{"text_format":"3","workbook":"xlsx","n_sheets":9,"sheets":["Bearbeitungshinweise","Unterhaltsberechnung","Schonvermögen","Verrentungstabelle","Rentenlücke","Korrektur der Altersvorsorge","Parametereinstellung","BMF-Tabelle","Sterbetafel"],"not_rendered":{"images":2,"macros":1,"external_links":3,"defined_names":64,"comments":2},"read":"whole","date_system":"1900"}

{"sheet":"Bearbeitungshinweise","index":0,"n_rows":53,"n_cols":10,"rows_kept":53,"merged":[[0,9,1,16],[2,9,2,16],[32,9,32,16],[33,9,33,16],[34,9,34,16],[35,9,35,16],[36,9,36,16],[37,9,37,16],[38,9,38,16],[39,1,40,7],[41,5,41,7],[42,5,42,7],[43,1,43,7],[44,4,44,7],[45,1,45,7],[46,2,46,6],[47,2,47,6],[48,2,48,6],[50,3,50,6],[51,1,51,7],[52,1,52,7]]}
["",{"$nulls":8},"Das Berechnungsblatt Elternunterhalt"]
[]
[{"$nulls":9},"entstanden aus FamRZ-Buch 21, 5. Aufl. 2015"]
[{"$nulls":9},"Das Berechnungsblatt Elternunterhalt ermöglicht dem Anwalt die schnelle Berechnung von Elternunterhalt."]
[{"$nulls":9},"Es wurde die Berechnungsmethode aus der Entscheidung des BGH v. 28.7.2010 - XII ZR 140/07"]
[{"$nulls":9},"als einzige Berechnungsmethode gewählt, weil sich durch diese Entscheidung die übrigen"]
[{"$nulls":9},"Methoden erübrigen."]
[]
[{"$nulls":9},"Die Handhabung des Berechnungsblattes ist denkbar einfach:"]
[{"$nulls":9},"1. Klicken Sie auf den Registereintrag 'Unterhaltsberechnung';"]
[{"$nulls":9},"2. Tragen Sie die Nettoberechnungswerte in die weißen Felder des Berechnungsblattes ein;"]
[{"$nulls":9},"3. Das Feld 'berufsbedingte Aufwendungen' ist vorbelegt mit 5% des Erwerbseinkommens. Diese Vorein-"]
[{"$nulls":9},"   stellung kann einfach überschrieben werden."]
[{"$nulls":9},"4. Lesen Sie das Ergebnis ab und variieren Sie gegebenenfalls die Einträge;"]
[{"$nulls":9},"5. Drucken Sie das Berechnungsblatt aus"]
[{"$nulls":9},"6. Speichern Sie die Berechnung in einem Verzeichnis Ihrer Wahl, am besten unter einem Namen ab."]
[{"$nulls":9},"7. Sie können sich die Arbeit mit dem Berechnungsblatt ganz erheblich dadurch vereinfachen, dass"]
[{"$nulls":9},"   Sie das Blatt als 'Dokumentvorlage' unter der Bezeichnung 'Elternunterhalt.xlt' abspeichern."]
[{"$nulls":9},"   In diesem Fall laden Sie ein neues Blatt stets über <alt> + <Datei> + <Neu>. Es erscheint"]
[{"$nulls":9},"   dann eine Auswahl von Dokumentvorlagen (Extension xlt). Wählen Sie 'Elternunterhalt'."]
[{"$nulls":9},"   Das daraufhin geladene Berechnungsblatt trägt die Extension xls und ist eine Kopie der xlt-Datei."]
[{"$nulls":9},"   Der Vorteil dieses Vorgehens ist, dass Sie nicht versehentlich die Dokumentvorlage ändern können."]
[]
[{"$nulls":9},"Der Autor übernimmt naturgemäß keine Haftung für die gefundenen Ergebnisse."]
[{"$nulls":9},"Hinweis für juristische Laien:"]
[{"$nulls":9},"Elternunterhalt ist ein komplexes Rechtsgebiet, das relativ neu ist und in dem noch viele Frage-"]
[{"$nulls":9},"stellungen unklar und offen sind. Der Einsatz dieses Berechnungsblattes ersetzt nicht juristische "]
[{"$nulls":9},"Qualifikation und macht niemanden zum Unterhaltsrechtler."]
[{"$nulls":9},"Nichts ersetzt den Rat und die ausführliche Beratung durch einen Fachanwalt für Familienrecht."]
[{"$nulls":9},"Sparen Sie nicht am falschen Ende. Eine Erstberatung kostet in der Regel nicht mehr"]
[{"$nulls":9},"als 190 € zzgl. MWSt. Elternunterhalt kostet meist deutlich mehr."]
[]
[{"$nulls":9},"©Copyright:                                                            Rechtsanwalt Jörn Hauß"]
[{"$nulls":9},"Fachanwalt für Familienrecht"]
[{"$nulls":9},"Vom-Rath-Str. 10"]
[{"$nulls":9},"47051 Duisburg"]
[{"$nulls":9},"Tel: 0203/286870"]
[{"$nulls":9},"www.anwaelte-du.de"]
[{"$nulls":9},"hauss@anwaelte-du.de"]
[null,"Bestellung:"]
[]
[null,"Gleich an den Verlag faxen: 0521/143715",{"$nulls":3},"5. Aufl. (Januar) 2015"]
[null,"oder beim Buchhändler oder",{"$nulls":3},"brosch. 49,-- €, ISBN 978-3-7694-1136-2"]
[null,"oder Verlag bestellen"]
[null,"    Ja, bitte senden Sie mir",null,1,"Expl. (zzgl. Versandkosten)"]
[null,"     mit 14-tägigem Rückgaberecht"]
[null,"     Name:","………………………………………………………………………………"]
[null,"    Straße:","………………………………………………………………………………………"]
[null,"    PLZ/Ort","………………………………………………………………………………………"]
[]
[null,"    Datum/Unterschrift:……………………………………………………………………."]
[null,"Verlag Gieseking - Postfach 13 01 20 - 33544 Bielefeld - Fax 0521/143715"]
[null,"Kontakt@gieseking-verlag.de"]

{"sheet":"Unterhaltsberechnung","index":1,"n_rows":68,"n_cols":28,"rows_kept":68,"merged":[[0,1,0,3],[0,5,0,15],[1,5,21,5],[10,2,23,2],[10,14,22,14],[22,5,24,5],[28,11,28,12],[39,2,39,3],[39,5,40,5],[39,6,40,6],[39,7,40,7],[39,8,40,8],[39,13,40,13],[40,0,40,3],[40,14,40,15],[41,2,41,3],[41,14,41,15],[42,0,43,3],[42,5,43,15],[44,0,44,3],[49,14,49,15],[50,14,54,15],[56,2,56,3]]}
["Elternunterhaltsberechnung *)",{"$nulls":4},"Berechnung nach OLG Düsseldorf *)",{"$nulls":18},{"v":1,"d":"1.00 €"},{"$f":"IF(Z3=1,3/7,4.5/10)","v":0.42857142857142855},1,{"v":0.1,"d":"10.0%"}]
["Einkommensbereinigung bitte stets Nettobeträge eingeben","U-Pflichtiger",null,"Gatte",null,"Das OLG Düsseldorf hat in einer Entscheidung v. 8.2.07 - II-3 UF 270/05, FamRB 2007, 264 eine von der links wiedergegebenen Entscheidung abweichende Berechnung entwickelt, die ausschließlich für verheiratete Unterhaltspflichtige gilt und in bestimmten Konstellationen deutliche Vorteile für die Unterhaltspflichtigen liefert. Wir bieten diese Methode als Berechnungsergänzung an.Die Methode ist insbesondere dann für die Unterhaltspflichtigen günstiger, wenn deren Einkommen höher ist, als das des Gatten. Die Methode gelangt zu einem ausgewogeneren Unterhaltsprofil.",{"$nulls":7},{"$f":"+B2","v":"U-Pflichtiger"},null,{"$f":"+D2","v":"Gatte"},{"$nulls":9},true,2,{"v":0.125,"d":"12.5%"}]
["Erwerbseinkommen (netto) Rn. 209 ff.",null,{"$f":"+B3+D3","v":{"v":0,"d":"0.00 €"}},{"$nulls":10},{"$f":"+B3","v":{"v":0,"d":"0.00 €"}},null,{"$f":"+D3","v":{"v":0,"d":"0.00 €"}},{"$nulls":4},{"$f":"+#REF!/(#REF!+#REF!)","v":{"$error":"#REF!"}},{"$f":"+#REF!/(#REF!+#REF!)","v":{"$error":"#REF!"}},{"$nulls":3},1,3,{"v":0.14,"d":"14.0%"}]
["Mieteinnahmen (netto) Rn. 254 ff.",{"$nulls":12},{"$f":"+B4","v":{"v":0,"d":"0.00 €"}},null,{"$f":"+D4","v":{"v":0,"d":"0.00 €"}},{"$nulls":9},false,4,{"v":0.25,"d":"25.0%"}]
["Kapitaleinkünfte (nur, wenn Altersvorsorgevermögen überschritten,  Rn. 295 ff.)",{"$nulls":12},{"$f":"+B5","v":{"v":0,"d":"0.00 €"}},null,{"$f":"+D5","v":{"v":0,"d":"0.00 €"}},{"$nulls":11},2]
["Renten (Nettobeträge)",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"},{"$nulls":11},{"$f":"VLOOKUP(AB5,AA1:AB4,2)","v":{"v":0.125,"d":"12.5%"}}]
["Sonstiges",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["Wohnvorteil, Rn. 263ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["Steuererstattungen (Nachzahlungen unter Abzüge eintragen) Rn. 299 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["Summe der Einkünfte",{"$f":"SUM(B3:B9)","v":{"v":0,"d":"0.00 €"}},{"$f":"+D10+B10","v":0},{"$f":"IF(Z2=TRUE,SUM(D3:D9),0)","v":{"v":0,"d":"0.00 €"}},{"$nulls":9},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Vermögenswirksame Leistungen",null,"Bitte geben Sie die Werte mit negativem Vorzeichen ein",{"$nulls":10},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Private Kranken- und Pflegeversicherung, Rn. 404 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Berufsbedingte Aufwendungen, 5% d. Erwerbseinkommens, Rn. 469 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Immobilienverbindlichkeiten, Rn. 490 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Verbraucherdarlehen, Rn. 476 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Sonstige Schulden, Rn. 476 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"},{"$nulls":4},{"$f":"+#REF!/(#REF!+#REF!)","v":{"$error":"#REF!"}},{"$f":"+#REF!/(#REF!+#REF!)","v":{"$error":"#REF!"}},{"$f":"+A3","v":"Erwerbseinkommen (netto) Rn. 209 ff."}]
["./. Unterhaltsansprüche f. Kinder, gemeinsame Kinder s.u., Rn. 435 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Sonstige Unterhaltsansprüche, Rn. 426 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Lebensversicherungsprämien, Rn. 625 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Sonstige Altersversorgung, Rn. 334 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Fahrtkosten und Aufwendungen für den Elternteil, Rn. 503 ff.",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["./. Sonstiges",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"},{"$nulls":6},"der Einkünfte"]
["./. Sonstiges",{"$nulls":4},{"$f":"\"Empfohlener Prozentsatz 'häusliche Ersparnis': \"&TEXT(J42,\"#,0%\")","v":{"$error":"#REF!"}},{"$nulls":7},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"},{"$nulls":6},"des bereinigten Einkommens"]
["./. Zusätzliche Aufwendungen",{"$nulls":12},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["Summe der Abzüge",{"$f":"SUM(B11:B24)","v":{"v":0,"d":"0.00 €"}},{"$f":"D25+B25+B10+D10","v":{"v":0,"d":"0.00"}},{"$f":"IF(Z2=TRUE,SUM(D11:D24),0)","v":{"v":0,"d":"0.00 €"}},{"$nulls":9},{"v":0,"d":"0.00 €"},null,{"v":0,"d":"0.00 €"}]
["Unterhaltsansprüche gemeinsamer Kinder",{"$f":"IF((B25+D25+B10+D10)<>0,-C26*(B25+B10)/(B25+D25+B10+D10),0)","v":{"v":0,"d":"0.00 €"}},null,{"$f":"IF(C25<>0,-C26*(D25+D10)/C25,0)","v":{"v":0,"d":"0.00 €"}}]
["tatsächlich erforderliche Kosten des Wohnens, Rn. 512 ff.",{"$nulls":4},{"$f":"CHOOSE(M31,\"vgl. Hauß, Elternunterhalt, Rn. 172\",\"OLG Düsseldorf, FamRB 2007, 264\",\"OLG Hamm, 16.12.05 - 11 UF 118/05\")","v":"OLG Düsseldorf, FamRB 2007, 264"},{"v":0.125,"d":"12.50%"},{"v":0.14,"d":"14.00%"},{"v":0.25,"d":"25.00%"},{"$nulls":4},{"$f":"+N25+N10","v":{"v":0,"d":"0.00 €"}},{"$f":"+P27+N27","v":{"v":0,"d":"0.00"}},{"$f":"+P25+P10","v":{"v":0,"d":"0.00 €"}}]
["anrechenbares bereinigtes Einkommen",{"$f":"IF(+B10+B25+B26<0,0,+B10+B25+B26)","v":{"v":0,"d":"0.00 €"}},null,{"$f":"IF(D25+D10+D26<0,0,D25+D10+D26)","v":{"v":0,"d":"0.00 €"}}]
["Methode: BGH XII ZR 140/07 (FamRZ 2010, 1535)",{"$nulls":4},{"$f":"TEXT(M30,\"0,0%\")&\" häusl. Ersparnis\"","v":"14,0% häusl. Ersparnis"},{"$f":"-O27*G27","v":0},{"$f":"-O27*H27","v":0},{"$f":"-O27*I27","v":0},null,null,"häusl. Ersparnis",null,null,{"$f":"-O27*Ersparnis","v":{"v":0,"d":"0.00 €"}}]
["Anteile am Gesamteinkommen",{"$f":"IF(B28+D28>0,+B28/(B28+D28),0)","v":{"v":0,"d":"0.00%"}},{"$f":"+B28+IF(Z2=TRUE,D28,0)","v":{"v":0,"d":"0.00"}},{"$f":"IF(D28+B28>0,+D28/(D28+B28),0)","v":{"v":0,"d":"0.00%"}},null,"anrechenbares Familieneinkommen",{"$f":"+O27+G29","v":{"v":0,"d":"0.00 €"}},{"$f":"+O27+H29","v":{"v":0,"d":"0.00 €"}},{"$f":"+I29+O27","v":{"v":0,"d":"0.00 €"}},null,null,{"v":0.125,"d":"12.5%"},{"$f":"CHOOSE(M31,haeslErsparnis,L31,L32)","v":0.14},null,{"$f":"+O29+O27","v":{"v":0,"d":"0.00 €"}}]
["./. Familien SB",null,{"$f":"IF(Jahreswechsel=TRUE,IF(Z2=TRUE,-Parametereinstellung!B19-Parametereinstellung!C19,Parametereinstellung!B19*-1),IF(Z2=TRUE,-Parametereinstellung!B6-Parametereinstellung!C6,Parametereinstellung!B6*-1))","v":{"v":-3240,"d":"-3,240.00 €"}},null,null,"nach Halbteilungsgrds. zustehend",{"$f":"+G30/2","v":{"v":0,"d":"0.00 €"}},{"$f":"+H30/2","v":{"v":0,"d":"0.00 €"}},{"$f":"+I30/2","v":{"v":0,"d":"0.00 €"}},null,2,{"v":0.14,"d":"14.0%"},2,{"$f":"+O30/IF(Z2=TRUE,2,1)","v":{"v":0,"d":"0.00 €"}},null,{"$f":"IF(Z2=TRUE,+O30/2,0)","v":{"v":0,"d":"0.00 €"}}]
[{"$f":"IF(C32<0,\"./. Selbstbehaltserhöhung wegen erhöhter Wohnkosten (inkl. Heizung)\",\"\")","v":""},null,{"$f":"IF(C27>Parametereinstellung!B7+IF(Z2=TRUE,Parametereinstellung!C7,0),Parametereinstellung!B7+IF(Z2=TRUE,Parametereinstellung!C7,0)-Unterhaltsberechnung!C27,0)","v":{"v":0,"d":"0.00"}},null,null,"zzgl. häusl. Ersparnis gem. Quote",{"$f":"-G29*#REF!","v":{"$error":"#REF!"}},{"$f":"-H29*#REF!","v":{"$error":"#REF!"}},{"$f":"-I29*#REF!","v":{"$error":"#REF!"}},null,null,{"v":0.25,"d":"25.0%"},null,{"$f":"-O29*N27/O27","v":{"$error":"#DIV/0!"}},null,{"$f":"-O29*P27/O27","v":{"$error":"#DIV/0!"}}]
["Resteinkommen",null,{"$f":"IF(+C30+C31+C32<0,0,+C30+C31+C32)","v":{"v":0,"d":"0.00 €"}},null,null,"unterhaltsrelevantes Einkommen",{"$f":"+G32+G31","v":{"$error":"#REF!"}},{"$f":"+H32+H31","v":{"$error":"#REF!"}},{"$f":"+I32+I31","v":{"$error":"#REF!"}},{"$nulls":4},{"$f":"+N32+N31","v":{"$error":"#DIV/0!"}},null,{"$f":"+P32+P31","v":{"$error":"#DIV/0!"}}]
[{"$f":"IF(Z2=TRUE,\"./. Haushaltsersparnis 10% des Resteinkommens von: \"&TEXT(C33,\"#.###,00\"),\"\")","v":"./. Haushaltsersparnis 10% des Resteinkommens von: ,00"},null,{"$f":"IF(Z2=TRUE,IF(C33>0,-C33*10%,0),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$f":"\"Familieneinkommen > Familienselbstbehalt: \"&TEXT(C33,\"#.###,00\")&IF(C34<0,\" - \"&TEXT(ABS(C34),\"#.###,00\")&\" = \",\"\")","v":"Familieneinkommen > Familienselbstbehalt: ,00"},null,{"$f":"+C33+C34","v":{"v":0,"d":"0.00 €"}}]
[{"$f":"\"1/2 des den Familien-SB übersteigenden Einkommens: \"&TEXT(C35,\"#.###,00\")&\" / 2 =\"","v":"1/2 des den Familien-SB übersteigenden Einkommens: ,00 / 2 ="},null,{"$f":"IF(C35>0,+C35/2,0)","v":{"v":0,"d":"0.00 €"}},{"$nulls":3},{"$f":"+N36","v":{"v":0,"d":"0.00 €"}},{"$f":"+G36","v":{"v":0,"d":"0.00 €"}},{"$f":"+H36","v":{"v":0,"d":"0.00 €"}}]
["+ Selbstbehalt",null,{"$f":"-C31","v":{"v":3240,"d":"3,240.00 €"}},{"$nulls":3},{"$f":"+N37","v":{"v":0,"d":"0.00 €"}},{"$f":"+N37","v":{"v":0,"d":"0.00 €"}},{"$f":"+O37","v":{"v":0,"d":"0.00 €"}},{"$nulls":6},{"$f":"-#REF!*P34","v":{"$error":"#REF!"}}]
[{"$f":"\"individueller Familienselbstbehalt: \"&TEXT(C37,\"#.###,00\")&IF(C36>0,\" + \"&TEXT(C36,\"#.###,00\"),\"\")&IF(C32<0,\" + \"&TEXT(ABS(C32),\"#.###,00\"),\"\")&\" =\"","v":"individueller Familienselbstbehalt: 3.240,00 ="},null,{"$f":"+C37+C36-C32","v":{"v":3240,"d":"3,240.00 €"}},null,null,"Einkommen > Selbstbehalt",{"$f":"+G37+G36+G33","v":{"$error":"#REF!"}},{"$f":"+H37+H36+H33","v":{"$error":"#REF!"}},{"$f":"+I37+I36+I33","v":{"$error":"#REF!"}},{"$nulls":4},{"$f":"+N33+N37+N36","v":{"$error":"#DIV/0!"}},null,{"$f":"+P33+P37+P36","v":{"$error":"#DIV/0!"}}]
[{"$f":"\"vom U-Pflichtigen zu deckender \"&IF(Z2=TRUE,\"FamSB: \",\"Selbstbehalt: \")&TEXT(C38,\"#.###,00\")&\" x \"&TEXT(B30,\"##,0#%\")&\" =\"","v":"vom U-Pflichtigen zu deckender FamSB: 3.240,00 x ,0% ="},{"$f":"ROUND(-C38*B30,2)","v":{"v":0,"d":"0.00 €"}},{"$nulls":3},"1/2 des Einkommens > Selbstbehaltes",{"$f":"+G38/2","v":{"$error":"#REF!"}},{"$f":"+H38/2","v":{"$error":"#REF!"}},{"$f":"+I38/2","v":{"$error":"#REF!"}},{"$nulls":4},{"$f":"IF(+N38/2<0,0,N38/2)","v":{"$error":"#DIV/0!"}}]
[{"$f":"\"für Elternunterhalt einzusetzen: \"&TEXT(B28,\"#.###,00\")&\" - \"&TEXT(ABS(B39),\"#.###,00\")&\" = \"&TEXT(B28+B39,\"#.##0,00\")&\" =\"","v":"für Elternunterhalt einzusetzen: ,00 - ,00 = 0,00 ="},{"$f":"ROUND(IF(+B39+B28<0,0,+B39+B28),0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(B40=0,\"Kein Elternunterhalt\",\"\")","v":"Kein Elternunterhalt"}]
["*) Die Randnummerangaben beziehen sich auf Randnummern im FamRZ-Buch \"Elternunterhalt\", 5. Aufl.",{"$nulls":8},{"$f":"MIN(G42:I42)","v":{"$error":"#REF!"}},{"$nulls":4},{"$f":"IF(N42=0,\"Kein Elternunterhalt!\",\"\")","v":{"$error":"#REF!"}}]
[{"$nulls":5},"Elternunterhaltsanspruch",{"$f":"+ROUND(G39,0)","v":{"$error":"#REF!"}},{"$f":"+ROUND(H39,0)","v":{"$error":"#REF!"}},{"$f":"+ROUND(I39,0)","v":{"$error":"#REF!"}},{"$f":"IF(G42=J41,G27,IF(H42=J41,H27,IF(I42=J41,I27,0)))","v":{"$error":"#REF!"}},null,true,null,{"$f":"IF(#REF!>0,IF(N39>#REF!,#REF!,ROUND(N39,0)),0)","v":{"$error":"#REF!"}}]
[{"$nulls":5},"*) soweit Angaben wie 'Rn 101ff' im Text zu finden sind, handelt es sich um Hinweise auf die Randnummern im FamRZ-Buch 21, Hauß, Elternunterhalt, 2. Aufl. 2007, Bielefeld"]
[]
["Methode: BGH XII ZR 140/07 Vorschlag Hauß"]
[{"$f":"+A28","v":"anrechenbares bereinigtes Einkommen"},{"$f":"+B28","v":{"v":0,"d":"0.00 €"}},null,{"$f":"+D28","v":{"v":0,"d":"0.00 €"}}]
["Anteile am Gesamteinkommen",{"$f":"+B46/(B46+D46)","v":{"$error":"#DIV/0!"}},{"$f":"+B46+D46","v":{"v":0,"d":"0.00"}},{"$f":"+D46/(D46+B46)","v":{"$error":"#DIV/0!"}}]
[{"$f":"IF(Z2=TRUE,\"./. Familien Selbstbehalt: 2 x\"&TEXT(Parametereinstellung!B6,\"#.###,00\")&\" - 2 x \"&TEXT(Parametereinstellung!B6,\"#.###,00\")&\" x \"&TEXT(D48,\"##,0%\"),\"./. Selbstbehalt \")","v":"./. Familien Selbstbehalt: 2 x1.800,00 - 2 x 1.800,00 x 10,0%"},null,{"$f":"IF(Z2=TRUE,-2*Parametereinstellung!B6+2*Parametereinstellung!B6*D48,-Parametereinstellung!B6)","v":{"v":-3240,"d":"-3,240.00 €"}},{"$f":"IF(Z2=TRUE,VLOOKUP(V67,U63:V66,2),0)","v":{"v":0.1,"d":"10.0%"}}]
[{"$f":"IF(C49<0,A32,\"\")","v":""},null,{"$f":"+C32","v":{"v":0,"d":"0.00 €"}}]
[{"$f":"\"Resteinkommen: \"&TEXT(C47,\"##.###,00\")&\" - \"&TEXT(ABS(C48),\"##.###,00\")","v":"Resteinkommen: ,00 - 3.240,00"},null,{"$f":"IF(+C47+C48<0,0,C47+C48)","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(Z2=TRUE,\"Synergiesatz\",\"\")","v":"Synergiesatz"}]
[{"$f":"IF(Z2=TRUE,\"./. Haushaltsersparnis: \"&TEXT(D48,\"##,0%\")&\" des Resteinkommens von: \"&TEXT(C50,\"#.###,00\"),\"\")","v":"./. Haushaltsersparnis: 10,0% des Resteinkommens von: ,00"},{"$f":"IF(D48*C50>V68,\"gekappt!\",\"\")","v":""},{"$f":"IF(ABS(-C50*D48)>V68,-V68,-C50*D48)","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(Z2=TRUE,\"max. \"&TEXT(V68,\"#.###,00€\"),\"\")","v":"max. 340,00€"}]
[{"$f":"\"Familieneinkommen > Familienselbstbehalt: \"&TEXT(C50,\"#.###,00\")&IF(C51<0,\" - \"&TEXT(ABS(C51),\"#.##0,00\"),\"\")&\" = \"","v":"Familieneinkommen > Familienselbstbehalt: ,00 = "},null,{"$f":"+C50+C51","v":{"v":0,"d":"0.00 €"}}]
[{"$f":"\"1/2 des den Familien-SB übersteigenden Einkommens:\"&TEXT(C52,\"#.###,00\")&\" / 2 =\"","v":"1/2 des den Familien-SB übersteigenden Einkommens:,00 / 2 ="},null,{"$f":"+C52/2","v":{"v":0,"d":"0.00 €"}}]
["+ Familienselbstbehalt",null,{"$f":"-C48","v":{"v":3240,"d":"3,240.00 €"}},"SB-Höchstwert"]
[{"$f":"IF(C53+C54>D55,\"gekappter \",\"\")&\"individueller \"&IF(Z2=TRUE,\"Familienselbstbehalt: \",\"Selbstbehalt: \")&IF(C53>0,TEXT(C54,\"#.###,00\")&IF(C53>0,\" + \"&TEXT(C53,\"#.###,00\"),\"\")&IF(C49<0,\" + \"&TEXT(ABS(C49),\"#.###,00\"),\"\")&\" =\",\"\")","v":"individueller Familienselbstbehalt: "},null,{"$f":"IF(C54+C53-C49>D55,D55,C54+C53-C49)","v":{"v":3240,"d":"3,240.00 €"}},{"v":5000,"d":"5,000.00 €"}]
[{"$f":"\"vom U-Pflichtigen zu deckender \"&IF(Z2=TRUE,\"FamSB: \",\"Selbstbehalt: \")&TEXT(C55,\"#.###,00\")&IF(Z2=TRUE,\" x \"&TEXT(B47,\"##,0#%\"),\"\")&\" =\"","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(-C55*B47,2)","v":{"$error":"#DIV/0!"}}]
[{"$f":"\"für Elternunterhalt einzusetzen: \"&TEXT(B46,\"#.###,00\")&\" - \"&TEXT(ABS(B56),\"#.###,00\")&\" =\"","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(IF(+B56+B46<0,0,+B56+B46),0)","v":{"$error":"#DIV/0!"}},{"$f":"IF(B57=0,\"kein Elternunterhalt\",\"\")","v":{"$error":"#DIV/0!"}}]
[]
[null,{"$f":"IF(+B40+B39<0,0,+B40+B39)","v":{"v":0,"d":"0.00 €"}}]
[]
[]
[]
[{"$nulls":20},1,{"v":0.1,"d":"10.0%"}]
[{"$nulls":20},2,{"v":0.125,"d":"12.5%"}]
[{"$nulls":20},3,{"v":0.14,"d":"14.0%"}]
[{"$nulls":20},4,{"v":0.25,"d":"25.0%"}]
[{"$nulls":21},1]
[{"$nulls":21},{"$f":"IF(Z2=TRUE,Parametereinstellung!C16-(2*Parametereinstellung!B6+C48),0)","v":{"v":340,"d":"340.00 €"}}]

{"sheet":"Schonvermögen","index":2,"n_rows":51,"n_cols":14,"rows_kept":51,"merged":[[0,1,1,3],[2,6,2,7],[3,6,3,7],[4,6,4,7],[5,6,5,7],[6,6,6,7],[7,6,7,7],[8,6,8,7],[9,6,9,7],[10,6,10,7],[11,6,11,7],[12,2,12,3],[12,6,12,7],[27,1,27,3],[28,1,28,3],[29,1,29,3],[30,1,30,3]]}
[null,"Berechnung des Altersvorsorgeschonvermögens*)"]
[]
[null,null,"Unterhaltspflichtiger","Gatte",1,{"$nulls":6},"Alter","jährl. Versor-gungskapital § 851c ZPO","Summe Versorgungs- kapital"]
[null,"Sozialversicherungspflicht",null,null,true,true,{"$nulls":5},18,2000,{"$f":"+M4","v":2000}]
[null,"Beamter",null,null,false,false,{"$nulls":5},19,2000,{"$f":"+M5+N4","v":4000}]
[null,"Bruttoeinkommen",{"v":100000,"d":"100,000.00 €"},null,true,{"$nulls":6},20,2000,{"$f":"+M6+N5","v":6000}]
[null,"Beitragsbemessungsgrenze",{"$f":"IF(E4=TRUE,CHOOSE($E$3,IF($E$7=FALSE,Parametereinstellung!B14,Parametereinstellung!C14),IF($E$7=FALSE,Parametereinstellung!B27,Parametereinstellung!C27))*IF($E$6=FALSE,1,12),0)","v":{"v":77400,"d":"77,400.00 €"}},{"$f":"IF(F4=TRUE,CHOOSE(E3,IF($E$7=FALSE,Parametereinstellung!B14,Parametereinstellung!C14),IF($E$7=FALSE,Parametereinstellung!B27,Parametereinstellung!C27))*IF($E$6=FALSE,1,12),0)","v":{"v":77400,"d":"77,400.00 €"}},false,{"$nulls":6},21,2000,8000]
[null,"Einkommen > Beitragsbemessungsgrenze",{"$f":"IF(C6>C7,C6-C7,0)","v":{"v":22600,"d":"22,600.00 €"}},{"$f":"IF(D6>D7,D6-D7,0)","v":0},{"$nulls":7},22,2000,10000]
[null,"Alter",50,45,{"$nulls":7},23,2000,12000]
[null,"Erwerbsjahre ab 18. Lebensjahr",{"$f":"+C9-18","v":32},{"$f":"+D9-18","v":27},{"$nulls":7},24,2000,14000]
[null,{"$f":"\"Altersvorsorge: 5% x \" & TEXT(C6,\"#.###,00\") & IF(AND(C8>0,E5=FALSE),\" + 20% x \" &TEXT(C8,\"#.###,00\"),\"\")","v":"Altersvorsorge: 5% x 100.000,00 + 20% x 22.600,00"},{"$f":"IF(E5=TRUE,C6*0.05,C6*0.05+C8*0.2)","v":{"v":9520,"d":"9,520.00 €"}},{"$f":"IF(F5=TRUE,D6*0.05,D6*0.05+D8*0.2)","v":0},{"$nulls":7},25,2000,16000]
[null,{"$f":"\"mit 4% aufgezinster Betrag von \"&TEXT(C11,\"###.##0,00\")&\" über \"&TEXT(C10,\"##\")&\" Jahre =\"","v":"mit 4% aufgezinster Betrag von 9.520,00 über 32 Jahre ="},{"$f":"FV(0.04/IF(E6=FALSE,12,1),C10*IF(E6=TRUE,1,12),-C11)","v":{"v":596917.981749298,"d":"596,917.98 €"}},{"$f":"FV(0.04/IF(E6=FALSE,12,1),D10*IF(E6=TRUE,1,12),-D11)","v":{"v":0,"d":"0.00 €"}},{"$nulls":7},26,2000,18000]
[null,"Summe",{"$f":"+C12+D12","v":{"v":596917.981749298,"d":"596,917.98 €"}},{"$nulls":8},27,2000,20000]
[null,"Schonvermögen nach § 851c ZPO",{"$f":"IF(C9<18,0,VLOOKUP(C9,Tabelle851,3))","v":{"v":118000,"d":"118,000.00 €"}},{"$f":"IF(D9<18,0,VLOOKUP(D9,Tabelle851,3))","v":{"v":91000,"d":"91,000.00 €"}},{"$nulls":7},28,2000,22000]
[{"$nulls":11},29,2000,24000]
[{"$nulls":11},30,4000,28000]
[{"$nulls":11},31,4000,32000]
[{"$nulls":11},32,4000,36000]
[{"$nulls":11},33,4000,40000]
[{"$nulls":11},34,4000,44000]
[{"$nulls":11},35,4000,48000]
[{"$nulls":11},36,4000,52000]
[{"$nulls":11},37,4000,56000]
[{"$nulls":11},38,4000,60000]
[{"$nulls":11},39,4000,64000]
[{"$nulls":11},40,4500,68500]
[null,"*) nach BGH v. 30.8.06 - XII ZR 98/04, FamRZ 2006, 1511",{"$nulls":9},41,4500,73000]
[{"$nulls":11},42,4500,77500]
[null,"Der Bundesgerichtshof hat in der oben angegebenen Entscheidung entschieden, dass jedem",{"$nulls":9},43,4500,82000]
[null,"seinen Eltern gegenüber unterhaltspflichtigen Kind ein Altersvorsorgeschonvermögen",{"$nulls":9},44,4500,86500]
[null,"zusteht, dessen Höhe sich pauschal wie folgt berechnet:",{"$nulls":9},45,4500,91000]
[null,"monatliche Rücklagen vom Bruttoeinkommen können in Höhe von 5% für sozialversich-",{"$nulls":9},46,4500,95500]
[null,"erungspflichtiges Einkommen und in Höhe von 25% für nicht sozialversicherungspflichtiges",{"$nulls":9},47,4500,100000]
[null,"Einkommen gebildet werden. Maßgeblich ist das aktuelle Monatseinkommen. Diese Rücklagen",{"$nulls":9},48,6000,106000]
[null,"werden über die Lebensarbeitszeit ab dem 18. Lebensjahr anerkannt und mit 4% aufgezinst.",{"$nulls":9},49,6000,112000]
[{"$nulls":11},50,6000,118000]
[null,"Hat ein unterhaltspflichtiges Kind keine ausreichende Altersversorgung zu erwarten, können",{"$nulls":9},51,6000,124000]
[null,"über diese pauschalierte Berechnung hinausgehende Altersvorsorgerücklagen gebildet werden.",{"$nulls":9},52,6000,130000]
[null,"Eine angemessene Altersversorgung beträgt 75% des letzten Nettoeinkommens, mindestens",{"$nulls":9},53,6000,136000]
[null,"jedoch 1.500 € für einen alleinstehenden Unterhaltspflichtigen und 2.700 € für verheiratete",{"$nulls":9},54,8000,144000]
[null,"Unterhaltspflichtige.",{"$nulls":9},55,8000,152000]
[{"$nulls":11},56,8000,160000]
[null,"Rücklagen für die zusätzliche Altersversorgung können unterhaltsrechtlich nur berücksichtigt ",{"$nulls":9},57,8000,168000]
[null,"werden, wenn sie tatsächlich gebildet werden. Das unterhaltspflichtige Kind kann jedoch",{"$nulls":9},58,8000,176000]
[null,"jederzeit mit der Bildung der Rücklagen beginnen.",{"$nulls":9},59,8000,184000]
[{"$nulls":11},60,9000,193000]
[null,"Zum Gesamtkomplex Altersvorsorgevermögen vergl.",{"$nulls":9},61,9000,202000]
[null,"J. Hauß, Elternunterhalt, 5. Aufl. 2015",{"$nulls":9},62,9000,211000]
[null,"zu bestellen über den Buchhandel oder den Verlag Gieseking (s. Bestellfax bei den \"Bearbeitungshinweisen\").",{"$nulls":9},63,9000,220000]
[{"$nulls":11},64,9000,229000]
[{"$nulls":11},65,9000,238000]

{"sheet":"Verrentungstabelle","index":3,"n_rows":16,"n_cols":8,"rows_kept":16,"merged":[[0,1,0,5],[1,1,1,5],[2,1,2,5],[3,1,3,3],[4,1,4,3],[4,4,4,5],[5,1,5,3],[5,4,5,5],[6,1,6,3],[7,1,7,3],[8,1,8,3],[9,1,9,3],[10,1,10,5],[11,1,11,3],[12,1,12,3],[13,1,13,5],[14,1,14,3],[15,1,15,3]]}
[null,"Verrentungsrechner"]
[null,"Mit dem Verrentungsrechner kann ermittelt werden, in welcher Höhe dem unterhaltspflichtigen Kind durch Verrentung des Schonvermögens ab Rentenalter ein monatlicher Einkommenszuwachs zuzurechnen ist."]
[null,{"$f":"\"Beispiel: M(\"&TEXT(E7,\"##\")&\") hat Vermögen in Höhe von \"&TEXT(E5,\"###.##0 €\")&\". Aus diesem Vermögen kann ihm nach BGH \"&TEXT(E12,\"###.##0 €\")&\" monatliches Einkommen ab Renteneintritt (\"&TEXT(Rentenalter,\"##\")&\") zugerechnet werden. Bei Annahme eines realistischen Rechnungszinses von \"&TEXT(E6,\"##%\")&\" und der aktuellen Sterbetafeln jedoch nur \"&TEXT(E15,\"###.##0 €\")&\". Dabei ist eine Aufzinsung des Kapitals bis zum Renteneintritt in Höhe des Rechnungszinses anzunehmen.\"","v":"Beispiel: M(55) hat Vermögen in Höhe von 120.000 €. Aus diesem Vermögen kann ihm nach BGH 1.674 € monatliches Einkommen ab Renteneintritt (67) zugerechnet werden. Bei Annahme eines realistischen Rechnungszinses von 2% und der aktuellen Sterbetafeln jedoch nur 879 €. Dabei ist eine Aufzinsung des Kapitals bis zum Renteneintritt in Höhe des Rechnungszinses anzunehmen."}]
[null,"Vermögensverbrauchsrechner                                auf das",null,null,"Kindesleben","Elternleben"]
[null,"Höhe des einzusetzenden Vermögens:",null,null,{"v":120000,"d":"120,000.00 €"}]
[null,"Rechnungszins:",null,null,{"v":0.02,"d":"2.0%"}]
[null,"Alter d. unterhaltspflichtigen Kindes/Elternteils:",null,null,{"v":55,"d":"55.0"},79]
[null,"Renteneintrittsalter des Kindes:",null,null,66.5]
[null,"Geschlecht des Kindes (m/w):",null,null,"m","m"]
[null,"Das Kind ist bereits Rentner (j/n):",null,null,"n"]
[null,"Berechnung nach Tabelle d. BMF (ReZins 5,5%, Sterbetafel 2009/2011), BGH XII 150/10",{"$nulls":5},false]
[null,{"$f":"\"Rente ab möglichem verzehrenden Vermögenseinsatz (\"&TEXT(Rentenalter,\"##\")&\"):\"","v":"Rente ab möglichem verzehrenden Vermögenseinsatz (67):"},null,null,{"$f":"IF(E10=\"j\",+E5/12/VLOOKUP(E7,BMF_Barwerttabelle,IF(E9=\"m\",3,5)),-FV(5.5%,Rentenalter-E7,,E5)/12/VLOOKUP(E8,BMF_Barwerttabelle,IF(E9=\"m\",3,5)))","v":{"v":1673.889172620782,"d":"1,674 €"}},{"$f":"E5/12/VLOOKUP(F7,BMF_Barwerttabelle,IF(F9=\"m\",3,5))","v":{"v":1494.7683109118086,"d":"1,495 €"}}]
[null,"Lebenserwartung nach BMF-Tabelle",null,null,{"$f":"VLOOKUP(IF(E10=\"j\",E7,Rentenalter),BMF_Barwerttabelle,IF(E9=\"m\",2,4))","v":16.74},{"$f":"VLOOKUP(F7,BMF_Barwerttabelle,IF(F9=\"w\",5,3))","v":6.69}]
[null,{"$f":"\"Berechnung nach Verrentungssätzen mit Zinssatz \"&TEXT(E6,\"0,0%\")&\", aktuellste Sterbetafel, 5.Auflage Rn. 1129 \"","v":"Berechnung nach Verrentungssätzen mit Zinssatz 2,0%, aktuellste Sterbetafel, 5.Auflage Rn. 1129 "},{"$nulls":5},{"$f":"IF(E10=\"n\",-FV(E6,Rentenalter-E7,,E5),E5)","v":{"v":150689.57961437193,"d":"150,689.58 €"}}]
[null,{"$f":"\"Rente ab möglichem Vermögenseinsatz (\"&TEXT(Rentenalter,\"##\")&\")\"&\" Rechnungszins \"&TEXT(E6,\"#,00%\")&\":\"","v":"Rente ab möglichem Vermögenseinsatz (67) Rechnungszins 2,00%:"},null,null,{"$f":"-PMT(E6/12,E16*12,H14)","v":{"v":878.7009193479443,"d":"879 €"}},{"$f":"-PMT(E6/12,F16*12,E5)","v":{"v":1302.2607990041947,"d":"1,302 €"}}]
[null,{"$f":"\"Lebenserwartung nach Perioden-Sterbetafel \"&RIGHT(Sterbetafel!A1,11)","v":"Lebenserwartung nach Perioden-Sterbetafel 2009 / 2011"},null,null,{"$f":"VLOOKUP(IF(E10=\"j\",E7,Rentenalter),IF(E9=\"m\",SterbetafelM,SterbetafelW),3)","v":{"v":16.844954794848434,"d":"16.84"}},{"$f":"VLOOKUP(F7,IF(F9=\"m\",SterbetafelM,SterbetafelW),3)","v":{"v":8.343869895646838,"d":"8.34"}}]

{"sheet":"Rentenlücke","index":4,"n_rows":14,"n_cols":5,"rows_kept":14,"merged":[[0,1,0,5],[1,1,2,5],[3,1,3,5],[4,1,4,3],[4,4,4,5],[5,1,5,3],[5,4,5,5],[6,1,6,3],[6,4,6,5],[7,1,7,3],[7,4,7,5],[8,1,8,3],[8,4,8,5],[9,1,9,3],[9,4,9,5],[10,1,10,3],[10,4,10,5],[11,1,11,3],[11,4,11,5],[12,1,12,3],[12,4,12,5],[13,1,13,5]]}
[null,"Erforderliches Kapital zur Schließung einer Rentenlücke"]
[null,"Mit diesem Rechner kann das Kapital bestimmt werden, das im Alter x des unterhaltspflichtigen Kindes erforderlich ist, um im Renteneintrittsalter eine Versorgungslücke in Höhe von … € bei Annahme eines Renteneintrittsalters von … Jahren und einem Rechnungszins von ...% zu schließen."]
[]
[null,{"$f":"\"Beispiel: \"&TEXT(E8,\"##\")&\"(\"&TEXT(E6,\"##\")&\") hat voraussichtlich im Rentenalter von \"&TEXT(E7,\"##\")&\" Jahren gegenüber dem anzunehmenden angemessenen Eigenbedarf eine Alterseinkommenslücke von \"&TEXT(E5,\"##0,00 €\")&\": erforderliches Kapital im Alter \"&TEXT(E6,\"##\")&\" bei einem Rechnungszins von \"&TEXT(E9,\"#,##%\")&\": \"&TEXT(E12,\"###.##0,00 €\")","v":"Beispiel: m(55) hat voraussichtlich im Rentenalter von 67 Jahren gegenüber dem anzunehmenden angemessenen Eigenbedarf eine Alterseinkommenslücke von 900,00 €: erforderliches Kapital im Alter 55 bei einem Rechnungszins von 2,%: 116.333,49 €"}]
[null,"Rentenlücke",null,null,{"v":900,"d":"900.00 €"}]
[null,"Alter des unterhaltspflichtigen Kindes Kindes",null,null,55]
[null,"Renteneintrittsalter des unterhaltspflichtigen Kindes",null,null,67]
[null,"Geschlecht des Kindes (m/w)",null,null,"m"]
[null,"Rechnungszins",null,null,{"v":0.02,"d":"2%"}]
[null,"Voraussichtliche Bezugsdauer der Rente nach Sterbetafel",null,null,{"$f":"VLOOKUP(IF(E6>E7,E6,E7),IF(E8=\"m\",SterbetafelM,SterbetafelW),3)","v":{"v":16.115658392019856,"d":"16.12"}}]
[null,{"$f":"IF(E6>E7,\"\",\"Erforderliches Kapital im Rentenalter (\"&TEXT(E7,\"##\")&\")\")","v":"Erforderliches Kapital im Rentenalter (67)"},null,null,{"$f":"IF(E6>E7,\"\",ROUND(-PV(E9,E10,E5*12),0))","v":{"v":147539,"d":"147,539 €"}}]
[null,{"$f":"\"Erforderliches Kapital im Alter \"&TEXT(E6,\"##\")&\":\"","v":"Erforderliches Kapital im Alter 55:"},null,null,{"$f":"IF(E7>E6,-PV(E9,E7-E6,,E11),ROUND(-PV(E9,E10,E5*12),0))","v":{"v":116333.494632142,"d":"116,333 €"}}]
[null,{"$f":"\"mon. Rücklage zur Erzielung des Zielkapitals von \"&TEXT(E11,\"#.###.##0\")&\" in der Zeit zwischen dem \"&TEXT(E6,\"##\")&\". und dem \"&TEXT(E7,\"##\")&\". Lebensjahr\"","v":"mon. Rücklage zur Erzielung des Zielkapitals von 147.539 in der Zeit zwischen dem 55. und dem 67. Lebensjahr"},null,null,{"$f":"ROUND(-PMT(E9/12,(E7-E6)*12,,E11),0)","v":{"v":907,"d":"907 €"}}]
[null,"Nähere Hinweise in Hauß, Elternunterhalt, 5. Auflage Rn. 644 ff."]

{"sheet":"Korrektur der Altersvorsorge","index":5,"n_rows":59,"n_cols":24,"rows_kept":59,"merged":[[0,0,0,15],[1,0,1,15],[2,0,2,15],[3,0,4,15],[5,0,5,15],[6,0,6,15],[8,0,8,8],[8,9,14,9],[8,10,14,15],[9,8,17,8],[10,0,17,0],[10,1,17,1],[10,3,10,5],[13,2,14,2],[17,4,17,5],[19,0,24,0],[19,1,24,1],[19,2,19,7],[19,8,24,8],[19,9,24,9],[19,10,24,15],[22,2,23,2],[24,2,24,7],[26,0,34,0],[26,1,26,7],[26,9,34,9],[26,10,34,15],[27,1,27,6],[28,1,28,6],[29,1,29,6],[30,1,31,7],[32,1,32,6],[33,1,33,6],[34,1,34,6],[36,0,42,0],[36,1,36,7],[36,9,42,9],[36,10,42,15],[37,1,37,6],[38,1,38,6],[39,1,39,6],[40,1,40,6],[41,1,41,6],[42,1,42,6],[46,2,46,15]]}
["Kontrolle auf übermäßige Tilgung des Immobilienkredits"]
["Es können nur die weißen Felder ausgefüllt werden!"]
["1. Im ersten Schritt werden bezogen auf den Zeitpunkt der Inanspruchnahme auf Elternunterhalt Zins- und Tilgungsanteile des Kredits bezogen auf die jeweilige Periode der Inanspruchnahme ermittelt."]
["2. Im zweiten Schritt wird der Restkreditbetrag bis zur Regelaltersgrenze zu den Bedingungen des Ursprungsdarlehens neu (fiktiv) kreditiert und der notwendige Kapitaltilgungsanteil zur Tilgung des Kredits bis zur Regelaltersgrenze errechnet."]
[{"$nulls":17},2,208.33333333333334]
["3. Im dritten Schritt wird nach der pauschalen Berechnungsformel des BGH (FamRZ 2006, 1511) die monatliche Altersvorsorgerücklage errechnet"]
["4. Im vierten Schritt schließlich wird die Reduktion der monatlichen Altersvorsorgerücklage errechnet, die sich aus der Differenz der tatsächlichen Tilgungsrate für den Ursprungskredit ergibt und dem Kapitaltilgungsanteil des fiktiven Kredits ergibt."]
[]
["Ursprungsdarlehen der unterhaltspflichtigen Person",{"$nulls":8},"1.","Ein Immobilienkredit wird i.d.R. über einen bestimmten Kreditbetrag zu einem im Darlehensvertrag definierten Zinssatz und einer monatlichen Rate aufgenommen. Aus diesen Daten errechnet sich die Tilgungszeit des Kredits, bis dieser volständig abgelöst ist. Zinssatz, Jahresrate und Nettokreditbetrag müssen eingegeben werden.  Daüber hinaus muss angegeben werden, in welcher Zahlungsperiode (x-ten Jahr) des Kredits die Berechnung erfolgt.\nFalls ein Kredit berechnet werden soll, der zu einem festen Zinssatz innerhalb einer festen Laufzeit vollständig getilgt werden soll, wird die jährliche Rate als 'notwendige Rate' angegeben und müsste von Ihnen ggfls alternativ aus dem Kreditvertrag ausgelesen werden.",{"$nulls":6},{"$f":"+F13*D13","v":-14527.469923512608}]
["Gebdatum d. Pflichtigen:",null,null,"1980-01-01","Berechnungsdatum",{"$f":"TODAY()","v":"2019-03-18"},"Kreditaufnahme am:","2010-01-01",{"$nulls":9},"Monatsbasis",true]
["1.",null,"Bank","Sparkasse Duisburg",null,null,"Zinsbindung bis:","2030-01-01",{"$nulls":9},{"$f":"+F13/12","v":1.2106224936260508},{"$f":"IF(Monatsbasis,12,1)","v":{"$error":"#REF!"}}]
[null,null,"Zinssatz","Monatsrate","Kreditbetrag","Tilgungszeit","Enddatum","im xten Jahr",{"$nulls":13},2002,{"v":54000,"d":"54,000.00 €"},{"v":45000,"d":"45,000.00 €"}]
[null,null,{"v":0.02,"d":"2.000%"},{"v":-1000,"d":"-1,000.00 €"},{"v":150000,"d":"150,000.00 €"},{"$f":"NPER(AVV_Zinssatz,AVV_Monatsrate*12,AVV_Kreditbetrag,0,0)","v":{"v":14.527469923512609,"d":"14.53"}},{"$f":"IFERROR(DATE(YEAR(AVV_Kreditaufnahme),MONTH(AVV_Kreditaufnahme)+AVV_Tilgungszeit*12,DAY(AVV_Kreditaufnahme)),\"\")","v":"2024-07-01"},{"$f":"YEARFRAC(AVV_Kreditaufnahme,Berechnungsdatum,3)","v":{"v":9.213698630136987,"d":"9"}},{"$nulls":9},{"$f":"+D13*F13","v":-14527.469923512608},{"$nulls":3},2003,{"v":61200,"d":"61,200.00 €"},{"v":51000,"d":"51,000.00 €"}]
[null,null,{"$f":"\"in Rate \"&TEXT(H13,\"##\")","v":"in Rate 9"},"Kapitaltilgung","Zinstilgung","Kapitaltilgung","Restdarlehen","tatsächliche Rate",{"$nulls":13},2004,{"v":61800,"d":"61,800.00 €"},{"v":52200,"d":"52,200.00 €"}]
[{"$nulls":3},{"$f":"IFERROR(PPMT(C13,H13,AVV_Tilgungszeit,AVV_Kreditbetrag,0,0),\"\")","v":{"v":-10589.652975819457,"d":"-10,589.65 €"}},{"$f":"IFERROR(IPMT(C13,H13,AVV_Tilgungszeit,AVV_Kreditbetrag,0,0),\"\")","v":{"v":-1410.3470241805564,"d":"-1,410.35 €"}},{"$f":"IFERROR(-CUMPRINC(C13,AVV_Tilgungszeit,AVV_Kreditbetrag,1,H13,0),\"\")","v":{"v":87791.65588004005,"d":"87,791.66 €"}},{"$f":"IFERROR(IF(SUM(C13:H13)=0,0,+E13-F15),\"\")","v":{"v":62208.34411995995,"d":"62,208.34 €"}},{"$f":"-AVVKorrektur_Tilgung-E15","v":{"v":12000.000000000015,"d":"12,000.00 €"}},{"$nulls":9},"BeamterAVV",2,null,null,2005,{"v":62400,"d":"62,400.00 €"},{"v":52800,"d":"52,800.00 €"}]
[{"$nulls":17},"OstAVV",false,null,null,2006,{"v":63000,"d":"63,000.00 €"},{"v":52800,"d":"52,800.00 €"}]
[]
[{"$nulls":21},2007,{"v":63000,"d":"63,000.00 €"},{"v":54600,"d":"54,600.00 €"}]
[{"$nulls":21},2008,{"v":63600,"d":"63,600.00 €"},{"v":54000,"d":"54,000.00 €"}]
["2.",null,{"$f":"\"Ersatzdarlehen, Laufzeit bis Regelaltersgrenze am \"&TEXT(H22,\"TT.MM.JJJJ\")","v":"Ersatzdarlehen, Laufzeit bis Regelaltersgrenze am 01.01.2047"},{"$nulls":6},"2.","Das Ersatzdarlehen wird zum Zinssatz des Ursprungsdarlehens mit dem im x-ten Jahr des Ursprungsdarlehens bestehenden Kapitalstand berechnet. Tilgungszeit ist die Zeit bis zur Regelaltersgrenze (67). Soll eine andere Laufzeit angenommen werden, muss die Check-Box'Laufzeit autom.' deaktiviert und die gewünschte Restlaufteit manuell eingegeben werden.\nÜber die Options-Boxen kann der Beschäftigungstyp eingestellt werden, um die Höhe der monatlichen Altersvorsorgerückstellung zu berechnen.",{"$nulls":10},2009,{"v":64800,"d":"64,800.00 €"},{"v":54600,"d":"54,600.00 €"}]
[null,null,"Zinssatz","Kreditbetrag","Laufzeit in Jahren",{"$f":"+H12","v":"im xten Jahr"},"Jahresrate","Regelaltersgrenze",{"$nulls":13},2010,{"v":66000,"d":"66,000.00 €"},{"v":55800,"d":"55,800.00 €"}]
[null,null,{"$f":"+C13","v":{"v":0.02,"d":"2.000%"}},{"$f":"+G15","v":{"v":62208.34411995995,"d":"62,208.34 €"}},{"$f":"(YEAR(H22)-YEAR(Berechnungsdatum))","v":{"v":28,"d":"28.00"}},1,{"$f":"IF(AVVKorrektur_Laufzeit=0,0,-PMT(C22,E22,D22,0,0))","v":{"v":2923.14966330336,"d":"2,923.15 €"}},"2047-01-01",{"$nulls":9},"Laufzeitautomatisch",true,null,null,2011,{"v":66000,"d":"66,000.00 €"},{"$f":"4800*12","v":{"v":57600,"d":"57,600.00 €"}}]
[null,null,{"$f":"\"in Rate \"&TEXT(F22,\"##\")","v":"in Rate 1"},"Kapitaltilgung","Zinstilgung","Tilgungsstand","Restdarlehen","notwendige Rate",{"$nulls":13},2012,{"v":67200,"d":"67,200.00 €"},{"v":57600,"d":"57,600.00 €"}]
[{"$nulls":3},{"$f":"IFERROR(IF(OR(F22=0,AVVKorrektur_Laufzeit=0),\"\",PPMT(C22,F22,IF(E22>0,E22,NPER(C22,G22,-D22,0,0)),D22,0,0)),\"\")","v":{"v":-1678.9827809041615,"d":"-1,678.98 €"}},{"$f":"IFERROR(IF(OR(F22=0,AVVKorrektur_Laufzeit=0),\"\",IPMT(C22,F22,IF(E22>0,E22,NPER(C22,G22,-D22,0,0)),D22,0,0)),\"\")","v":{"v":-1244.166882399199,"d":"-1,244.17 €"}},{"$f":"IFERROR(IF(OR(F22=0,AVVKorrektur_Laufzeit=0),\"\",-CUMPRINC(C22,IF(E22>0,E22,NPER(C22,G22,-D22,0,0)),D22,1,F22,0)),\"\")","v":{"v":1678.9827809041615,"d":"1,678.98 €"}},{"$f":"IFERROR(IF(F22=0,D22,IF(AVVKorrektur_Laufzeit=0,0,IF(+D22-F24=0,0,+D22-F24))),\"\")","v":{"v":60529.36133905579,"d":"60,529.36 €"}},{"$f":"-E24-D24","v":{"v":2923.1496633033603,"d":"2,923.15 €"}},{"$nulls":9},{"$f":"+F13/12","v":1.2106224936260508},{"$nulls":3},2013,{"$f":"5800*12","v":{"v":69600,"d":"69,600.00 €"}},{"$f":"4900*12","v":{"v":58800,"d":"58,800.00 €"}}]
[{"$nulls":17},{"$f":"DATEDIF(H10,E18,\"y\")","v":{"$error":"#NUM!"}},{"$nulls":3},2014,{"v":71400,"d":"71,400.00 €"},{"v":60000,"d":"60,000.00 €"}]
[{"$nulls":17},"OstAVV",false,null,null,2015,{"v":72600,"d":"72,600.00 €"},{"v":62400,"d":"62,400.00 €"}]
["3.","Auswirkungen auf die Altersvorsorgevermögens-Rücklage",{"$nulls":7},"3.","Das Bruttojahreseinkommen wird aus den Angaben zum Elternunterhalt entnommen, kann aber variierend eingegeben werden. Es kann 'zusätzliches' sozialversicherungsfreies Einkommen angegeben werden. Das Berechnungsjahr kann variierend angegeben werden.\nÜber die Options-Boxen kann der Beschäftigungstyp eingestellt werden, um die Höhe der monatlichen Altersvorsorgerückstellung zu berechnen.",{"$nulls":10},2016,{"v":74400,"d":"74,400.00 €"},{"v":64800,"d":"64,800.00 €"}]
[null,"Bruttojahreseinkommen aus Erwerbstätigkeit:",{"$nulls":5},{"v":90000,"d":"90,000.00 €"}]
[null,{"$f":"\"zusätzliches sozialversicherungsfreies Einkommen:\"","v":"zusätzliches sozialversicherungsfreies Einkommen:"},{"$nulls":5},{"v":2500,"d":"2,500.00 €"}]
[null,"Berechnungsjahr",{"$nulls":5},2016]
[]
[]
[null,{"$f":"\"Beitragsbemessungsgrenze \"&IF(OstAVV,\"(Ost)\",\"\")&\": \"","v":"Beitragsbemessungsgrenze : "},{"$nulls":5},{"$f":"IF(OR(BeamterAVV=1,BeamterAVV=3),0,VLOOKUP(H30,AVV_BBMG,IF(OstAVV,3,2)))","v":{"v":74400,"d":"74,400.00 €"}}]
[null,{"$f":"\"Altersvorsorge pro Jahr: \"&IF(BeamterAVV=3,\"25% x \"&TEXT(H28,\"###.##0,00\"),IF(BeamterAVV=1,\"5% x \"&TEXT(H28,\"###.##0,00\"),\"5% x \"&TEXT(H28,\"###.##0,00\")&\" \"&IF(H28>H33,\" + (\"&TEXT(H28,\"###.##0,00\")&\" - \"&TEXT(H33,\"###.##0,00\")&\") x 20% = \",\"\")))&IF(H29>0,\" + 25% x \"&TEXT(H29,\"###.##0,00\")&\" =\",\"\")","v":"Altersvorsorge pro Jahr: 5% x 90.000,00  + (90.000,00 - 74.400,00) x 20% =  + 25% x 2.500,00 ="},{"$nulls":5},{"$f":"H28*0.05+IF(BeamterAVV=1,0,IF(H28-H33>0,(H28-H33)*0.2,0))+IF(H29>0,0.25*H29,0)","v":{"v":8245,"d":"8,245.00 €"}}]
[null,{"$f":"\"Altersvorsorge pro Monat: \"&TEXT(H34,\"###.##0,00\")&\" / 12 =\"","v":"Altersvorsorge pro Monat: 8.245,00 / 12 ="},{"$nulls":5},{"$f":"+H34/12","v":{"v":687.0833333333334,"d":"687.08 €"}}]
[]
["4.",{"$f":"\"Reduktion der sekundären Altersvorsorge\"","v":"Reduktion der sekundären Altersvorsorge"},{"$nulls":7},"4.","Im Berechnungfeld 4. können keine variierenden Eingaben vorgenommen werden. In der drittletzten Zeile 'Reduktion …' wird errechnet, in welcher Höhe pauschal berechnete Altersvorsorge monatlich unter Berücksichtigung der Vermögensbildung aus dem Immobilienkredit noch möglich ist."]
[null,{"$f":"\"tatsächliche Ø Tilgung aus Ursprungsdarlehen: \"&TEXT(ABS(AVVKorrektur_Tilgung),\"###.##0,00\")&\" /12 =\"","v":"tatsächliche Ø Tilgung aus Ursprungsdarlehen: 10.589,65 /12 ="},{"$nulls":5},{"$f":"IFERROR(ABS(AVVKorrektur_Tilgung)/12,\"\")","v":{"v":882.4710813182882,"d":"882.47 €"}}]
[null,{"$f":"\"nicht auf Altersvorsorge anrechenb. notwendige Ø Tilgung des Ersatzdarlehens: \"&TEXT(ABS(AVVKorrektur_KRate),\"###.##0,00\")&\" / 12 =\"","v":"nicht auf Altersvorsorge anrechenb. notwendige Ø Tilgung des Ersatzdarlehens: 1.678,98 / 12 ="},{"$nulls":5},{"$f":"IFERROR(ABS(AVVKorrektur_KRate)/12,\"\")","v":{"v":139.91523174201345,"d":"139.92 €"}}]
[null,{"$f":"IFERROR(\"Auf die sekundäre Altersvorsorge wären Ø anzurechnen: \"&TEXT(H38,\"###.##0,00\")&\" - \"&TEXT(H39,\"###.##0,00\")&\" =\",\"\")","v":"Auf die sekundäre Altersvorsorge wären Ø anzurechnen: 882,47 - 139,92 ="},{"$nulls":5},{"$f":"IFERROR(IF(H38<=-H39,H38,H38-H39),\"\")","v":{"v":742.5558495762747,"d":"742.56 €"}},{"$nulls":11},{"$f":"Range(A1)/Range(G26)","v":{"$error":"#NAME?"}}]
[null,{"$f":"\"Reduktion der Altersvorsorge pro Monat von \"&TEXT(B_AVV_M,\"###.##0,00\")&\" um \"&IF(H40>0,TEXT(H40,\"###.##0,00\")&\" auf \",\"0,00 €\")","v":"Reduktion der Altersvorsorge pro Monat von 687,08 um 742,56 auf "},{"$nulls":5},{"$f":"IFERROR(IF(+B_AVV_M-AVVKorrektur_TDifferenz<0,0,B_AVV_M-IF(AVVKorrektur_TDifferenz<0,0,AVVKorrektur_TDifferenz)),\"\")","v":{"v":0,"d":"0.00 €"}}]
[null,{"$f":"IFERROR(\"aus Ursprungsdarlehen monatlich anzurechnen: \",\"\")","v":"aus Ursprungsdarlehen monatlich anzurechnen: "},{"$nulls":5},{"$f":"IFERROR(+H38,\"\")","v":{"v":882.4710813182882,"d":"882.47 €"}}]
[null,{"$f":"\"Vermögensbildung: \"&TEXT(H42,\"#.##0,00\")&\" aus Darlehen + \"&TEXT(AVVKorrektur_Betrag,\"###.##0,00\")&\" aus Altersvorsorge =\"","v":"Vermögensbildung: 882,47 aus Darlehen + 0,00 aus Altersvorsorge ="},{"$nulls":5},{"$f":"IFERROR(+H42+H41,\"\")","v":{"v":882.4710813182882,"d":"882.47 €"}}]
[]
[]
[]
[{"$nulls":17},"AVVKorrektur_Textausgabe",false,null,null,2018]
[{"$nulls":21},2020]
[]
[{"$nulls":21},2021]
[{"$nulls":21},2022]
[{"$nulls":21},2023]
[{"$nulls":21},2024]
[]
[{"$nulls":21},2026]
[{"$nulls":21},2027]
[{"$nulls":21},2028]
[{"$nulls":21},2029]
[{"$nulls":21},2030]

{"sheet":"Parametereinstellung","index":6,"n_rows":27,"n_cols":5,"rows_kept":27}
[]
[]
[]
[]
["Parametereingabe 2016","Pflichtiger","Partner"]
["Selbstbehalt",{"v":1800,"d":"1,800.00 €"},{"$f":"1800*2*0.9-1800","v":{"v":1440,"d":"1,440.00 €"}}]
["im Selbstbehalt enthaltene Warmmietkosten",{"v":480,"d":"480.00 €"},{"v":380,"d":"380.00 €"}]
["Quote des Quotenunterhaltes"]
["Zeitraum","von","2004-10-01",null,{"$f":"DATE(YEAR(C9),MONTH(C9)+1,0)","v":"2004-10-31"}]
[null,"bis","2005-06-30"]
[null,"Monate",{"$f":"+MONTH(C10)+IF(DAY(C9)=1,1,0)-MONTH(C9)+IF(YEAR(C9)<YEAR(C10),12,0)","v":{"v":9,"d":"9 "}}]
[null,"Tage",{"$f":"IF(DAY(C9)>1,+DAY(E9)-DAY(C9)+1,0)","v":{"v":0,"d":"0.00"}}]
[null,"West","Ost"]
["monatliche Beitragsbemessungsgrenze",{"$f":"77400/12","v":{"v":6450,"d":"6,450.00 €"}},{"$f":"64800/12","v":{"v":5400,"d":"5,400.00"}}]
[]
["Höchstbetrag der Ersparnis des häuslichen Zusammenlebens",null,{"v":700,"d":"700.00 €"}]
[]
["Parametereingabe 2013 - 2014","Pflichtiger","Partner"]
["Selbstbehalt",{"v":1600,"d":"1,600.00 €"},{"$f":"+B19*0.8","v":{"v":1280,"d":"1,280.00 €"}}]
["im Selbstbehalt enthaltene Warmmietkosten",{"v":450,"d":"450.00 €"},{"v":350,"d":"350.00 €"}]
["Quote des Quotenunterhaltes"]
["Zeitraum","von","2004-10-01"]
[null,"bis","2005-06-30"]
[null,"Monate",{"$f":"+MONTH(C23)+IF(DAY(C22)=1,1,0)-MONTH(C22)+IF(YEAR(C22)<YEAR(C23),12,0)","v":{"v":9,"d":"9 "}}]
[null,"Tage",{"$f":"IF(DAY(C22)>1,+DAY(E22)-DAY(C22)+1,0)","v":{"v":0,"d":"0.00"}}]
[null,"West","Ost"]
["Beitragsbemessungsgrenze",{"v":5950,"d":"5,950.00 €"},{"v":5000,"d":"5,000.00"}]

{"sheet":"BMF-Tabelle","index":7,"n_rows":103,"n_cols":8,"rows_kept":103,"hidden":true}
["Alter","Lebens-erwartung","Kapitalwert","Lebens-erwartung","Kapitalwert"]
[]
[0,77.72,18.391,82.73,18.459]
[1,77.02,18.379,81.99,18.45]
[2,76.04,18.363,81.01,18.438]
[3,75.06,18.346,80.02,18.424]
[4,74.07,18.328,79.03,18.41]
[5,73.08,18.308,78.04,18.396]
[6,72.09,18.288,77.05,18.38]
[7,71.09,18.266,76.05,18.363]
[8,70.1,18.244,75.06,18.346]
[9,69.11,18.22,74.06,18.328]
[10,68.11,18.195,73.07,18.308]
[11,67.12,18.168,72.08,18.288]
[12,66.12,18.14,71.08,18.266]
[13,65.13,18.11,70.09,18.244]
[14,64.14,18.079,69.09,18.22]
[15,63.15,18.046,68.1,18.194]
[16,62.16,18.012,67.11,18.168]
[17,61.17,17.975,66.12,18.14]
[18,60.2,17.938,65.13,18.11]
[19,59.22,17.898,64.14,18.079]
[20,58.25,17.856,63.16,18.047]
[21,57.28,17.812,62.17,18.012]
[22,56.31,17.765,61.18,17.976]
[23,55.34,17.717,60.2,17.938]
[24,54.37,17.665,59.21,17.897]
[25,53.4,17.611,58.22,17.855]
[26,52.43,17.554,57.24,17.81]
[27,51.46,17.494,56.25,17.762]
[28,50.49,17.43,55.26,17.712]
[29,49.52,17.364,54.28,17.66]
[30,48.56,17.294,53.29,17.605]
[31,47.59,17.22,52.31,17.547]
[32,46.62,17.142,51.32,17.485]
[33,45.66,17.061,50.34,17.42]
[34,44.69,16.975,49.36,17.352]
[35,43.72,16.884,48.38,17.281]
[36,42.76,16.789,47.4,17.205]
[37,41.8,16.689,46.42,17.126]
[38,40.84,16.584,45.45,17.043]
[39,39.88,16.473,44.47,16.954]
[40,38.93,16.358,43.5,16.862]
[41,37.98,16.237,42.53,16.765]
[42,37.03,16.109,41.57,16.664]
[43,36.08,15.975,40.6,16.557]
[44,35.15,15.837,39.64,16.445]
[45,34.22,15.691,38.69,16.328]
[46,33.29,15.539,37.74,16.205]
[47,32.37,15.389,36.79,16.076]
[48,31.47,15.217,35.85,15.941]
[49,30.56,15.044,34.91,15.8]
[50,29.67,14.867,33.98,15.653]
[51,28.79,14.683,33.06,15.5]
[52,27.926,14.492,32.13,15.337]
[53,27.06,14.294,31.22,15.17]
[54,26.21,14.09,30.31,14.995]
[55,25.37,13.879,29.41,14.813,null,{"$f":"100000/C58","v":7205.130052597449},{"$f":"+G58/12","v":600.4275043831208}]
[56,24.54,13.661,28.51,14.622]
[57,23.72,13.435,27.62,14.424]
[58,22.9,13.2,26.73,14.215]
[59,22.1,12.96,25.84,13.998]
[60,21.31,12.713,24.96,13.772]
[61,20.53,12.458,24.1,13.541]
[62,19.76,12.196,23.23,13.296]
[63,18.99,11.923,21.38,13.045]
[64,18.23,11.643,21.53,12.783]
[65,17.48,11.354,20.68,12.508]
[66,16.74,11.058,19.84,12.224]
[67,16.01,10.754,19.01,11.93]
[68,15.3,10.447,18.18,11.624]
[69,14.58,10.123,17.35,11.303]
[70,13.89,9.801,16.53,10.972]
[71,13.2,9.467,15.72,10.63]
[72,12.52,9.125,14.92,10.278]
[73,11.86,8.782,14.13,9.915]
[74,11.21,8.431,13.36,9.546]
[75,10.58,8.079,12.6,9.166]
[76,9.97,7.727,11.87,8.787]
[77,9.38,7.376,11.15,8.398]
[78,8.82,7.032,10.45,8.005]
[79,8.28,6.69,9.78,7.615]
[80,7.77,6.358,9.13,7.223]
[81,7.28,6.03,8.51,6.837]
[82,6.81,5.708,7.91,6.45]
[83,6.36,5.392,7.34,6.071]
[84,5.93,5.082,6.8,5.701]
[85,5.52,4.78,6.29,5.342]
[86,5.13,4.487,5.81,4.994]
[87,4.76,4.203,5.37,4.668]
[88,4.43,3.945,4.96,4.357]
[89,4.12,3.698,4.58,4.063]
[90,3.84,3.472,4.25,3.802]
[91,3.56,3.242,3.94,3.553]
[92,3.32,3.042,3.68,3.341]
[93,3.1,2.857,3.43,3.134]
[94,2.89,2.678,3.19,2.933]
[95,2.71,2.523,2.97,2.747]
[96,2.54,2.375,2.78,2.584]
[97,2.38,2.235,2.6,2.428]
[98,2.23,2.103,2.43,2.279]
[99,2.1,1.987,2.28,2.147]
[100,1.98,1.879,2.14,2.022]

{"sheet":"Sterbetafel","index":8,"n_rows":113,"n_cols":13,"rows_kept":113,"hidden":true,"merged":[[0,0,1,5],[0,7,1,12],[2,0,2,5],[2,7,2,12],[3,0,3,5],[3,7,3,12],[4,0,4,5],[4,7,4,12],[5,0,10,0],[5,1,9,1],[5,2,9,2],[5,3,10,3],[5,4,9,4],[5,5,9,5],[5,7,10,7],[5,8,9,8],[5,9,9,9],[5,10,10,10],[5,11,9,11],[5,12,9,12]]}
["Periodensterbetafel 2009 / 2011",{"$nulls":6},{"$f":"+A1","v":"Periodensterbetafel 2009 / 2011"}]
[]
["Deutschland",{"$nulls":6},"Deutschland"]
["Männer",{"$nulls":6},"Frauen"]
["Quelle, Statistisches Bundesamt",{"$nulls":6},"Quelle, Statistisches Bundesamt"]
["Vollendetes Alter","Überlebende im Alter x","Durchschn. Lebenserwartung im Alter x","Vollendetes Alter","Überlebende im Alter x","Durchschn. Lebenserwartung im Alter x",null,"Vollendetes Alter","Überlebende im Alter x","Durchschn. Lebenserwartung im Alter x","Vollendetes Alter","Überlebende im Alter x","Durchschn. Lebenserwartung im Alter x"]
[null,"Überlebende","Durchschnittliche ",null,"Überlebende","Durchschnittliche ",null,null,"Überlebende","Durchschnittliche ",null,"Überlebende","Durchschnittliche "]
[null,"im Alter x","Lebenserwartung",null,"im Alter x","Lebenserwartung",null,null,"im Alter x","Lebenserwartung",null,"im Alter x","Lebenserwartung"]
[null,null,"im Alter x",null,null,"im Alter x",{"$nulls":3},"im Alter x",null,null,"im Alter x"]
[null,null,"in Jahren",null,null,"in Jahren",{"$nulls":3},"in Jahren",null,null,"in Jahren"]
[null,"l x"," e x",null,"l x"," e x",null,null,"l x"," e x",null,"l x"," e x"]
[]
[null,100000,{"v":77.97088113486463,"d":"77.97"},{"$nulls":4},0,100000,{"v":82.72548871066736,"d":"82.73"}]
[1,{"v":99599.67671123307,"d":"99600"},{"v":77.28365320481048,"d":"77.28"},51,{"$f":"+B64","v":{"v":95512.85320451939,"d":"95513"}},{"$f":"+C64","v":{"v":28.98236712853949,"d":"28.98"}},null,1,{"v":99684.73133043556,"d":"99685"},{"v":81.98660191751593,"d":"81.99"},51,{"$f":"+I64","v":{"v":97323.55387431894,"d":"97324"}},{"$f":"+J64","v":{"v":33.05513440168644,"d":"33.06"}}]
[2,{"v":99566.95056054794,"d":"99567"},{"v":76.30889083025535,"d":"76.31"},52,{"$f":"+B65","v":{"v":95086.42346465052,"d":"95086"}},{"v":28.1101006993577,"d":"28.11"},null,2,{"v":99658.4180843378,"d":"99658"},{"v":81.00811717986046,"d":"81.01"},52,{"$f":"+I65","v":{"v":97085.42319282219,"d":"97085"}},{"v":32.13498548629154,"d":"32.13"}]
[3,{"v":99547.65004939454,"d":"99548"},{"v":75.32358882003481,"d":"75.32"},53,{"v":94635.9259905294,"d":"94636"},{"v":27.24153366728296,"d":"27.24"},null,3,{"v":99643.57480602997,"d":"99644"},{"v":80.02010996907609,"d":"80.02"},53,{"v":96818.88776391937,"d":"96819"},{"v":31.222074324220383,"d":"31.22"}]
[4,{"v":99534.77032886592,"d":"99535"},{"v":74.33327093322768,"d":"74.33"},54,{"v":94142.30641155395,"d":"94142"},{"v":26.381748466485952,"d":"26.38"},null,4,{"v":99632.44133464829,"d":"99632"},{"v":79.02899597906188,"d":"79.03"},54,{"v":96527.79757875403,"d":"96528"},{"v":30.314720116707303,"d":"30.31"}]
[5,{"v":99522.47627689931,"d":"99522"},{"v":73.34239158721134,"d":"73.34"},55,{"v":93594.39812061274,"d":"93594"},{"v":25.533262070436564,"d":"25.53"},null,5,{"v":99620.56714796669,"d":"99621"},{"v":78.03835617429937,"d":"78.04"},55,{"v":96219.75608584564,"d":"96220"},{"v":29.410170066582488,"d":"29.41"}]
[6,{"v":99511.28336255207,"d":"99511"},{"v":72.35058481537938,"d":"72.35"},56,{"v":92996.02584463316,"d":"92996"},{"v":24.694335727770113,"d":"24.69"},null,6,{"v":99610.49802124174,"d":"99610"},{"v":77.0461941386693,"d":"77.05"},56,{"v":95878.83348476206,"d":"95879"},{"v":28.512967837671706,"d":"28.51"}]
[7,{"v":99500.51129734764,"d":"99501"},{"v":71.35836346067995,"d":"71.36"},57,{"v":92344.35731876195,"d":"92344"},{"v":23.86507368681751,"d":"23.87"},null,7,{"v":99601.82303774326,"d":"99602"},{"v":76.0528610545025,"d":"76.05"},57,{"v":95517.15889212614,"d":"95517"},{"v":27.619038609130214,"d":"27.62"}]
[8,{"v":99491.90467936543,"d":"99492"},{"v":70.3644931138122,"d":"70.36"},58,{"v":91634.786417502,"d":"91635"},{"v":23.04600035279372,"d":"23.05"},null,8,{"v":99593.27447080036,"d":"99593"},{"v":75.0593461178151,"d":"75.06"},58,{"v":95135.41832300155,"d":"95135"},{"v":26.72785651748915,"d":"26.73"}]
[9,{"v":99483.94591700066,"d":"99484"},{"v":69.37008230605123,"d":"69.37"},59,{"v":90869.00122446349,"d":"90869"},{"v":22.2360034671645,"d":"22.24"},null,9,{"v":99585.93993644974,"d":"99586"},{"v":74.06483743602337,"d":"74.06"},59,{"v":94715.65151468219,"d":"94716"},{"v":25.844094789024428,"d":"25.84"}]
[10,{"v":99476.23131599,"d":"99476"},{"v":68.37542333274207,"d":"68.38"},60,{"v":90041.89732533366,"d":"90042"},{"v":21.435665332953874,"d":"21.44"},null,10,{"v":99579.07010780655,"d":"99579"},{"v":73.06991257708266,"d":"73.07"},60,{"v":94268.40201478977,"d":"94268"},{"v":24.96433798268585,"d":"24.96"}]
[11,{"v":99467.34334385932,"d":"99467"},{"v":67.38148838736863,"d":"67.38"},61,{"v":89135.27975752656,"d":"89135"},{"v":20.64860730201729,"d":"20.65"},null,11,{"v":99572.0029695358,"d":"99572"},{"v":72.07506323782246,"d":"72.08"},61,{"v":93760.35618766154,"d":"93760"},{"v":24.096899390629755,"d":"24.10"}]
[12,{"v":99459.002779214,"d":"99459"},{"v":66.38709702371007,"d":"66.39"},62,{"v":88170.08281449514,"d":"88170"},{"v":19.86917388824999,"d":"19.87"},null,12,{"v":99564.04043585536,"d":"99564"},{"v":71.08078738129048,"d":"71.08"},62,{"v":93221.54296043399,"d":"93222"},{"v":23.233287623536665,"d":"23.23"}]
[13,{"v":99448.67956547388,"d":"99449"},{"v":65.39393639642233,"d":"65.39"},63,{"v":87132.86857514197,"d":"87133"},{"v":19.09974110461651,"d":"19.10"},null,13,{"v":99556.02555212962,"d":"99556"},{"v":70.08646957682807,"d":"70.09"},63,{"v":92633.53452253099,"d":"92634"},{"v":22.377591357738496,"d":"22.38"}]
[14,{"v":99438.09311655439,"d":"99438"},{"v":64.4008451807857,"d":"64.40"},64,{"v":86049.82771672885,"d":"86050"},{"v":18.33384127781522,"d":"18.33"},null,14,{"v":99547.10769511554,"d":"99547"},{"v":69.09270343133342,"d":"69.09"},64,{"v":92009.38271197733,"d":"92009"},{"v":21.525999464107716,"d":"21.53"}]
[15,{"v":99423.18392184327,"d":"99423"},{"v":63.410427554890255,"d":"63.41"},65,{"v":84851.16026713623,"d":"84851"},{"v":17.5857747219027,"d":"17.59"},null,15,{"v":99536.31809168296,"d":"99536"},{"v":68.100138788423,"d":"68.10"},65,{"v":91333.16791984598,"d":"91333"},{"v":20.681672284626252,"d":"20.68"}]
[16,{"v":99405.36550327828,"d":"99405"},{"v":62.42170425333204,"d":"62.42"},66,{"v":83583.25670856955,"d":"83583"},{"v":16.844954794848434,"d":"16.84"},null,16,{"v":99523.79736861041,"d":"99524"},{"v":67.10864331336893,"d":"67.11"},66,{"v":90619.86746989076,"d":"90620"},{"v":19.84052923645589,"d":"19.84"}]
[17,{"v":99379.89496068763,"d":"99380"},{"v":61.43757445933391,"d":"61.44"},67,{"v":82221.51179780638,"d":"82222"},{"v":16.115658392019856,"d":"16.12"},null,17,{"v":99508.48336143157,"d":"99508"},{"v":66.11889415035705,"d":"66.12"},67,{"v":89844.6815758176,"d":"89845"},{"v":19.00740061030965,"d":"19.01"}]
[18,{"v":99346.4994776319,"d":"99346"},{"v":60.45805872144696,"d":"60.46"},68,{"$f":"+B81","v":{"v":80779.18452349462,"d":"80779"}},{"v":15.394478859668855,"d":"15.39"},null,18,{"v":99492.51506381643,"d":"99493"},{"v":65.12942581728996,"d":"65.13"},68,{"$f":"+I81","v":{"v":89024.19246905697,"d":"89024"}},{"v":18.1779735767591,"d":"18.18"}]
[19,{"v":99298.70226835713,"d":"99299"},{"v":59.48691939953189,"d":"59.49"},69,{"v":79252.81505468502,"d":"79253"},{"v":14.68133905220008,"d":"14.68"},null,19,{"v":99469.78979307339,"d":"99470"},{"v":64.1441913174757,"d":"64.14"},69,{"v":88159.71167975439,"d":"88160"},{"v":17.351321109999915,"d":"17.35"}]
[20,{"v":99250.40599259618,"d":"99250"},{"v":58.5156230455988,"d":"58.52"},70,{"v":77610.39595446842,"d":"77610"},{"v":13.981449647430717,"d":"13.98"},null,20,{"v":99449.24542992664,"d":"99449"},{"v":63.157339022849996,"d":"63.16"},70,{"v":87223.32179538923,"d":"87223"},{"v":16.53222922380242,"d":"16.53"}]
[21,{"v":99199.34818714966,"d":"99199"},{"v":57.54548362884308,"d":"57.55"},71,{"v":75867.81831466025,"d":"75868"},{"v":13.291099683897798,"d":"13.29"},null,21,{"v":99427.16863696244,"d":"99427"},{"v":62.17125144860101,"d":"62.17"},71,{"v":86211.11931494305,"d":"86211"},{"v":15.72046320471307,"d":"15.72"}]
[22,{"v":99147.70204496844,"d":"99148"},{"v":56.575198681209656,"d":"56.58"},72,{"v":74009.66618184604,"d":"74010"},{"v":12.612244344924575,"d":"12.61"},null,22,{"v":99406.35953763872,"d":"99406"},{"v":61.18416131878216,"d":"61.18"},72,{"v":85100.96219951956,"d":"85101"},{"v":14.919016841358658,"d":"14.92"}]
[23,{"v":99096.61338207756,"d":"99097"},{"v":55.60410791255662,"d":"55.60"},73,{"v":72027.93860298563,"d":"72028"},{"v":11.945492375144312,"d":"11.95"},null,23,{"v":99384.05972237272,"d":"99384"},{"v":60.197777643077636,"d":"60.20"},73,{"v":83868.89407536396,"d":"83869"},{"v":14.130838056217376,"d":"14.13"}]
[24,{"v":99048.67749280966,"d":"99049"},{"v":54.63077625868668,"d":"54.63"},74,{"v":69921.43754645425,"d":"69921"},{"v":11.290307107603796,"d":"11.29"},null,24,{"v":99361.34239710888,"d":"99361"},{"v":59.21142655118947,"d":"59.21"},74,{"v":82505.08557486067,"d":"82505"},{"v":13.356155716098908,"d":"13.36"}]
[25,{"v":98994.57366348112,"d":"98995"},{"v":53.6603605295385,"d":"53.66"},75,{"v":67603.21778013991,"d":"67603"},{"v":10.660323566033352,"d":"10.66"},null,25,{"v":99341.25775929012,"d":"99341"},{"v":58.223296722402324,"d":"58.22"},75,{"v":80969.86861980941,"d":"80970"},{"v":12.599912913295416,"d":"12.60"}]
[26,{"v":98940.66823918666,"d":"98941"},{"v":52.689323663111274,"d":"52.69"},76,{"v":65118.25247595632,"d":"65118"},{"v":10.048049750027527,"d":"10.05"},null,26,{"v":99319.40479687443,"d":"99319"},{"v":57.235997413031356,"d":"57.24"},76,{"v":79232.42281521048,"d":"79232"},{"v":11.86524549029168,"d":"11.87"}]
[27,{"v":98884.6002851132,"d":"98885"},{"v":51.71891521319926,"d":"51.72"},77,{"v":62454.624689310294,"d":"62455"},{"v":9.455264599992113,"d":"9.46"},null,27,{"v":99295.89921617004,"d":"99296"},{"v":56.249428104294175,"d":"56.25"},77,{"v":77291.79790416952,"d":"77292"},{"v":11.150601493342636,"d":"11.15"}]
[28,{"v":98824.32475845708,"d":"98824"},{"v":50.75015496208474,"d":"50.75"},78,{"v":59594.41830009036,"d":"59594"},{"v":8.8850683594159,"d":"8.89"},null,28,{"v":99269.22349919904,"d":"99269"},{"v":55.264409141850265,"d":"55.26"},78,{"v":75148.98268046681,"d":"75149"},{"v":10.454295172318512,"d":"10.45"}]
[29,{"v":98764.91236487847,"d":"98765"},{"v":49.78038312624252,"d":"49.78"},79,{"v":56502.78409589102,"d":"56503"},{"v":8.343869895646838,"d":"8.34"},null,29,{"v":99244.12111985109,"d":"99244"},{"v":54.27826101496409,"d":"54.28"},79,{"v":72739.08586934488,"d":"72739"},{"v":9.78408793649795,"d":"9.78"}]
[30,{"v":98703.88930454061,"d":"98704"},{"v":48.81085041394692,"d":"48.81"},80,{"v":53238.00036355973,"d":"53238"},{"v":7.824889818614482,"d":"7.82"},null,30,{"v":99215.64599652623,"d":"99216"},{"v":53.293695502128045,"d":"53.29"},80,{"v":70098.22601766867,"d":"70098"},{"v":9.133853921799048,"d":"9.13"}]
[31,{"v":98641.4136190043,"d":"98641"},{"v":47.84144865243235,"d":"47.84"},81,{"v":49809.54076536183,"d":"49810"},{"v":7.329072118199842,"d":"7.33"},null,31,{"v":99187.56478486685,"d":"99188"},{"v":52.308642042461926,"d":"52.31"},81,{"v":67170.53317724289,"d":"67171"},{"v":8.510168819366319,"d":"8.51"}]
[32,{"v":98572.99568006166,"d":"98573"},{"v":46.87430759438711,"d":"46.87"},82,{"v":46209.75364682862,"d":"46210"},{"v":6.861063827796789,"d":"6.86"},null,32,{"v":99157.60771005995,"d":"99158"},{"v":51.324294249096916,"d":"51.32"},82,{"v":63973.863753511425,"d":"63974"},{"v":7.910423864808841,"d":"7.91"}]
[33,{"v":98502.0169601417,"d":"98502"},{"v":45.907724057235335,"d":"45.91"},83,{"v":42526.93775575105,"d":"42527"},{"v":6.411929424650178,"d":"6.41"},null,33,{"v":99122.45904401389,"d":"99122"},{"v":50.34231646285975,"d":"50.34"},83,{"v":60446.06928990427,"d":"60446"},{"v":7.342916044868948,"d":"7.34"}]
[34,{"v":98426.2213618441,"d":"98426"},{"v":44.942691422279225,"d":"44.94"},84,{"$f":"+B97","v":{"v":38838.145350525774,"d":"38838"}},{"v":5.973436164095506,"d":"5.97"},null,34,{"v":99086.21632295968,"d":"99086"},{"v":49.360547264673514,"d":"49.36"},84,{"$f":"+I97","v":{"v":56655.400645829024,"d":"56655"}},{"v":6.800758139173047,"d":"6.80"}]
[35,{"v":98348.40779752324,"d":"98348"},{"v":43.97785461713948,"d":"43.98"},85,{"v":35051.02541983555,"d":"35051"},{"v":5.564818554143255,"d":"5.56"},null,35,{"v":99044.1269580915,"d":"99044"},{"v":48.38131083203124,"d":"48.38"},85,{"v":52558.32498329265,"d":"52558"},{"v":6.291920725418707,"d":"6.29"}]
[36,{"v":98266.98203219594,"d":"98267"},{"v":43.013881139108264,"d":"43.01"},86,{"v":31276.308661306914,"d":"31276"},{"v":5.1760881154672616,"d":"5.18"},null,36,{"v":99004.73164639587,"d":"99005"},{"v":47.400363448338105,"d":"47.40"},86,{"v":48208.87995949948,"d":"48209"},{"v":5.814472603797557,"d":"5.81"}]
[37,{"v":98181.4659676636,"d":"98181"},{"v":42.050910732903596,"d":"42.05"},87,{"v":27522.283558596842,"d":"27522"},{"v":4.8139040921312,"d":"4.81"},null,37,{"v":98957.68323499043,"d":"98958"},{"v":46.42266174314906,"d":"46.42"},87,{"v":43666.50957037253,"d":"43667"},{"v":5.3673059588522385,"d":"5.37"}]
[38,{"v":98090.71032885695,"d":"98091"},{"v":41.08935453083227,"d":"41.09"},88,{"v":23827.300844661982,"d":"23827"},{"v":4.482876257879829,"d":"4.48"},null,38,{"v":98904.87107472612,"d":"98905"},{"v":45.447183032600115,"d":"45.45"},88,{"v":38937.79383855783,"d":"38938"},{"v":4.958405350733771,"d":"4.96"}]
[39,{"v":97987.02336793255,"d":"97987"},{"v":40.13230498154024,"d":"40.13"},89,{"v":20353.408574497582,"d":"20353"},{"v":4.162668195167738,"d":"4.16"},null,39,{"v":98849.8092635785,"d":"98850"},{"v":44.47221973547487,"d":"44.47"},89,{"v":34176.20211571585,"d":"34176"},{"v":4.579571679960451,"d":"4.58"}]
[40,{"v":97880.07205697229,"d":"97880"},{"v":39.17561029267329,"d":"39.18"},90,{"v":16985.165565609426,"d":"16985"},{"v":3.888993558002556,"d":"3.89"},null,40,{"v":98784.4151930704,"d":"98784"},{"v":43.50132880528269,"d":"43.50"},90,{"v":29339.689423685566,"d":"29340"},{"v":4.252070284947303,"d":"4.25"}]
[41,{"v":97763.05263537221,"d":"97763"},{"v":38.2219038302059,"d":"38.22"},91,{"v":14036.725242722907,"d":"14037"},{"v":3.6008579770626707,"d":"3.60"},null,41,{"v":98714.65104221221,"d":"98715"},{"v":42.53171893641521,"d":"42.53"},91,{"v":24798.035474939774,"d":"24798"},{"v":3.939245881692595,"d":"3.94"}]
[42,{"v":97637.75706448026,"d":"97638"},{"v":37.27031120474663,"d":"37.27"},92,{"v":11270.266546186262,"d":"11270"},{"v":3.362010828436261,"d":"3.36"},null,42,{"v":98635.53169361922,"d":"98636"},{"v":41.56543419262554,"d":"41.57"},92,{"v":20391.758766355648,"d":"20392"},{"v":3.682402428277433,"d":"3.68"}]
[43,{"v":97498.03742231976,"d":"97498"},{"v":36.32300492925109,"d":"36.32"},93,{"v":8865.279768395685,"d":"8865"},{"v":3.138421543055848,"d":"3.14"},null,43,{"v":98547.7375971459,"d":"98548"},{"v":40.60201851996915,"d":"40.60"},93,{"v":16533.109079634443,"d":"16533"},{"v":3.4251408977175095,"d":"3.43"}]
[44,{"v":97336.02800110867,"d":"97336"},{"v":35.382629966493866,"d":"35.38"},94,{"v":6813.395335637284,"d":"6813"},{"v":2.9329939734760075,"d":"2.93"},null,44,{"v":98446.83071631483,"d":"98447"},{"v":39.64312263245745,"d":"39.64"},94,{"v":13106.57885012441,"d":"13107"},{"v":3.1898777391328434,"d":"3.19"}]
[45,{"v":97156.29438272942,"d":"97156"},{"v":34.44716084781551,"d":"34.45"},95,{"v":5109.529113270296,"d":"5110"},{"v":2.744320449698967,"d":"2.74"},null,45,{"v":98336.25963154064,"d":"98336"},{"v":38.68713587383085,"d":"38.69"},95,{"v":10146.030217220548,"d":"10146"},{"v":2.9747673652007847,"d":"2.97"}]
[46,{"v":96959.25463208936,"d":"96959"},{"v":33.51614797167257,"d":"33.52"},96,{"v":3734.0356571618618,"d":"3734"},{"v":2.57105280455753,"d":"2.57"},null,46,{"v":98211.4480321701,"d":"98211"},{"v":37.73566583239771,"d":"37.74"},96,{"v":7659.703830790562,"d":"7660"},{"v":2.7780724976577744,"d":"2.78"}]
[47,{"v":96736.33123882659,"d":"96736"},{"v":32.59223181363821,"d":"32.59"},97,{"v":2655.7760908440396,"d":"2656"},{"v":2.411911530021013,"d":"2.41"},null,47,{"v":98073.05730632225,"d":"98073"},{"v":36.78820901768741,"d":"36.79"},97,{"v":5632.145284253222,"d":"5632"},{"v":2.598173032914141,"d":"2.60"}]
[48,{"v":96476.96650886843,"d":"96477"},{"v":31.67850725677555,"d":"31.68"},98,{"v":1835.9297061469126,"d":"1836"},{"v":2.265688093742593,"d":"2.27"},null,48,{"v":97912.69628399891,"d":"97913"},{"v":35.84764170126381,"d":"35.85"},98,{"v":4028.272041956724,"d":"4028"},{"v":2.4335693393573465,"d":"2.43"}]
[49,{"v":96190.83094682675,"d":"96191"},{"v":30.771252891777596,"d":"30.77"},99,{"v":1231.9968110893656,"d":"1232"},{"v":2.1312399463319704,"d":"2.13"},null,49,{"v":97739.54468974331,"d":"97740"},{"v":34.910262215132356,"d":"34.91"},99,{"v":2798.8771248146386,"d":"2799"},{"v":2.282881478383504,"d":"2.28"}]
[50,{"v":95871.96579167942,"d":"95872"},{"v":29.87193349919118,"d":"29.87"},100,{"$f":"+B113","v":{"v":801.4762893548452,"d":"801"}},{"$f":"+C113","v":{"v":2.007475815186355,"d":"2.01"}},null,50,{"v":97538.43085917181,"d":"97538"},{"v":33.9812125019485,"d":"33.98"},100,{"$f":"+I113","v":{"v":1886.7136726984452,"d":"1887"}},{"$f":"+J113","v":{"v":2.1448455101119417,"d":"2.14"}}]
[51,{"v":95512.85320451939,"d":"95513"},{"v":28.98236712853949,"d":"28.98"},{"$nulls":4},51,{"v":97323.55387431894,"d":"97324"},{"v":33.05513440168644,"d":"33.06"}]
[52,{"v":95086.42346465052,"d":"95086"},{"v":28.1101006993577,"d":"28.11"},{"$nulls":4},52,{"v":97085.42319282219,"d":"97085"},{"v":32.13498548629154,"d":"32.13"}]
[53,{"v":94635.9259905294,"d":"94636"},{"v":27.24153366728296,"d":"27.24"},{"$nulls":4},53,{"v":96818.88776391937,"d":"96819"},{"v":31.222074324220383,"d":"31.22"}]
[54,{"v":94142.30641155395,"d":"94142"},{"v":26.381748466485952,"d":"26.38"},{"$nulls":4},54,{"v":96527.79757875403,"d":"96528"},{"v":30.314720116707303,"d":"30.31"}]
[55,{"v":93594.39812061274,"d":"93594"},{"v":25.533262070436564,"d":"25.53"},{"$nulls":4},55,{"v":96219.75608584564,"d":"96220"},{"v":29.410170066582488,"d":"29.41"}]
[56,{"v":92996.02584463316,"d":"92996"},{"v":24.694335727770113,"d":"24.69"},{"$nulls":4},56,{"v":95878.83348476206,"d":"95879"},{"v":28.512967837671706,"d":"28.51"}]
[57,{"v":92344.35731876195,"d":"92344"},{"v":23.86507368681751,"d":"23.87"},{"$nulls":4},57,{"v":95517.15889212614,"d":"95517"},{"v":27.619038609130214,"d":"27.62"}]
[58,{"v":91634.786417502,"d":"91635"},{"v":23.04600035279372,"d":"23.05"},{"$nulls":4},58,{"v":95135.41832300155,"d":"95135"},{"v":26.72785651748915,"d":"26.73"}]
[59,{"v":90869.00122446349,"d":"90869"},{"v":22.2360034671645,"d":"22.24"},{"$nulls":4},59,{"v":94715.65151468219,"d":"94716"},{"v":25.844094789024428,"d":"25.84"}]
[60,{"v":90041.89732533366,"d":"90042"},{"v":21.435665332953874,"d":"21.44"},{"$nulls":4},60,{"v":94268.40201478977,"d":"94268"},{"v":24.96433798268585,"d":"24.96"}]
[61,{"v":89135.27975752656,"d":"89135"},{"v":20.64860730201729,"d":"20.65"},{"$nulls":4},61,{"v":93760.35618766154,"d":"93760"},{"v":24.096899390629755,"d":"24.10"}]
[62,{"v":88170.08281449514,"d":"88170"},{"v":19.86917388824999,"d":"19.87"},{"$nulls":4},62,{"v":93221.54296043399,"d":"93222"},{"v":23.233287623536665,"d":"23.23"}]
[63,{"v":87132.86857514197,"d":"87133"},{"v":19.09974110461651,"d":"19.10"},{"$nulls":4},63,{"v":92633.53452253099,"d":"92634"},{"v":22.377591357738496,"d":"22.38"}]
[64,{"v":86049.82771672885,"d":"86050"},{"v":18.33384127781522,"d":"18.33"},{"$nulls":4},64,{"v":92009.38271197733,"d":"92009"},{"v":21.525999464107716,"d":"21.53"}]
[65,{"v":84851.16026713623,"d":"84851"},{"v":17.5857747219027,"d":"17.59"},{"$nulls":4},65,{"v":91333.16791984598,"d":"91333"},{"v":20.681672284626252,"d":"20.68"}]
[66,{"v":83583.25670856955,"d":"83583"},{"v":16.844954794848434,"d":"16.84"},{"$nulls":4},66,{"v":90619.86746989076,"d":"90620"},{"v":19.84052923645589,"d":"19.84"}]
[67,{"v":82221.51179780638,"d":"82222"},{"v":16.115658392019856,"d":"16.12"},{"$nulls":4},67,{"v":89844.6815758176,"d":"89845"},{"v":19.00740061030965,"d":"19.01"}]
[68,{"v":80779.18452349462,"d":"80779"},{"v":15.394478859668855,"d":"15.39"},{"$nulls":4},68,{"v":89024.19246905697,"d":"89024"},{"v":18.1779735767591,"d":"18.18"}]
[69,{"v":79252.81505468502,"d":"79253"},{"v":14.68133905220008,"d":"14.68"},{"$nulls":4},69,{"v":88159.71167975439,"d":"88160"},{"v":17.351321109999915,"d":"17.35"}]
[70,{"v":77610.39595446842,"d":"77610"},{"v":13.981449647430717,"d":"13.98"},{"$nulls":4},70,{"v":87223.32179538923,"d":"87223"},{"v":16.53222922380242,"d":"16.53"}]
[71,{"v":75867.81831466025,"d":"75868"},{"v":13.291099683897798,"d":"13.29"},{"$nulls":4},71,{"v":86211.11931494305,"d":"86211"},{"v":15.72046320471307,"d":"15.72"}]
[72,{"v":74009.66618184604,"d":"74010"},{"v":12.612244344924575,"d":"12.61"},{"$nulls":4},72,{"v":85100.96219951956,"d":"85101"},{"v":14.919016841358658,"d":"14.92"}]
[73,{"v":72027.93860298563,"d":"72028"},{"v":11.945492375144312,"d":"11.95"},{"$nulls":4},73,{"v":83868.89407536396,"d":"83869"},{"v":14.130838056217376,"d":"14.13"}]
[74,{"v":69921.43754645425,"d":"69921"},{"v":11.290307107603796,"d":"11.29"},{"$nulls":4},74,{"v":82505.08557486067,"d":"82505"},{"v":13.356155716098908,"d":"13.36"}]
[75,{"v":67603.21778013991,"d":"67603"},{"v":10.660323566033352,"d":"10.66"},{"$nulls":4},75,{"v":80969.86861980941,"d":"80970"},{"v":12.599912913295416,"d":"12.60"}]
[76,{"v":65118.25247595632,"d":"65118"},{"v":10.048049750027527,"d":"10.05"},{"$nulls":4},76,{"v":79232.42281521048,"d":"79232"},{"v":11.86524549029168,"d":"11.87"}]
[77,{"v":62454.624689310294,"d":"62455"},{"v":9.455264599992113,"d":"9.46"},{"$nulls":4},77,{"v":77291.79790416952,"d":"77292"},{"v":11.150601493342636,"d":"11.15"},null,null,{"$f":"FV(5.5%,10,,50000)","v":-85407.22291767965}]
[78,{"v":59594.41830009036,"d":"59594"},{"v":8.8850683594159,"d":"8.89"},{"$nulls":4},78,{"v":75148.98268046681,"d":"75149"},{"v":10.454295172318512,"d":"10.45"},null,null,{"$f":"+M90/10.6/12","v":-671.4404317427646}]
[79,{"v":56502.78409589102,"d":"56503"},{"v":8.343869895646838,"d":"8.34"},{"$nulls":4},79,{"v":72739.08586934488,"d":"72739"},{"v":9.78408793649795,"d":"9.78"}]
[80,{"v":53238.00036355973,"d":"53238"},{"v":7.824889818614482,"d":"7.82"},{"$nulls":4},80,{"v":70098.22601766867,"d":"70098"},{"v":9.133853921799048,"d":"9.13"}]
[81,{"v":49809.54076536183,"d":"49810"},{"v":7.329072118199842,"d":"7.33"},{"$nulls":4},81,{"v":67170.53317724289,"d":"67171"},{"v":8.510168819366319,"d":"8.51"}]
[82,{"v":46209.75364682862,"d":"46210"},{"v":6.861063827796789,"d":"6.86"},{"$nulls":4},82,{"v":63973.863753511425,"d":"63974"},{"v":7.910423864808841,"d":"7.91"}]
[83,{"v":42526.93775575105,"d":"42527"},{"v":6.411929424650178,"d":"6.41"},{"$nulls":4},83,{"v":60446.06928990427,"d":"60446"},{"v":7.342916044868948,"d":"7.34"}]
[84,{"v":38838.145350525774,"d":"38838"},{"v":5.973436164095506,"d":"5.97"},{"$nulls":4},84,{"v":56655.400645829024,"d":"56655"},{"v":6.800758139173047,"d":"6.80"}]
[85,{"v":35051.02541983555,"d":"35051"},{"v":5.564818554143255,"d":"5.56"},{"$nulls":4},85,{"v":52558.32498329265,"d":"52558"},{"v":6.291920725418707,"d":"6.29"}]
[86,{"v":31276.308661306914,"d":"31276"},{"v":5.1760881154672616,"d":"5.18"},{"$nulls":4},86,{"v":48208.87995949948,"d":"48209"},{"v":5.814472603797557,"d":"5.81"}]
[87,{"v":27522.283558596842,"d":"27522"},{"v":4.8139040921312,"d":"4.81"},{"$nulls":4},87,{"v":43666.50957037253,"d":"43667"},{"v":5.3673059588522385,"d":"5.37"}]
[88,{"v":23827.300844661982,"d":"23827"},{"v":4.482876257879829,"d":"4.48"},{"$nulls":4},88,{"v":38937.79383855783,"d":"38938"},{"v":4.958405350733771,"d":"4.96"}]
[89,{"v":20353.408574497582,"d":"20353"},{"v":4.162668195167738,"d":"4.16"},{"$nulls":4},89,{"v":34176.20211571585,"d":"34176"},{"v":4.579571679960451,"d":"4.58"}]
[90,{"v":16985.165565609426,"d":"16985"},{"v":3.888993558002556,"d":"3.89"},{"$nulls":4},90,{"v":29339.689423685566,"d":"29340"},{"v":4.252070284947303,"d":"4.25"}]
[91,{"v":14036.725242722907,"d":"14037"},{"v":3.6008579770626707,"d":"3.60"},{"$nulls":4},91,{"v":24798.035474939774,"d":"24798"},{"v":3.939245881692595,"d":"3.94"}]
[92,{"v":11270.266546186262,"d":"11270"},{"v":3.362010828436261,"d":"3.36"},{"$nulls":4},92,{"v":20391.758766355648,"d":"20392"},{"v":3.682402428277433,"d":"3.68"}]
[93,{"v":8865.279768395685,"d":"8865"},{"v":3.138421543055848,"d":"3.14"},{"$nulls":4},93,{"v":16533.109079634443,"d":"16533"},{"v":3.4251408977175095,"d":"3.43"}]
[94,{"v":6813.395335637284,"d":"6813"},{"v":2.9329939734760075,"d":"2.93"},{"$nulls":4},94,{"v":13106.57885012441,"d":"13107"},{"v":3.1898777391328434,"d":"3.19"}]
[95,{"v":5109.529113270296,"d":"5110"},{"v":2.744320449698967,"d":"2.74"},{"$nulls":4},95,{"v":10146.030217220548,"d":"10146"},{"v":2.9747673652007847,"d":"2.97"}]
[96,{"v":3734.0356571618618,"d":"3734"},{"v":2.57105280455753,"d":"2.57"},{"$nulls":4},96,{"v":7659.703830790562,"d":"7660"},{"v":2.7780724976577744,"d":"2.78"}]
[97,{"v":2655.7760908440396,"d":"2656"},{"v":2.411911530021013,"d":"2.41"},{"$nulls":4},97,{"v":5632.145284253222,"d":"5632"},{"v":2.598173032914141,"d":"2.60"}]
[98,{"v":1835.9297061469126,"d":"1836"},{"v":2.265688093742593,"d":"2.27"},{"$nulls":4},98,{"v":4028.272041956724,"d":"4028"},{"v":2.4335693393573465,"d":"2.43"}]
[99,{"v":1231.9968110893656,"d":"1232"},{"v":2.1312399463319704,"d":"2.13"},{"$nulls":4},99,{"v":2798.8771248146386,"d":"2799"},{"v":2.282881478383504,"d":"2.28"}]
[100,{"v":801.4762893548452,"d":"801"},{"v":2.007475815186355,"d":"2.01"},{"$nulls":4},100,{"v":1886.7136726984452,"d":"1887"},{"v":2.1448455101119417,"d":"2.14"}]