),FALSE)","v":-2366},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CJ),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DH),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EF),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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CL),FALSE)","v":45332},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DJ),FALSE)","v":57315},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EH),FALSE)","v":43187},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CM),FALSE)","v":-86715},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DK),FALSE)","v":-87113},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EI),FALSE)","v":-83134},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CN),FALSE)","v":262717},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DL),FALSE)","v":238705},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EJ),FALSE)","v":185829},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CO),FALSE)","v":2607},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DM),FALSE)","v":3619},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EK),FALSE)","v":5331},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CQ),FALSE)","v":563482},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DO),FALSE)","v":219061},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EM),FALSE)","v":174483},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CR),FALSE)","v":-129641},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DP),FALSE)","v":-70220},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EN),FALSE)","v":-130082},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CS),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DQ),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EO),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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CT),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DR),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EP),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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CV),FALSE)","v":1136},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DT),FALSE)","v":420},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:ER),FALSE)","v":510},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CW),FALSE)","v":-13165},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DU),FALSE)","v":-66},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:ES),FALSE)","v":-1844},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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CX),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DV),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:ET),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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CZ),FALSE)","v":17683},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:DX),FALSE)","v":40387},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:EV),FALSE)","v":28408},null,null,null,null,null,null,"Encaissement de créances fiscales amorties*"]
[]
["Impôts communaux généraux PP",null,null,{"$f":"D14+D20+D30+D31+D32+D33+D34+D35+D36+D37+D38+D46","v":9651604},9839476,10232887,{"$f":"G14+G20+G30+G31+G32+G33+G34+G35+G36+G37+G38+G46","v":{"$error":"#DIV/0!"}},{"$f":"H14+H20+H30+H31+H32+H33+H34+H35+H36+H37+H38+H46","v":{"$error":"#DIV/0!"}},{"$f":"I14+I20+I30+I31+I32+I33+I34+I35+I36+I37+I38+I46","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Impôts communaux généraux PP"]
["Impôts communaux généraux PM",null,null,{"$f":"D28+D39+D40+D41+D42+D43+D44+D45","v":1487302},1183791,1588683,{"$f":"G28+G39+G40+G41+G42+G43+G44+G45","v":0},{"$f":"H28+H39+H40+H41+H42+H43+H44+H45","v":{"$error":"#DIV/0!"}},{"$f":"I28+I39+I40+I41+I42+I43+I44+I45","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Impôts communaux généraux PM"]
["Impôts communaux généraux total",null,null,{"$f":"SUM(D48:D49)","v":11138906},11023267,11821570,{"$f":"SUM(G48:G49)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(H48:H49)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(I48:I49)","v":{"$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":"D48/D7/10","v":622684.12903225806},{"$f":"E48/E7/10","v":634804.90322580643},620174.96969696973,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Dixième de quotité d'impôt PP (francs)"]
["Dixième de quotité d'impôt PM (francs)",null,null,{"$f":"D49/D8/10","v":95954.967741935485},76373.612903225803,96283.818181818191,{"$f":"G49/G8/10","v":{"$error":"#DIV/0!"}},{"$f":"H49/H8/10","v":{"$error":"#DIV/0!"}},{"$f":"I49/I8/10","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Dixième de quotité d'impôt PM (francs)"]
["Dixième de quotité d'impôt PP et PM (francs)",null,null,{"$f":"D52+D53","v":718639.09677419357},711178.51612903224,716458.78787878796,{"$f":"G52+G53","v":{"$error":"#DIV/0!"}},{"$f":"H52+H53","v":{"$error":"#DIV/0!"}},{"$f":"I52+I53","v":{"$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$2,'Vollzug 2024_25'!$D$4:$GF$342,COLUMNS('Vollzug 2024_25'!$D:GC),FALSE)","v":66209},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$GF$342,COLUMNS('Vollzug 2024_25'!$D:GD),FALSE)","v":75899},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$GF$342,COLUMNS('Vollzug 2024_25'!$D:GE),FALSE)","v":81735},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$2,'Vollzug 2024_25'!$D$4:$GA$342,COLUMNS('Vollzug 2024_25'!$D:GA),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$GA$342,COLUMNS('Vollzug 2024_25'!$D:GA),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$GB$342,COLUMNS('Vollzug 2024_25'!$D:GB),FALSE)","v":0},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$GB$342,COLUMNS('Vollzug 2024_25'!$D:GB),FALSE)","v":0},{"$f":"IF($G$60=\"---\",\"---\",$G$60)","v":0},{"$f":"IF($G$60=\"---\",\"---\",$G$60)","v":0},{"$f":"IF($G$60=\"---\",\"---\",$G$60)","v":0},0,0,"Charges de centre urbain donnant droit à déduction"]
["(Berne, Bienne, Thoune, Berthoud et Langenthal)",null,null,null,null,null,null,{"$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$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BV),FALSE)","v":1060954740},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:BZ),FALSE)","v":1081233390},{"$f":"VLOOKUP(Prognose!$B$2,'Vollzug 2024_25'!$D$4:$FB$342,COLUMNS('Vollzug 2024_25'!$D:CD),FALSE)","v":1104045590},null,null,null,null,null,null,"Valeur officielle de tous les immeubles avec taxe immob. simple"]
[null,null,null,null,null,null,{"$f":"IF(G62=\"\",\"\",IF(G62<(F62/10),\"Attention: différence importante par rapport aux chiffres de l’année précédente, merci de vérifier!\",IF(G62>(F62*1.4),\"Attention: différence importante par rapport aux chiffres de l’année précédente, merci de vérifier!\",\"\")))","v":""}]
["Rendement fiscal harm. par habitant",null,null,{"$f":"(((D48-D60)/D7*Prognose!E11)+(D49/D8*Prognose!E12)+(D62/1000*1.25)+D58)/D3","v":2879.7973314006072},{"$f":"(((E48-E60)/E7*Prognose!E11)+(E49/E8*Prognose!E12)+(E62/1000*1.25)+E58)/E3","v":2856.3121210132449},{"$f":"(((F48-F60)/F7*Prognose!E11)+(F49/F8*Prognose!E12)+(F62/1000*1.25)+F58)/F3","v":2879.5495312161283},{"$f":"(((G48-G60)/G7*Prognose!E11)+(G49/G8*Prognose!E12)+(G62/1000*1.25)+G58)/G3","v":{"$error":"#DIV/0!"}},{"$f":"(((H48-H60)/H7*Prognose!F11)+(H49/H8*Prognose!F12)+(H62/1000*1.25)+H58)/H3","v":{"$error":"#DIV/0!"}},{"$f":"(((I48-I60)/I7*Prognose!G11)+(I49/I8*Prognose!G12)+(I62/1000*1.25)+I58)/I3","v":{"$error":"#DIV/0!"}},{"$f":"(((J48-J60)/J7*Prognose!H11)+(J49/J8*Prognose!H12)+(J62/1000*1.25)+J58)/J3","v":{"$error":"#DIV/0!"}},{"$f":"(((K48-K60)/K7*Prognose!I11)+(K49/K8*Prognose!I12)+(K62/1000*1.25)+K58)/K3","v":{"$error":"#DIV/0!"}},{"$f":"(((L48-L60)/L7*Prognose!J11)+(L49/L8*Prognose!J12)+(L62/1000*1.25)+L58)/L3","v":{"$error":"#DIV/0!"}},"Rendement fiscal harm. par habitant"]
["Indice de rendement fiscal harmonisé (IRH)",null,null,{"$f":"D64*100/D67","v":100.18870135082845},98.628205004265055,94.16772608497395,{"$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 2024_25'!EY4","v":2874.3733500611888},{"$f":"'Vollzug 2024_25'!EZ4","v":2896.0398507604664},{"$f":"'Vollzug 2024_25'!FA4","v":3057.8943029990073},{"$f":"Steuerertrag_HRM2!G67","v":3101.9598082433149},{"$f":"Steuerertrag_HRM2!H67","v":3168.9074548896638},{"$f":"Steuerertrag_HRM2!I67","v":3200.3686392167456},{"$f":"Steuerertrag_HRM2!J67","v":3196.3463649041032},{"$f":"Steuerertrag_HRM2!K67","v":3235.277412531786},{"$f":"Steuerertrag_HRM2!L67","v":3224.0321552616119},"Rendement fiscal harm. moyen par habitant"]