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[null,null,"Teilungsordnungen auf dem Prüfstand: unzulässige Transferverluste bei interner Teilung"]
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Datum unbekanntAthora AG Pensionskasse & Lebensversicherung v. 11.09.2019Athora Lebensversicherung AG v. 11.09.2019AXA Leben v. 01.06.2020AXA Leben v. 01.05.2020AXA Leben v. 01.08.2020AXA Überbetriebliche Unterstützungskasse e.V. v. 01.01.2018Baden-Badener Pensionskasse v. 30.11.2009Baloise Lebensversicherung AG Deutschland v. 01.10.2009BASF Pensionskasse VVaG v. 01.07.2019BASF SE v. 01.07.2019Bayerischer Rundfunk Tarifvertrag v. 01.12.2009Bayern-Versicherung LV AG v. 12.12.2020Bayern-Versicherung LV AG v. 22.10.2022BKK Mobil Oil v. 01.09.2009BKK VBU 2012 kongruent TO v. 01.11.2012BKK VBU 2012 partiell TO v. 01.11.2012BKK VBU kongruent v. 01.11.2012BKK VBU partiell v. 01.11.2012Bochumer Verband - Arbeitgeberfinanzierte Versorg. v. 01.09.2009Bochumer Verband - Entgeldumwandlung v. 01.09.2009Boehringer Ingelheim KG v. 01.07.2021Boge Elastmetall Unterstützungskasse e.V. v. 01.01.2018Bombardier_TransportationTO v. 01.09.2009BP Europa SE v. 01.09.2009BVV, Banken Versicherungs Verein v. 01.07.2016C & A Services GmbH & Co. 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OHG v. 01.01.2010DWS Investment GmbH Basisrentenverträge AltZertG v. 01.11.2018DWS Investment v. 01.06.2022EDEKA Handelsgesellschaft Nordbayern-Sachsen-Thüringen mbH v. 01.09.2009EDEKA Nordbayern-Schsen-Thüringen GmbH v. 01.09.2009EDEKA Rhein-Ruhr R11 R12 v. 01.09.2018EDEKA Süd v. 01.09.2009EDEKA Südwest v. 01.09.2009EDEKA Zentrale Handel und Produktion GmbH v. 01.07.2016Edelweiss GmbH & Co KG (EVO I und II) v. 01.07.2011Edelweiss GmbH & Co KG (EVO) v. 22.12.2012Edelweiss GmbH & Co KG (UVO) v. 01.09.2009EKN Betriebs AG & Co. oHG: Direktzusagen v. 01.04.2017ERGO Unterstützungskasse v. 01.03.2010ERGO v. 16.01.2020ERGO v. 25.02.2020ERGO Pensionsfonds AG v. 18.08.2021ERGO Lebensversicherung AG v. 12.01.2012Ernest & Young v. 12.04.2010Ernest & Young v. 22.07.2016Essener Verband  v. 10.11.2009Essener Verband Leistungsordnung \"A\" v. 01.01.2012Esso Deutschland GmbH v. 09.02.2010Evonik v. 04.12.2009Evonik v. 15.05.2015ExxonMobil Central Europe Holding GmbH v. 09.02.2010ExxonMobil Gas Marketing Deuschland GmbH v. 09.02.2010ExxonMobil Pensions-Verwaltungsgesellschaft mbH v. 09.02.2010ExxonMobil Production Deutschland GmbH v. 09.02.2010EY Ernest & Young GmbH v. 22.07.2016Familienfürsorge UK v. 01.01.2011Feuersozietät Berlin Brandenburg AG v. 01.09.2009FOVERUKA v. 13.12.2016Frankfurt Münchener Lebensversicherung AG v. 15.7.2017?Freies Versorgungswerk e.V. v. 01.02.2012Fresenius v. 01.03.2017GALERIA Logisitik GmbH v. 01.07.2012GALERIA Personalservice GmbH TO v. 01.07.2012Generali Lebensversicherung AG v. 01.12.2009Generali Pensionsfonds AG v. 07.07.2016Generali v. 01.07.2020Geno Pensionskasse VVaG, Karlsruhe v. 31.12.2020GlaxoSmithKline GmbH & Co KG v. 01.09.2009Gothaer Lebensversicherung AG  v. 19.02.2010Gothaer Pensionskasse AG v. 10.01.2013Gothaer Pensionskasse AG v. 19.02.2010Hamburger Lebensversicherung AGHamburger Pensionskasse v. 01.08.2011Hamburger Pensionskasse v. 29.04.2021Hamburger Pensionsunterstützungskasse e.V. v. 01.01.2018Hamburger Pensionsunterstützungskasse e.V. v. 01.06.2010Hamburger Unterstützungskasse HUK Nr. 1 v. 01.09.2009Hamburger Unterstützungskasse HUK Nr. 2 v. 01.01.2018Hamburger Unterstützungskasse HUK v. 01.06.2015Hamburger Wasserwerke GmbH v. 01.09.2009Hannoversche Lebensversicherung AG v. 01.02.2022HDI Lebensversicherung AG v. 02.01.2020HDI Lebensversicherung AG v. 14.01.2013HDI Lebensversicherung AG v. ohne DatumHDI Pensionskasse v. 01.04.2015HDI Pensionskasse v. 14.01.2013Heidelberger Leben v. 01.01.2014Heidelberger Cement AG, Heidelberg v. 23.03.2013Helvetia schweizerische Lebensversicherungs-AG v. 01.04.2019Hewlett Packard GmbH Böblingen v. 18.12.2009Hoechst Pensionskasse v. 01.01.2022Homann Feinkost GmbH v. 01.09.2009HUK-Coburg v. 01.01.2015HypoVereinsbank HVB v. 05.10.2016HypoVereinsbank Unicredit Group v. 05.10.2016IBM v. 01.09.2009IGLO GmbH v. 01.09.2009Imperial Logistics v. 14.02.2022Ineos Phenol v. 25.09.2009InterRisk Lebensversicherungs AG Vienna Insurance Group v. 02.08.2012KKH - Teilungsregeln für den Versorgungsausgleich v. 26.05.2011Kölner Pensionskasse v. 01.01.2016Kordoba TO KAVP TMA FHL v. 14.12.2010LandesBank Berlin v. 22.03.2010Landesbank Berlin v. 17.09.2021Landesbank BW (Kapitalkontenplan 2005) TO  v. 02.05.2015Lebensversicherung von 1871 a.G. München v. 01.09.2009LPV Lebensversicherung AG PBV-Bestandssegment, Bestandssystem Köln v. 01.09.2023LPV Lebensversicherung AG PBV-Bestandssegment v. 01.09.2023Lufthansa Group TO  v. 28.06.2018Lufthansa Group Versorgungskasse Kabine e.V. v. 01.01.2012LVM Lebens- und Rentenversicherungen (privat) v. 01.10.2009LVM Lebensversicherungs-AG v. 01.07.2017LVM Pensionsfonds v. 01.09.2009LVM Pensionsplan V v. 01.01.2010LVM Unterstützungskasse v. 01.03.2010LVM Unterstützungskasse v. 01.09.2009LVM Versicherung (Direktversicherung) v. 01.10.2009LVM Versicherung v. 01.07.2017MAN (KBV BAV MEV) v. 01.09.2009MAN (KBV BAV MEV) v. 04.04.2011MAN (KBV BAV MEV) v. 15.03.2011Marktkauf Gruppen-Unterstützungskasse e.V. v. 01.01.2018Mecklenburgische LV AG v. 01.06.2013MEDA Pharma GmbH v. 02.11.2009Mercedes Benz AG v. 01.04.2021Metall-Rente v. 01.09.2009METRO Cash Carry_Deutschland v. 01.07.2012METRO_AG_ASKO v. 01.09.2009METRO_AG_EPP_FPP v. 01.07.2012Mitteldeutscher Rundfunk Tarifvertrag v. 02.12.2009Mobil Oil BKK v. 01.01.2019Nestlé PK Tarif Baustein L v. 22.09.2010Nestlé PK Tarif Vorsorgekonto v. 21.09.2010Netto Direktzusagen v. 05.01.2019Netto_Direktzusagen v. 01.05.2019Neue Bayerische Beamten Lebensversicherung AG v. 01.01.2013Neue Leben v. 01.08.2018Neue Leben v. 07.10.2012Norddeutscher Rundfunk Tarifvertrag v. 07.12.2009Nordostdeutsche Energiewirtschaft Unterstützungskasse v. 30.03.2020Nordsee GmbH v. 01.09.2009Nürnberger Lebensversicherung AG v. 01.01.2022Nürnberger Pensionskasse AG v. 01.01.2022Nürnberger Pensionskasse AG v. 01.05.2010Nürnberger überbetriebliche Versorgungskasse e.V. v. 01.01.2022Nürnberger überbetriebliche Versorgungskasse e.V. v. 06.12.2018Nürnberger überbetriebliche Versorgungskasse e.V. v. 18.12.2009ÖBAV Unterstützungskasse e.V.  v. 01.05.2018Opel Direktversicherung Hannoversche v. 01.01.2010Opel GmbH v. 16.08.20181PB Lebensversicherung AG v. 01.03.2010PB Lebensversicherung AG v. 01.10.2019PB Lebensversicherung v. 01.03.2010PB Pensionsfonds AG v. 01.01.2010PB Pensionsfonds v. 01.04.2015Pensionskasse der Deutschen Wirtschaft v. 29.09.2016Pensionskasse des SchornsteinfegerhandwerksPensionsSicherungsVerein PSV v. 03.05.2017Philip Morris GmbH v. 30.10.1919Presse-Versorgung (Allianz) v. 01.12.2012Pro bAV Pensionskasse AG v. 27.08.2018probAV v. 06.08.2018Provinzial Düsseldorf v. 20.04.2021Provinzial Lebensversicherungen v. 03.05.2010Provinzial LV Hannover v. 01.05.2016Provinzial LV v. 01.01.2017Provinzial NordWest LV v. 01.01.2017Provinzial v. 01.01.2022Proxalto Lebensversicherung v. 01.07.2022Proxalto Lebensversicherung v. 05.04.2019PSVAG (Pensions Sicherungs Verein) v. 03.05.2017R+V ebensversicherung AGR+V ebensversicherung AG v. 01.03.2020Radio Bremen Tarifvertrag v. 03.12.2009Real Unterstützungskasse v. 01.01.2018real_Group_Holding_GmbH v. 01.07.2012real_SB_Warenhaus_GmbH v. 01.07.2012REWE Unterstützungskasse e.V. v. 01.01.2018REWE Unterstützungskasse e.V. v. 01.01.2018Roche Diagnostics GmbH v. 27.09.2011Rosenheimer Unterstützungskasse v. 01.05.2022Rundfunk Berlin-Brandenburg Tarifvertrag v. 08.12.2009Saarländischer Rundfunk Tarifvertrag v. 04.12.2009Secunda Unterstützungskasse für den Mittelstand v. 01.01.2010SelbstHilfe PK Caritas v. 01.01.2014Sera-Zusage v. 01.07.2021Signal Iduna a.G. v. 01.05.2022Signal Iduna AG v. 01.05.2022Signal Iduna Pensionskass AG v. 01.05.2022Signal Iduna v. 01.01.2010Sparkassen Pensionskasse AG v. 01.05.2021Sparkassen Pensionskasse AG v. 11.04.2016Sparkassen-Versicherung private AV v. 01.06.2017Standard Life v. 30.06.2011Südwestrundfunk Tarifvertrag v. 09.12.2009SutorBank v. 01.05.2022Swiss Life AG v. 01.11.2013Swiss Life AG v. 16.12.2014SwissLife Pensionskasse v. 23.09.2014SwissLife Unterstützungskasse v. 02.11.2010Targo Lebensversicherung AG v. 01.09.2013TestUlmer Spatz v. 01.07.2021UMU-Unterstützungskasse mittelständischer Unternehmen e.V. v. 01.12.2013Unilever v. 01.06.2016Union Investment Privatfonds GmbH v. 01.01.2021Unterstützungskasse der nordostdeutschen Energiewirtschaft e.V. v. 30.03.2020VdVA Unterstützungskasse v. 01.01.2022Vereinigte Postversicherung VVaG  v. 11.07.2022Vereinigte Postversicherung VVaG für Direktversicherungen v. 11.07.2022Versorgungsanstalt der Deutschen Bundespost v. 05.10.2010Versorgungsanstalt der KaminkehrergesellenVersorgungswerk der Wohnungswirtschaft (VDW) v. 01.01.2018Vertreterversorgungswerk der Allianz Beratungs- und Vertreibs AG v. 13.12.2010Victoria LV AG v. 16.01.2020Vodafone v. 01.04.2019VolkswohlBundVPV Allgemeine Versicherungs AG  v. 11.07.2022VPV Allgemeine Versicherungs AG für Direktversicherungen v. 11.07.2022VPV Lebensversicherungs AG  v. 11.07.2022VPV Lebensversicherungs AG für Direktversicherungen v. 11.07.2022VRK Lebensversicherung v. 01.01.2015VW  v. 01.12.2017WDR TO  v. 01.03.2022Westdeutscher Rundfunk Tarifvertrag v. 05.12.2009Württembergische Lebensversicherung AG v. 01.07.2020Wüstenrot & Württembergische DC Pensionszusagen durch Gehaltsumwandlung v. ohne DatumWüstenrot & Württembergische Pensionskasse v. ohne DatumWüstenrot & Württembergische Pensionszusage LHB v. ohne DatumWWK v. 01.08.2014ZF Friedrichshafen ZF-Rente v. 02.11.2010ZF-MP Altersversorgung e.V. beitragsorientierte Versorgungezusage v. 01.06.2011Zurich  v. 01.02.2013Zurich Deutsche Herold Unterstützungskasse v. 19.05.2016Zurich Deutscher Herold v. 01.01.2015Zurich Deutscher Herold v. 19.05.2016Zweite real SB Warenhaus GmbH v. 01.07.2012"}]
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["allfrisch Unterstuetzungskasse e.V v. 28.12.2017",{"$f":"ROW()","v":9},"allfrisch Unterstuetzungskasse e.V","2017-12-28","Ziff. 5.3","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2,null,null,{"$f":"IFERROR(SEARCH(MID(+Fallerfassung!D29,1,5),S$6),1)","v":1}]
["Allianz KBV Harmonisierung BPV v. 07.01.2010",{"$f":"ROW()","v":10},"Allianz KBV Harmonisierung BPV","2010-01-07",null,"","",{"$nulls":8},0,null,null,{"$f":"IFERROR(SEARCH(MID(+Fallerfassung!D30,1,5),S$6),1)","v":1}]
["Allianz Klinik-Rente v. 01.12.2012",{"$f":"ROW()","v":11},"Allianz Klinik-Rente","2012-12-01","Ziff. 5 a)","","TO ermöglicht: doppelten Kostenabzug; ",null,null,1,null,2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2,null,null,{"$f":"IFERROR(SEARCH(MID(+Fallerfassung!D31,1,5),S$6),1)","v":1}]
["Allianz Lebensversicherung AG (Klinik-Rente) v. 01.12.2012",{"$f":"ROW()","v":12},"Allianz Lebensversicherung AG (Klinik-Rente)","2012-12-01","Ziff. 5 gg)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug; ",{"$nulls":3},1,2,null,null,"TO-KR-KLAS_2012-12-01_abgestimmt.doc (allianz.de)",3,null,null,{"$f":"IFERROR(SEARCH(MID(+Fallerfassung!D32,1,5),S$6),1)","v":1}]
["Allianz Lebensversicherung AG v. 01.12.2012",{"$f":"ROW()","v":13},"Allianz Lebensversicherung AG","2012-12-01","5 c) aa)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,null,"OLG FfM - 4 UF 86/17 - ",1,2,3,4,null,10,null,null,{"$f":"IFERROR(SEARCH(MID(+Fallerfassung!D33,1,5),S$6),1)","v":1}]
["Allianz Lebensversicherung AG v. 01.12.2018",null,"Allianz Lebensversicherung AG","2018-12-01","5  b)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4]
["Allianz Lebensversicherung AG v. 01.12.2020",{"$f":"ROW()","v":15},"Allianz Lebensversicherung AG","2020-12-01","4.3.","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9,null,null,{"$f":"IFERROR(SEARCH(MID(+Fallerfassung!D34,1,5),S$6),1)","v":1}]
["Allianz Lebensversicherung AG v. 21.07.2021",{"$f":"ROW()","v":16},"Allianz Lebensversicherung AG","2021-07-21",null,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2,null,null,{"$f":"IFERROR(SEARCH(MID(+Fallerfassung!D35,1,5),S$6),1)","v":1}]
["Allianz Lebensversicherungs AG v. 01.09.2009",{"$f":"ROW()","v":17},"Allianz Lebensversicherungs AG","2009-09-01","5.","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"Navh Ziff. 5.c)dd) wird der AusglWert bei bestehendem \"gleichartigen\" Vertrag diesem gutgeschrieben",null,1,2,3,4,null,10,null,null,{"$f":"IFERROR(SEARCH(MID(+Fallerfassung!D36,1,5),S$6),1)","v":1}]
["Allianz Lebensversicherungs-AG v. 01.07.2010",{"$f":"ROW()","v":18},"Allianz Lebensversicherungs-AG","2010-07-01",5,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",{"$nulls":3},1,2,3,{"$nulls":5},{"$f":"IFERROR(SEARCH(MID(+Fallerfassung!D37,1,5),S$6),1)","v":1}]
["Allianz LV v. 01.02.2010",{"$f":"ROW()","v":19},"Allianz LV","2010-02-01",5,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"Zusammenfassung mehrerer AusglW der ausglpfl Person zu einer Neuversicherung der ausglber P möglich (5.c)dd))",null,1,2,3,4,null,{"$f":"SUM(K19:N19)","v":10},null,null,{"$f":"IFERROR(SEARCH(MID(+Fallerfassung!D38,1,5),S$6),1)","v":1}]
["Allianz-Pensions-Management e.V. v. 21.12.2009",{"$f":"ROW()","v":20},"Allianz-Pensions-Management e.V.","2009-12-21","§ 4","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"Der Zeitpunkt der Begründung des Anrechts z.G. d. ausglber. Person bleibt unklar, weswegen Verzinsung klarstellend geltend zu machen ist.",null,null,2,3,4,null,9]
["Allianz Pensionskasse v. 01.12.2020",{"$f":"ROW()","v":21},"Allianz Pensionskasse","2020-12-01","Ziff. 4",null,"TO ermöglicht:  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"Nach Ziff. 2.2 wird der Ausgleichswert bei lfd. Renten gem. BGH XII ZB 447/13 bestimmt. Das Gericht muss das bewerten u. kontrollieren.",{"$nulls":3},3,4]
["Alte Leipziger Lebensversicherung auf Gegenseitigkeit v. 01.04.2010",{"$f":"ROW()","v":22},"Alte Leipziger Lebensversicherung auf Gegenseitigkeit","2010-04-01","Nr. 5 3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["Alz Chemie v. 05.11.2011",{"$f":"ROW()","v":23},"Alz Chemie","2011-11-05","§ 7","","",{"$nulls":8},0]
["Ärzteversorgung Hessen (LÄK) v. Datum unbekannt",{"$f":"ROW()","v":24},"Ärzteversorgung Hessen (LÄK)","Datum unbekannt",null,"","",{"$nulls":8},0]
["Athora AG Pensionskasse & Lebensversicherung v. 11.09.2019",{"$f":"ROW()","v":25},"Athora AG Pensionskasse & Lebensversicherung","2019-09-11","Ziff. 2 Abs. 1 S. 2","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,null,6]
["Athora Lebensversicherung AG v. 11.09.2019",{"$f":"ROW()","v":26},"Athora Lebensversicherung AG","2019-09-11","Ziff. 2 Abs. 1 S. 2","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":4},1]
["AXA Leben v. 01.06.2020",{"$f":"ROW()","v":27},"AXA Leben","2020-06-01","Ziff. 5","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4]
["AXA Leben v. 01.05.2020",{"$f":"ROW()","v":28},"AXA Leben","2020-05-01","Ziff. 5","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4]
["AXA Leben v. 01.08.2020",{"$f":"ROW()","v":29},"AXA Leben","2020-08-01","Ziff. 5 3. SpStrich",{"$f":"IF(K29=1,\"Ja\",\"\")","v":"Ja"},"TO ermöglicht: Tarifwechel; ",null,null,"OLG Schleswig FamRZ 2014, 1113; OLG Stuttgart, Beschluss vom 31.10.2014 - 15 UF 113/14",1,{"$nulls":4},{"$f":"SUM(K29:N29)","v":1}]
["AXA Überbetriebliche Unterstützungskasse e.V. v. 01.01.2018",{"$f":"ROW()","v":30},"AXA Überbetriebliche Unterstützungskasse e.V.","2018-01-01",null,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Baden-Badener Pensionskasse v. 30.11.2009",{"$f":"ROW()","v":31},"Baden-Badener Pensionskasse","2009-11-30",null,"","",{"$nulls":8},0]
["Baloise Lebensversicherung AG Deutschland v. 01.10.2009",{"$f":"ROW()","v":32},"Baloise Lebensversicherung AG Deutschland","2009-10-01",6,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["BASF Pensionskasse VVaG v. 01.07.2019",{"$f":"ROW()","v":33},"BASF Pensionskasse VVaG","2019-07-01","§32a","","",{"$nulls":8},0]
["BASF SE v. 01.07.2019",{"$f":"ROW()","v":34},"BASF SE","2019-07-01","§ 18","","",{"$nulls":8},0]
["Bayerischer Rundfunk Tarifvertrag v. 01.12.2009",{"$f":"ROW()","v":35},"Bayerischer Rundfunk Tarifvertrag","2009-12-01",null,"","",{"$nulls":8},0]
["Bayern-Versicherung LV AG v. 12.12.2020",{"$f":"ROW()","v":36},"Bayern-Versicherung LV AG","2020-12-12",null,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",{"$nulls":3},1,2,3,null,null,6]
[{"$f":"C37&IF(D37=0,\"\",\" v. \"&TEXT(D37,\"TT.MM.JJJ\"))","v":"Bayern-Versicherung LV AG v. 22.10.2022"},{"$f":"ROW()","v":37},"Bayern-Versicherung LV AG","2022-10-22","IV","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4]
["BKK Mobil Oil v. 01.09.2009",{"$f":"ROW()","v":38},"BKK Mobil Oil","2009-09-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["BKK VBU 2012 kongruent TO v. 01.11.2012",{"$f":"ROW()","v":39},"BKK VBU 2012 kongruent TO","2012-11-01","Ziff. 5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["BKK VBU 2012 partiell TO v. 01.11.2012",{"$f":"ROW()","v":40},"BKK VBU 2012 partiell TO","2012-11-01","Ziff. 5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["BKK VBU kongruent v. 01.11.2012",{"$f":"ROW()","v":41},"BKK VBU kongruent","2012-11-01","5,3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["BKK VBU partiell v. 01.11.2012",{"$f":"ROW()","v":42},"BKK VBU partiell","2012-11-01","5.4.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Bochumer Verband - Arbeitgeberfinanzierte Versorg. v. 01.09.2009",{"$f":"ROW()","v":43},"Bochumer Verband - Arbeitgeberfinanzierte Versorg.","2009-09-01","§ 25","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",{"$nulls":4},2,3,null,null,5]
["Bochumer Verband - Entgeldumwandlung v. 01.09.2009",{"$f":"ROW()","v":44},"Bochumer Verband - Entgeldumwandlung","2009-09-01","§ 25","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",{"$nulls":4},2,3,null,null,5]
["Boehringer Ingelheim KG v. 01.07.2021",{"$f":"ROW()","v":45},"Boehringer Ingelheim KG","2021-07-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Boge Elastmetall Unterstützungskasse e.V. v. 01.01.2018",{"$f":"ROW()","v":46},"Boge Elastmetall Unterstützungskasse e.V.","2018-01-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Bombardier_TransportationTO v. 01.09.2009",{"$f":"ROW()","v":47},"Bombardier_TransportationTO","2009-09-01","Ziff. 5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["BP Europa SE v. 01.09.2009",{"$f":"ROW()","v":48},"BP Europa SE","2009-09-01","Ziff. 5.3.",null,"TO ermöglicht: doppelten Kostenabzug; ",null,"Bei Invalidität der ausglber. Person im Zeitpunkt der Begründung des Anrechts wird Invaliditätsrente gewährt (Ziff. 5.2.)",null,null,2,{"$nulls":3},2]
["BVV, Banken Versicherungs Verein v. 01.07.2016",{"$f":"ROW()","v":49},"BVV, Banken Versicherungs Verein","2016-07-01","Ziff. 7","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,{"$f":"+J49","v":"OLG FfM 4 UF 49/17"},"OLG FfM 4 UF 49/17",null,2,null,4,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",6]
["C & A Services GmbH & Co. OHG v. 01.02.2017",{"$f":"ROW()","v":50},"C & A Services GmbH & Co. OHG","2017-02-01","§ 3 Ziff. 4, 6","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Carl Zeiss AG v. 27.10.2016",{"$f":"ROW()","v":51},"Carl Zeiss AG","2016-10-27","§ 7",null,"",null,"Die TO folgt der familiengerichtlichen Tenorierung in § 7. Allenfalls ist die Teilhabe zwischen EzE und RK an der Wertentwicklung des Anrechts zu prüfen."]
["Continental ",{"$f":"ROW()","v":52},"Continental ",null,null,"Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":4},1]
["COOP eG Gesamr Versorgungsrichtlinie v. 01.09.2009",{"$f":"ROW()","v":53},"COOP eG Gesamr Versorgungsrichtlinie","2009-09-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["COOP Schleswig Holstein Rentenzuschusskasse v. 01.01.2019",{"$f":"ROW()","v":54},"COOP Schleswig Holstein Rentenzuschusskasse","2019-01-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Cosmos Direkt v. 01.01.2010",{"$f":"ROW()","v":55},"Cosmos Direkt","2010-01-01","5.3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["CSM Deutschland GmbH v. 01.07.2021",{"$f":"ROW()","v":56},"CSM Deutschland GmbH","2021-07-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["DAG Stiftung Ruhegehaltskasse v. 10.12.2015",{"$f":"ROW()","v":57},"DAG Stiftung Ruhegehaltskasse","2015-12-10","§ 5","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Teilungsordnung. Inhaltsverzeichnis. Vorwort. 1 Anwendungsbereich. 2 Form des Versorgungsausgleichs. 3 Bestimmung des Ausgleichswertes - PDF Kostenfreier Download (docplayer.org)",2]
["Daimler Brand & IP Management GmbH & Co.KG v. 01.04.2021",{"$f":"ROW()","v":58},"Daimler Brand & IP Management GmbH & Co.KG","2021-04-01","3.1.","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,"Einstellung der Leistung ab Kenntnis d. Scheidungsverf. unzulässig (Ziff. 3.1.)",null,null,2,null,4,null,6]
["Daimler Truck AG v. 01.04.2021",{"$f":"ROW()","v":59},"Daimler Truck AG","2021-04-01","3.1.","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,"Einstellung der Leistung ab Kenntnis d. Scheidungsverf. unzulässig (Ziff. 3.1.)",null,null,2,null,4,null,6]
["Daimler Vorsorge Kapital Teilungsordnung v. 01.04.2021",{"$f":"ROW()","v":60},"Daimler Vorsorge Kapital Teilungsordnung","2021-04-01","3.1.","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,"Einstellung der Leistung ab Kenntnis d. Scheidungsverf. unzulässig (Ziff. 3.1.)",null,null,2,null,4,null,6]
["DAK Hamburg  v. 01.01.2022",{"$f":"ROW()","v":61},"DAK Hamburg ","2022-01-01","§ 4","","TO ermöglicht:  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":5},3,4,null,7]
["DAK Hamburg  v. 10.07.2013",{"$f":"ROW()","v":62},"DAK Hamburg ","2013-07-10","5.","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"TO sieht in Ziff. 9. ausdrücklich eigenmächtige Änderungen des Ausgleichswerts gegenüber dem tenorierten Ausgleichswert vor",null,null,2,3,4,null,9]
["Damovo Deutschland GmbH & Co. KG v. 24.08.2009",{"$f":"ROW()","v":63},"Damovo Deutschland GmbH & Co. KG","2009-08-24",null,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Debeka Lebensversicherungsverein a.G.  v. 01.08.2020",{"$f":"ROW()","v":64},"Debeka Lebensversicherungsverein a.G. ","2020-08-01","5.3. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Debeka Lebensversicherungsverein a.G. AltZertG-Verträge v. 01.01.2017",{"$f":"ROW()","v":65},"Debeka Lebensversicherungsverein a.G. AltZertG-Verträge","2017-01-01","5. 3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Debeka ZVK VaG Tarif ZVD 7 v. 79-2021",{"$f":"ROW()","v":66},"Debeka ZVK VaG Tarif ZVD 7","79-2021","Ziff 5",{"$nulls":8},4]
["Decadia GmbH v. 16.09.2016",{"$f":"ROW()","v":67},"Decadia GmbH","2016-09-16",5,"","",{"$nulls":8},0]
["Degussa Pensionskasse Marl Troisdorf v. 01.07.2016",{"$f":"ROW()","v":68},"Degussa Pensionskasse Marl Troisdorf","2016-07-01","§ 30","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Degussa Pensionskasse Riester-Tarif v. 01.06.2016",{"$f":"ROW()","v":69},"Degussa Pensionskasse Riester-Tarif","2016-06-01","§ 9 Ziff 5","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Degussa Pensionskasse v. 01.06.2016",{"$f":"ROW()","v":70},"Degussa Pensionskasse","2016-06-01","§ 12 Ziff. 5","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Degussa UK Leistungsplan RUK v. 01.07.2018",{"$f":"ROW()","v":71},"Degussa UK Leistungsplan RUK","2018-07-01","§ 7 Abs. 5","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Degussa UK Leistungsplan RUK vor 2018",{"$f":"ROW()","v":72},"Degussa UK Leistungsplan RUK vor 2018",null,"§ 7 Abs. 5","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Deka-BonusRente",{"$f":"ROW()","v":73},"Deka-BonusRente",null,"Ziff. 5","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,"Seite 1 von 4 Teilungsordnung der Dekabank für ... (yumpu.com)",7]
["Deka-ZukunftsPlan",{"$f":"ROW()","v":74},"Deka-ZukunftsPlan",null,"Ziff. 5","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,"Seite 1 von 4 Teilungsordnung der Dekabank für ... (yumpu.com)",7]
["Deka-Zukunftsplan und BonusRente v. 01.01.2019",{"$f":"ROW()","v":75},"Deka-Zukunftsplan und BonusRente","2019-01-01","Ziff. 5","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,"Die TO fordert unzulässigerweise den Neuabschluss eines Vertrages bei gleichzeitiger freier Auswahl des Produktes d.d. ausglber. Person. Ziff. 7 sieht die Befolgung anderweitiger gerichtlicher Anordnungen vor.",null,1,2,null,4,null,7]
["Delta Lloyd Lebensversicherung",{"$f":"ROW()","v":76},"Delta Lloyd Lebensversicherung",null,"5.1. Abs.3",{"$f":"IF(K76=1,\"Ja\",\"\")","v":"Ja"},"TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":3},"Tätigkeitsplan für die Teilung von Lebensversicherungen auf Grundlage des Gesetzes zur Strukturreform des Versorgungsausgleichs (Teilungsordnung) - PDF Kostenfreier Download (docplayer.org)",1]
[{"$f":"C77&IF(D77=0,\"\",\" v. \"&TEXT(D77,\"TT.MM.JJJ\"))","v":"Delta Lloyd Pensionskasse"},{"$f":"ROW()","v":77},"Delta Lloyd Pensionskasse",null,"5.1. Abs.3",{"$f":"IF(K77=1,\"Ja\",\"\")","v":"Ja"},{"$f":"IF(SUM(K77:N77)=0,\"\",\"TO ermöglicht: \"&IF(K77>0,\"Tarifwechel; \",\"\")&IF(L77>0,\"doppelten Kostenabzug; \",\"\")&IF(M77>0,\" Abweichungen vom gerichtl. festgelegten Ausgleichswert; \",\"\")&IF(N77>0,\" Verzinsung zwischen EzE und RK geltend machen\",\"\"))","v":"TO ermöglicht: Tarifwechel; "},{"$nulls":3},1,{"$nulls":3},"Tätigkeitsplan für die Teilung von Lebensversicherungen auf Grundlage des Gesetzes zur Strukturreform des Versorgungsausgleichs (Teilungsordnung) - PDF Kostenfreier Download (docplayer.org)",1]
["Deutsche Ärzteversicherung AG v. 01.05.2020",{"$f":"ROW()","v":78},"Deutsche Ärzteversicherung AG","2020-05-01",5,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["Deutsche Bank v. 01.04.2016",{"$f":"ROW()","v":79},"Deutsche Bank","2016-04-01","Ziff. 5.2.2.1.",{"$f":"IF(K79=1,\"Ja\",\"\")","v":""},"",{"$nulls":8},0]
["Deutsche Bank v. 01.07.2021",{"$f":"ROW()","v":80},"Deutsche Bank","2021-07-01",null,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Deutsche Fertighaus Holding UK DFH v. 01.09.2009",{"$f":"ROW()","v":81},"Deutsche Fertighaus Holding UK DFH","2009-09-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Deutsche Flugsicherung v. 09.12.2016",{"$f":"ROW()","v":82},"Deutsche Flugsicherung","2016-12-09","6.","","TO ermöglicht:  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",{"$nulls":5},3,null,null,3]
["Deutsche See v. 01.09.2009",{"$f":"ROW()","v":83},"Deutsche See","2009-09-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Deutsche Telekom AG v. 01.07.2022",{"$f":"ROW()","v":84},"Deutsche Telekom AG","2022-07-01",null,"","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",{"$nulls":4},2,3,null,null,5]
["Deutsche Telekom KBV bAV AT v. 19.03.2021",{"$f":"ROW()","v":85},"Deutsche Telekom KBV bAV AT","2021-03-19",null,"","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,null,6]
["Deutsche Telekom TV Kapitalkontenplan v. 01.02.2022",{"$f":"ROW()","v":86},"Deutsche Telekom TV Kapitalkontenplan","2022-02-01",null,"","",null,"BilMoG-7 Zins bis ezE 31.12.2015 danach BilMoG-10 / HR-, IR-Rente Anwartsschaftsdyn. 1% daher sVA möglich; Verzinsung d. AusglWerts bei ext.Teilung beantragen! Nach Ziff. 5.2.2.1 doppelter Kostenabzug möglich",{"$nulls":6},0]
["Deutsche Welle Tarifvertrag v. 06.12.2009",{"$f":"ROW()","v":87},"Deutsche Welle Tarifvertrag","2009-12-06",null,"","",{"$nulls":8},0]
["Deutscher Pensionsfonds AG v. 01.01.2013",{"$f":"ROW()","v":88},"Deutscher Pensionsfonds AG","2013-01-01",null,"Ja","TO ermöglicht: Tarifwechel;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,null,null,4,null,5]
["Deutscher Pensionsfonds AG v. 06.12.2020",{"$f":"ROW()","v":89},"Deutscher Pensionsfonds AG","2020-12-06","5.2, 5.3 und 5.4","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"TO sieht in Ziff. 7 ausdrücklich das Primat der familiengerichtlichen Entscheidung vor. Der Zeitpunkt der Begründung der Versorgung ist nicht definiert.",null,null,2,3,4,"Unverbindliches Muster einer (deutscher-pensionsfonds.com)",9]
["Deutschlandradio Tarifvertrag v. 10.12.2009",{"$f":"ROW()","v":90},"Deutschlandradio Tarifvertrag","2009-12-10",null,"","",{"$nulls":8},0]
["DFS Deutsche Flugsicherung v. 09.12.2016",{"$f":"ROW()","v":91},"DFS Deutsche Flugsicherung","2016-12-09","10.3","","TO ermöglicht:  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",{"$nulls":5},3,null,null,3]
["Diamalt v. 01.07.2021",{"$f":"ROW()","v":92},"Diamalt","2021-07-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["DINEA_Gastronomie_GmbH v. 01.07.2012",{"$f":"ROW()","v":93},"DINEA_Gastronomie_GmbH","2012-07-01","§ 5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Diversey GmbH & Co. OHG v. 01.01.2010",{"$f":"ROW()","v":94},"Diversey GmbH & Co. OHG","2010-01-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["DWS Investment GmbH Basisrentenverträge AltZertG v. 01.11.2018",{"$f":"ROW()","v":95},"DWS Investment GmbH Basisrentenverträge AltZertG","2018-11-01",5,"Ja","TO ermöglicht: Tarifwechel;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"Die TO begründet Mitwirkungspflichten der ausglber. Person an einem neuen Vertrag zu aktuellen Bedingungen!",null,1,null,3,4,null,8]
["DWS Investment v. 01.06.2022",{"$f":"ROW()","v":96},"DWS Investment","2022-06-01","5. Abs. 1","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":3},"https://www.dws.de/de-DE/AssetDownload/Index/?filename=Teilungsordnung DWS Investment GmbH 2022 06.pdf&assetGuid=52ca4b21-2d03-4c79-9442-da45c9531d53&source=DWS",1]
["EDEKA Handelsgesellschaft Nordbayern-Sachsen-Thüringen mbH v. 01.09.2009",{"$f":"ROW()","v":97},"EDEKA Handelsgesellschaft Nordbayern-Sachsen-Thüringen mbH","2009-09-01",null,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",{"$f":"SUM(K97:N97)","v":2}]
["EDEKA Nordbayern-Schsen-Thüringen GmbH v. 01.09.2009",{"$f":"ROW()","v":98},"EDEKA Nordbayern-Schsen-Thüringen GmbH","2009-09-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["EDEKA Rhein-Ruhr R11 R12 v. 01.09.2018",{"$f":"ROW()","v":99},"EDEKA Rhein-Ruhr R11 R12","2018-09-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["EDEKA Süd v. 01.09.2009",{"$f":"ROW()","v":100},"EDEKA Süd","2009-09-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["EDEKA Südwest v. 01.09.2009",{"$f":"ROW()","v":101},"EDEKA Südwest","2009-09-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["EDEKA Zentrale Handel und Produktion GmbH v. 01.07.2016",{"$f":"ROW()","v":102},"EDEKA Zentrale Handel und Produktion GmbH","2016-07-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Edelweiss GmbH & Co KG (EVO I und II) v. 01.07.2011",{"$f":"ROW()","v":103},"Edelweiss GmbH & Co KG (EVO I und II)","2011-07-01",5,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Edelweiss GmbH & Co KG (EVO) v. 22.12.2012",{"$f":"ROW()","v":104},"Edelweiss GmbH & Co KG (EVO)","2012-12-22","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Edelweiss GmbH & Co KG (UVO) v. 01.09.2009",{"$f":"ROW()","v":105},"Edelweiss GmbH & Co KG (UVO)","2009-09-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["EKN Betriebs AG & Co. oHG: Direktzusagen v. 01.04.2017",{"$f":"ROW()","v":106},"EKN Betriebs AG & Co. oHG: Direktzusagen","2017-04-01","5.","","",{"$nulls":7},"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",0]
["ERGO Unterstützungskasse v. 01.03.2010",{"$f":"ROW()","v":107},"ERGO Unterstützungskasse","2010-03-01",5,"","TO ermöglicht: doppelten Kostenabzug; ",null,"TO sieht in § 7 ausdrücklich das Primat der familiengerichtlichen Entscheidung vor. Der Zeitpunkt der Begründung der Versorgung ist nicht definiert.",null,null,2,{"$nulls":3},2]
["ERGO v. 16.01.2020",{"$f":"ROW()","v":108},"ERGO","2020-01-16","Ziff. 5","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":4},1]
["ERGO v. 25.02.2020",{"$f":"ROW()","v":109},"ERGO","2020-02-25",null,"","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["ERGO Pensionsfonds AG v. 18.08.2021",{"$f":"ROW()","v":110},"ERGO Pensionsfonds AG","2021-08-18","§ 5","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,"Nach § 3 Ziff. 6 ist die Verzinsung des AusglW zwischen EzE und RK ausdrücklich vom Gerichtanzuordnen.",null,1,2,null,4]
[{"$f":"C111&IF(D111=0,\"\",\" v. \"&TEXT(D111,\"TT.MM.JJJ\"))","v":"ERGO Lebensversicherung AG v. 12.01.2012"},{"$f":"ROW()","v":111},"ERGO Lebensversicherung AG","2012-01-12",null,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4]
["Ernest & Young v. 12.04.2010",{"$f":"ROW()","v":112},"Ernest & Young","2010-04-12","§ 6 (1) und (3)","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["Ernest & Young v. 22.07.2016",{"$f":"ROW()","v":113},"Ernest & Young","2016-07-22","§ 5","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,null,6]
["Essener Verband  v. 10.11.2009",{"$f":"ROW()","v":114},"Essener Verband ","2009-11-10","Ziff. 7","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Essener Verband Leistungsordnung \"A\" v. 01.01.2012",{"$f":"ROW()","v":115},"Essener Verband Leistungsordnung \"A\"","2012-01-01","7.","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["Esso Deutschland GmbH v. 09.02.2010",{"$f":"ROW()","v":116},"Esso Deutschland GmbH","2010-02-09","§ 6","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",null,"Vorzeitige Inanspruchnahme mit rel. hohen Abschlag von 0,5% pro Monat vorzeitiger Inanspruchnahme",null,null,2,3,null,null,5]
["Evonik v. 04.12.2009",{"$f":"ROW()","v":117},"Evonik","2009-12-04","§ 11","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Evonik v. 15.05.2015",{"$f":"ROW()","v":118},"Evonik","2015-05-15","§ 11","","",{"$nulls":8},0]
["ExxonMobil Central Europe Holding GmbH v. 09.02.2010",{"$f":"ROW()","v":119},"ExxonMobil Central Europe Holding GmbH","2010-02-09","§ 6","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",null,"Vorzeitige Inanspruchnahme mit rel. hohen Abschlag von 0,5% pro Monat vorzeitiger Inanspruchnahme",null,null,2,3,null,null,5]
["ExxonMobil Gas Marketing Deuschland GmbH v. 09.02.2010",{"$f":"ROW()","v":120},"ExxonMobil Gas Marketing Deuschland GmbH","2010-02-09","§ 6","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",null,"Vorzeitige Inanspruchnahme mit rel. hohen Abschlag von 0,5% pro Monat vorzeitiger Inanspruchnahme",null,null,2,3,null,null,5]
["ExxonMobil Pensions-Verwaltungsgesellschaft mbH v. 09.02.2010",{"$f":"ROW()","v":121},"ExxonMobil Pensions-Verwaltungsgesellschaft mbH","2010-02-09","§ 6","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",null,"Vorzeitige Inanspruchnahme mit rel. hohen Abschlag von 0,5% pro Monat vorzeitiger Inanspruchnahme",null,null,2,3,null,null,5]
["ExxonMobil Production Deutschland GmbH v. 09.02.2010",{"$f":"ROW()","v":122},"ExxonMobil Production Deutschland GmbH","2010-02-09","§ 6","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",null,"Vorzeitige Inanspruchnahme mit rel. hohen Abschlag von 0,5% pro Monat vorzeitiger Inanspruchnahme",null,null,2,3,null,null,5]
["EY Ernest & Young GmbH v. 22.07.2016",{"$f":"ROW()","v":123},"EY Ernest & Young GmbH","2016-07-22","§ 6 Abs. 3","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,null,6]
["Familienfürsorge UK v. 01.01.2011",{"$f":"ROW()","v":124},"Familienfürsorge UK","2011-01-01","5.2.3.1.","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["Feuersozietät Berlin Brandenburg AG v. 01.09.2009",{"$f":"ROW()","v":125},"Feuersozietät Berlin Brandenburg AG","2009-09-01","IV.","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":4},1]
["FOVERUKA v. 13.12.2016",{"$f":"ROW()","v":126},"FOVERUKA","2016-12-13",null,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Frankfurt Münchener Lebensversicherung AG v. 15.7.2017?",{"$f":"ROW()","v":127},"Frankfurt Münchener Lebensversicherung AG","15.7.2017?","Ziff. 5",{"$f":"IF(K127=1,\"Ja\",\"\")","v":"Ja"},{"$f":"IF(SUM(K127:N127)=0,\"\",\"TO ermöglicht: \"&IF(K127>0,\"Tarifwechel; \",\"\")&IF(L127>0,\"doppelten Kostenabzug; \",\"\")&IF(M127>0,\" Abweichungen vom gerichtl. festgelegten Ausgleichswert; \",\"\")&IF(N127>0,\" Verzinsung zwischen EzE und RK geltend machen\",\"\"))","v":"TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen"},{"$nulls":3},1,2,null,4]
["Freies Versorgungswerk e.V. v. 01.02.2012",{"$f":"ROW()","v":128},"Freies Versorgungswerk e.V.","2012-02-01","§ 4 Abs. 4 i.V.m. § 3 Abs. 4","","",{"$nulls":7},"TO FVW LZ01012012.doc (allianz.de)",0]
["Fresenius v. 01.03.2017",{"$f":"ROW()","v":129},"Fresenius","2017-03-01",null,"","",{"$nulls":8},0]
["GALERIA Logisitik GmbH v. 01.07.2012",{"$f":"ROW()","v":130},"GALERIA Logisitik GmbH","2012-07-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["GALERIA Personalservice GmbH TO v. 01.07.2012",{"$f":"ROW()","v":131},"GALERIA Personalservice GmbH TO","2012-07-01",null,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Generali Lebensversicherung AG v. 01.12.2009",{"$f":"ROW()","v":132},"Generali Lebensversicherung AG","2009-12-01",null,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,null,"AG Heidelberg 35 F 154/17",1,2,3,4,null,10]
[{"$f":"C133&IF(D133=0,\"\",\" v. \"&TEXT(D133,\"TT.MM.JJJ\"))","v":"Generali Pensionsfonds AG v. 07.07.2016"},{"$f":"ROW()","v":133},"Generali Pensionsfonds AG","2016-07-07","§ 5",null,"TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4]
["Generali v. 01.07.2020",{"$f":"ROW()","v":134},"Generali","2020-07-01","5. 3.Spstrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Geno Pensionskasse VVaG, Karlsruhe v. 31.12.2020",{"$f":"ROW()","v":135},"Geno Pensionskasse VVaG, Karlsruhe","2020-12-31",null,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["GlaxoSmithKline GmbH & Co KG v. 01.09.2009",{"$f":"ROW()","v":136},"GlaxoSmithKline GmbH & Co KG","2009-09-01","4.","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,null,6]
["Gothaer Lebensversicherung AG  v. 19.02.2010",{"$f":"ROW()","v":137},"Gothaer Lebensversicherung AG ","2010-02-19","Ziff. 5., 4. Spstrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Gothaer Pensionskasse AG v. 10.01.2013",{"$f":"ROW()","v":138},"Gothaer Pensionskasse AG","2013-01-10",5,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Gothaer Pensionskasse AG v. 19.02.2010",{"$f":"ROW()","v":139},"Gothaer Pensionskasse AG","2010-02-19","3.","","TO ermöglicht:  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":5},3,4,null,7]
["Hamburger Lebensversicherung AG",{"$f":"ROW()","v":140},"Hamburger Lebensversicherung AG",null,"5.1. Abs.3","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":3},"Tätigkeitsplan für die Teilung von Lebensversicherungen auf Grundlage des Gesetzes zur Strukturreform des Versorgungsausgleichs (Teilungsordnung) - PDF Kostenfreier Download (docplayer.org)",1]
["Hamburger Pensionskasse v. 01.08.2011",{"$f":"ROW()","v":141},"Hamburger Pensionskasse","2011-08-01","§ 12 Nr. 12","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Hamburger Pensionskasse v. 29.04.2021",{"$f":"ROW()","v":142},"Hamburger Pensionskasse","2021-04-29","§ 25","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"AVB-F (hpv-versorgungsausgleich.de)",2]
["Hamburger Pensionsunterstützungskasse e.V. v. 01.01.2018",{"$f":"ROW()","v":143},"Hamburger Pensionsunterstützungskasse e.V.","2018-01-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Hamburger Pensionsunterstützungskasse e.V. v. 01.06.2010",{"$f":"ROW()","v":144},"Hamburger Pensionsunterstützungskasse e.V.","2010-06-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",null,null,"OLG Ka 16 UF 109/22",null,2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
[{"$f":"C145&IF(D145=0,\"\",\" v. \"&TEXT(D145,\"TT.MM.JJJ\"))","v":"Hamburger Unterstützungskasse HUK Nr. 1 v. 01.09.2009"},{"$f":"ROW()","v":145},"Hamburger Unterstützungskasse HUK Nr. 1","2009-09-01","5.3.","",{"$f":"IF(SUM(K145:N145)=0,\"\",\"TO ermöglicht: \"&IF(K145>0,\"Tarifwechel; \",\"\")&IF(L145>0,\"doppelten Kostenabzug; \",\"\")&IF(M145>0,\" Abweichungen vom gerichtl. festgelegten Ausgleichswert; \",\"\")&IF(N145>0,\" Verzinsung zwischen EzE und RK geltend machen\",\"\"))","v":"TO ermöglicht: doppelten Kostenabzug; "},{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Hamburger Unterstützungskasse HUK Nr. 2 v. 01.01.2018",{"$f":"ROW()","v":146},"Hamburger Unterstützungskasse HUK Nr. 2","2018-01-01",5.3,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Hamburger Unterstützungskasse HUK v. 01.06.2015",{"$f":"ROW()","v":147},"Hamburger Unterstützungskasse HUK","2015-06-01","5.3.",{"$f":"IF(K147=1,\"Ja\",\"\")","v":""},"TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Hamburger Wasserwerke GmbH v. 01.09.2009",{"$f":"ROW()","v":148},"Hamburger Wasserwerke GmbH","2009-09-01","§ 6","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Hannoversche Lebensversicherung AG v. 01.02.2022",{"$f":"ROW()","v":149},"Hannoversche Lebensversicherung AG","2022-02-01","5.","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["HDI Lebensversicherung AG v. 02.01.2020",{"$f":"ROW()","v":150},"HDI Lebensversicherung AG","2020-01-02","5. 5. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,"Telungsordnung_HLV_2020.pdf (hdi.de)",10]
["HDI Lebensversicherung AG v. 14.01.2013",{"$f":"ROW()","v":151},"HDI Lebensversicherung AG","2013-01-14","5. 5. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,"Teilungsordnung_HDI-Lebensversicherung_AG.pdf",10]
["HDI Lebensversicherung AG v. ohne Datum",{"$f":"ROW()","v":152},"HDI Lebensversicherung AG","ohne Datum","5. 3. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"Die TO verwendet den Begriff\"Ausgleichsversicherung\", der in Ziff.5. Abs. 1 als die zu begründende Versicherung der ausglber. Person definiert wird",null,1,2,3,4,null,10]
["HDI Pensionskasse v. 01.04.2015",{"$f":"ROW()","v":153},"HDI Pensionskasse","2015-04-01","5. 3. SpStrich","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":3},"HDI Pensionskasse AG PBPK-Bestandssegment - PDF Free Download (docplayer.org)",1]
["HDI Pensionskasse v. 14.01.2013",{"$f":"ROW()","v":154},"HDI Pensionskasse","2013-01-14","5. 3. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug; ",{"$nulls":3},1,2,null,null,"HDI Pensionskasse AG PBPK-Bestandssegment - PDF Free Download (docplayer.org)",3]
["Heidelberger Leben v. 01.01.2014",{"$f":"ROW()","v":155},"Heidelberger Leben","2014-01-01","5.3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Heidelberger Cement AG, Heidelberg v. 23.03.2013",{"$f":"ROW()","v":156},"Heidelberger Cement AG, Heidelberg","2013-03-23",5,null,"",null,"TO ist bezüglich der Haupt-Kritikpunkte nicht zu beanstanden."]
["Helvetia schweizerische Lebensversicherungs-AG v. 01.04.2019",{"$f":"ROW()","v":157},"Helvetia schweizerische Lebensversicherungs-AG","2019-04-01",5,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug; ",{"$nulls":3},1,2,{"$nulls":3},3]
["Hewlett Packard GmbH Böblingen v. 18.12.2009",{"$f":"ROW()","v":158},"Hewlett Packard GmbH Böblingen","2009-12-18","Ziff. 5","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",{"$nulls":4},2,3,null,null,5]
["Hoechst Pensionskasse v. 01.01.2022",{"$f":"ROW()","v":159},"Hoechst Pensionskasse","2022-01-01",null,"","",null,"Axhtung! Nach § 18 Abs. 3 der TO wird der VA taggenau umgesetzt, weswegen es bei Unterhaltszahlungen zu überzahlungen kommen kann.",{"$nulls":6},0]
["Homann Feinkost GmbH v. 01.09.2009",{"$f":"ROW()","v":160},"Homann Feinkost GmbH","2009-09-01","5.3.","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",4]
["HUK-Coburg v. 01.01.2015",{"$f":"ROW()","v":161},"HUK-Coburg","2015-01-01","Ziff. 5 3. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",10]
["HypoVereinsbank HVB v. 05.10.2016",{"$f":"ROW()","v":162},"HypoVereinsbank HVB","2016-10-05","4.3.1.","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,"Bewertungszeitpunkt EzE - Umrechnungszeitpunkt RK = Ausgleichswert muss verzinst werden!",null,null,2,null,4,null,6]
["HypoVereinsbank Unicredit Group v. 05.10.2016",{"$f":"ROW()","v":163},"HypoVereinsbank Unicredit Group","2016-10-05","4.3.3.","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["IBM v. 01.09.2009",{"$f":"ROW()","v":164},"IBM","2009-09-01","5.2.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["IGLO GmbH v. 01.09.2009",{"$f":"ROW()","v":165},"IGLO GmbH","2009-09-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["Imperial Logistics v. 14.02.2022",{"$f":"ROW()","v":166},"Imperial Logistics","2022-02-14","§ 6. Ziff. 4","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,null,{"$f":"SUM(K166:N166)","v":6}]
["Ineos Phenol v. 25.09.2009",{"$f":"ROW()","v":167},"Ineos Phenol","2009-09-25",null,"","",null,"Die Versorgungs- und Teilungsordnung sieht Rentenhalbteilung vor und einen pauschalierten Zuschlag von 10% für Verzicht auf IR und HR.",{"$nulls":6},0]
["InterRisk Lebensversicherungs AG Vienna Insurance Group v. 02.08.2012",{"$f":"ROW()","v":168},"InterRisk Lebensversicherungs AG Vienna Insurance Group","2012-08-02","Ziff. 5","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"TO sieht in Ziff. 6 die Befolgung einer abweichenden Tenorierung des FamG vor.",null,1,2,3,4]
["KKH - Teilungsregeln für den Versorgungsausgleich v. 26.05.2011",{"$f":"ROW()","v":169},"KKH - Teilungsregeln für den Versorgungsausgleich","2011-05-26","5.2.1.","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",6]
["Kölner Pensionskasse v. 01.01.2016",{"$f":"ROW()","v":170},"Kölner Pensionskasse","2016-01-01",null,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Kordoba TO KAVP TMA FHL v. 14.12.2010",{"$f":"ROW()","v":171},"Kordoba TO KAVP TMA FHL","2010-12-14",null,"","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,null,6]
["LandesBank Berlin v. 22.03.2010",{"$f":"ROW()","v":172},"LandesBank Berlin","2010-03-22",null,"","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,null,6]
["Landesbank Berlin v. 17.09.2021",{"$f":"ROW()","v":173},"Landesbank Berlin","2021-09-17","Ziff. 6","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,"Nach Ziff. 6 der TO (letzter Absatz) wird die Versorgung z.G. der ausglber. Person \"ab dem Tag der Bekanntgabe der Entscheidung des FamG über den Versorgungsausgleich\" begründet.",null,null,2,null,4,null,6]
["Landesbank BW (Kapitalkontenplan 2005) TO  v. 02.05.2015",{"$f":"ROW()","v":174},"Landesbank BW (Kapitalkontenplan 2005) TO ","2015-05-02",5,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Lebensversicherung von 1871 a.G. München v. 01.09.2009",{"$f":"ROW()","v":175},"Lebensversicherung von 1871 a.G. München","2009-09-01","5. Abs. 3 3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["LPV Lebensversicherung AG PBV-Bestandssegment, Bestandssystem Köln v. 01.09.2023",{"$f":"ROW()","v":176},"LPV Lebensversicherung AG PBV-Bestandssegment, Bestandssystem Köln","2023-09-01","Ziff. 5",null,"TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4]
["LPV Lebensversicherung AG PBV-Bestandssegment v. 01.09.2023",{"$f":"ROW()","v":177},"LPV Lebensversicherung AG PBV-Bestandssegment","2023-09-01","5. Abs. 3 5.SpStr","Ja","TO ermöglicht: Tarifwechel;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,null,null,4]
["Lufthansa Group TO  v. 28.06.2018",{"$f":"ROW()","v":178},"Lufthansa Group TO ","2018-06-28","§ 8","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["Lufthansa Group Versorgungskasse Kabine e.V. v. 01.01.2012",{"$f":"ROW()","v":179},"Lufthansa Group Versorgungskasse Kabine e.V.","2012-01-01",5,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["LVM Lebens- und Rentenversicherungen (privat) v. 01.10.2009",{"$f":"ROW()","v":180},"LVM Lebens- und Rentenversicherungen (privat)","2009-10-01","Ziff. 5.3)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["LVM Lebensversicherungs-AG v. 01.07.2017",{"$f":"ROW()","v":181},"LVM Lebensversicherungs-AG","2017-07-01",5,"","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["LVM Pensionsfonds v. 01.09.2009",{"$f":"ROW()","v":182},"LVM Pensionsfonds","2009-09-01","Ziff. 5)c)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["LVM Pensionsplan V v. 01.01.2010",{"$f":"ROW()","v":183},"LVM Pensionsplan V","2010-01-01","Ziff. 5 Abs. 3 a.E.","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["LVM Unterstützungskasse v. 01.03.2010",{"$f":"ROW()","v":184},"LVM Unterstützungskasse","2010-03-01","Ziff. 5.c)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["LVM Unterstützungskasse v. 01.09.2009",{"$f":"ROW()","v":185},"LVM Unterstützungskasse","2009-09-01",null,"Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["LVM Versicherung (Direktversicherung) v. 01.10.2009",{"$f":"ROW()","v":186},"LVM Versicherung (Direktversicherung)","2009-10-01","Ziff. 5.3)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["LVM Versicherung v. 01.07.2017",{"$f":"ROW()","v":187},"LVM Versicherung","2017-07-01","Ziff. 5.3)","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,"081-teilungsordnung-lebensversicherung-rentenversicherung-l272.pdf (lvm.de)",6]
["MAN (KBV BAV MEV) v. 01.09.2009",{"$f":"ROW()","v":188},"MAN (KBV BAV MEV)","2009-09-01","Ziff. 5","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["MAN (KBV BAV MEV) v. 04.04.2011",{"$f":"ROW()","v":189},"MAN (KBV BAV MEV)","2011-04-04","Ziff. 5.","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",null,"Die TO ist für die verschiedenen BR-Klassen unübersichtlich. Es wird empfohlen, den Versorgungsträger zu einer Mitteilung der aus dem AusglWert resultierenden Versorgung für die auglpfl. Person zu veranlassen",{"$nulls":4},4,null,4]
["MAN (KBV BAV MEV) v. 15.03.2011",{"$f":"ROW()","v":190},"MAN (KBV BAV MEV)","2011-03-15","Ziff. 5.","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",null,"Die TO ist für die verschiedenen BR-Klassen unübersichtlich. Es wird empfohlen, den Versorgungsträger zu einer Mitteilung der aus dem AusglWert resultierenden Versorgung für die auglpfl. Person zu veranlassen",{"$nulls":4},4,null,4]
["Marktkauf Gruppen-Unterstützungskasse e.V. v. 01.01.2018",{"$f":"ROW()","v":191},"Marktkauf Gruppen-Unterstützungskasse e.V.","2018-01-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Mecklenburgische LV AG v. 01.06.2013",{"$f":"ROW()","v":192},"Mecklenburgische LV AG","2013-06-01","Ziff. 5",null,"TO ermöglicht: doppelten Kostenabzug; ",null,"TO sieht für Riester-Versorgungen einen Wechsel zu de \"aktuellen Rechnungsgrundlagen vor! Der Begründungszeitpunkt ist in der TO nicht definiert, daher vorsorglich auf Wertentwicklungsteilhabe hinweisen.",null,null,2]
["MEDA Pharma GmbH v. 02.11.2009",{"$f":"ROW()","v":193},"MEDA Pharma GmbH","2009-11-02","§ 11","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Mercedes Benz AG v. 01.04.2021",{"$f":"ROW()","v":194},"Mercedes Benz AG","2021-04-01","3.1.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Metall-Rente v. 01.09.2009",{"$f":"ROW()","v":195},"Metall-Rente","2009-09-01","5.c)aa)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug; ",{"$nulls":3},1,2,null,null,"https://docplayer.org/7825648-Ordnung-fuer-die-teilung-von-lebensversicherungen-aufgrund-des-gesetzes-ueber-den-versorgungsausgleich-teilungsordnung-in-der-fassung-vom-01-09.html",3]
["METRO Cash Carry_Deutschland v. 01.07.2012",{"$f":"ROW()","v":196},"METRO Cash Carry_Deutschland","2012-07-01","5.3.","","",{"$nulls":7},"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",0]
["METRO_AG_ASKO v. 01.09.2009",{"$f":"ROW()","v":197},"METRO_AG_ASKO","2009-09-01","5.3.","","",{"$nulls":7},"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",0]
["METRO_AG_EPP_FPP v. 01.07.2012",{"$f":"ROW()","v":198},"METRO_AG_EPP_FPP","2012-07-01","5.3.","","",{"$nulls":7},"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",0]
["Mitteldeutscher Rundfunk Tarifvertrag v. 02.12.2009",{"$f":"ROW()","v":199},"Mitteldeutscher Rundfunk Tarifvertrag","2009-12-02",null,"","",{"$nulls":8},0]
["Mobil Oil BKK v. 01.01.2019",{"$f":"ROW()","v":200},"Mobil Oil BKK","2019-01-01",null,"","",{"$nulls":8},0]
["Nestlé PK Tarif Baustein L v. 22.09.2010",{"$f":"ROW()","v":201},"Nestlé PK Tarif Baustein L","2010-09-22",null,"","",{"$nulls":7},"Teilungsordnung",0]
["Nestlé PK Tarif Vorsorgekonto v. 21.09.2010",{"$f":"ROW()","v":202},"Nestlé PK Tarif Vorsorgekonto","2010-09-21",null,"","",{"$nulls":7},"Teilungsordnung",0]
["Netto Direktzusagen v. 05.01.2019",{"$f":"ROW()","v":203},"Netto Direktzusagen","2019-01-05",null,"","",{"$nulls":8},0]
["Netto_Direktzusagen v. 01.05.2019",{"$f":"ROW()","v":204},"Netto_Direktzusagen","2019-05-01","5.3.","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",9]
["Neue Bayerische Beamten Lebensversicherung AG v. 01.01.2013",{"$f":"ROW()","v":205},"Neue Bayerische Beamten Lebensversicherung AG","2013-01-01","5.a)","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":4},1]
["Neue Leben v. 01.08.2018",{"$f":"ROW()","v":206},"Neue Leben","2018-08-01","Ziff. 6. 3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,"Ordnung für die interne Teilung von Lebensversicherungen aufgrund des Ge-setzes zur Strukturreform des Versorgungsausgleichs (Teilungsordnung) (neueleben.de)",10]
["Neue Leben v. 07.10.2012",{"$f":"ROW()","v":207},"Neue Leben","2012-10-07","Ziff, 6.3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Norddeutscher Rundfunk Tarifvertrag v. 07.12.2009",{"$f":"ROW()","v":208},"Norddeutscher Rundfunk Tarifvertrag","2009-12-07",null,"","",{"$nulls":8},0]
["Nordostdeutsche Energiewirtschaft Unterstützungskasse v. 30.03.2020",{"$f":"ROW()","v":209},"Nordostdeutsche Energiewirtschaft Unterstützungskasse","2020-03-30","§ 4","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,"Nach § 3 TO kann der AusglBer. Externe Teilung verlangen, die vielfach günstiger ist.",null,null,2,null,4,null,6]
["Nordsee GmbH v. 01.09.2009",{"$f":"ROW()","v":210},"Nordsee GmbH","2009-09-01","5.3.","","",{"$nulls":7},"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",0]
["Nürnberger Lebensversicherung AG v. 01.01.2022",{"$f":"ROW()","v":211},"Nürnberger Lebensversicherung AG","2022-01-01","§ 5 (3) b)","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Nürnberger Pensionskasse AG v. 01.01.2022",{"$f":"ROW()","v":212},"Nürnberger Pensionskasse AG","2022-01-01","§ 5 (3) b)","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Nürnberger Pensionskasse AG v. 01.05.2010",{"$f":"ROW()","v":213},"Nürnberger Pensionskasse AG","2010-05-01","§ 5 (3) b)","Ja","TO ermöglicht: Tarifwechel;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,null,null,4,null,5]
["Nürnberger überbetriebliche Versorgungskasse e.V. v. 01.01.2022",{"$f":"ROW()","v":214},"Nürnberger überbetriebliche Versorgungskasse e.V.","2022-01-01","§ 4","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,null,6]
[{"$f":"C215&IF(D215=0,\"\",\" v. \"&TEXT(D215,\"TT.MM.JJJ\"))","v":"Nürnberger überbetriebliche Versorgungskasse e.V. v. 06.12.2018"},{"$f":"ROW()","v":215},"Nürnberger überbetriebliche Versorgungskasse e.V.","2018-12-06","§ 4 (5)S. 5","Ja",{"$f":"IF(SUM(K215:N215)=0,\"\",\"TO ermöglicht: \"&IF(K215>0,\"Tarifwechel; \",\"\")&IF(L215>0,\"doppelten Kostenabzug; \",\"\")&IF(M215>0,\" Abweichungen vom gerichtl. festgelegten Ausgleichswert; \",\"\")&IF(N215>0,\" Verzinsung zwischen EzE und RK geltend machen\",\"\"))","v":"TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; "},{"$nulls":3},1,2,3,null,null,6]
["Nürnberger überbetriebliche Versorgungskasse e.V. v. 18.12.2009",{"$f":"ROW()","v":216},"Nürnberger überbetriebliche Versorgungskasse e.V.","2009-12-18","§ 5 (3) b)","Ja","TO ermöglicht: Tarifwechel;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,null,null,4,null,5]
["ÖBAV Unterstützungskasse e.V.  v. 01.05.2018",{"$f":"ROW()","v":217},"ÖBAV Unterstützungskasse e.V. ","2018-05-01","V.1.",{"$f":"IF(K217=1,\"Ja\",\"\")","v":"Ja"},"TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Opel Direktversicherung Hannoversche v. 01.01.2010",{"$f":"ROW()","v":218},"Opel Direktversicherung Hannoversche","2010-01-01","Ziff. 5.d)","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",null,"Affirmativ sollte tenoriert werden, dass der tenorierte Ausgleichswert zwischen EzE und RK zu verzinsen ist.",{"$nulls":4},4,null,4]
["Opel GmbH v. 16.08.2018",{"$f":"ROW()","v":219},"Opel GmbH","2018-08-16","Ziff. 5",{"$nulls":6},2]
[1,{"$f":"ROW()","v":220},"PB Lebensversicherung AG","2017-01-01","Ziff. 5 3. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,"Microsoft Word - Teilungsordnung_PB_2017-01-01 (pb-versicherung.de)",7]
["PB Lebensversicherung AG v. 01.03.2010",{"$f":"ROW()","v":221},"PB Lebensversicherung AG","2010-03-01","Ziff. 5 3.SpSrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["PB Lebensversicherung AG v. 01.10.2019",{"$f":"ROW()","v":222},"PB Lebensversicherung AG","2019-10-01","Ziff. 5 5. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,"Microsoft Word - Teilungsordnung_PB_aktuell.docx (pb-versicherung.de)",7]
["PB Lebensversicherung v. 01.03.2010",{"$f":"ROW()","v":223},"PB Lebensversicherung","2010-03-01","5.3. SpStich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,"Ordnung für die interne Teilung von Lebensversicherungen aufgrund des Ge-setzes zur Strukturreform des Versorgungsausgleichs (Teilungsordnung) (neueleben.de)",7]
["PB Pensionsfonds AG v. 01.01.2010",{"$f":"ROW()","v":224},"PB Pensionsfonds AG","2010-01-01","Ziff. 5 2. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["PB Pensionsfonds v. 01.04.2015",{"$f":"ROW()","v":225},"PB Pensionsfonds","2015-04-01","5.2. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,"https://docplayer.org/69783120-Ordnung-fuer-die-interne-und-externe-teilung-von-versorgungszusagen-aufgrund-des-versorgungsausgleichsgesetzes-teilungsordnung.html",7]
["Pensionskasse der Deutschen Wirtschaft v. 29.09.2016",{"$f":"ROW()","v":226},"Pensionskasse der Deutschen Wirtschaft","2016-09-29","§ 8","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",null,"AusglWert wird kompensatorisch um Wegfall von IR und HR bereits erhöht mitgeteilt",{"$nulls":4},4,null,4]
["Pensionskasse des Schornsteinfegerhandwerks",{"$f":"ROW()","v":227},"Pensionskasse des Schornsteinfegerhandwerks",null,"§ 28","","",{"$nulls":7},"Satzung 2017.pdf",0]
["PensionsSicherungsVerein PSV v. 03.05.2017",{"$f":"ROW()","v":228},"PensionsSicherungsVerein PSV","2017-05-03","4.2.","","",{"$nulls":7},"Teilungsordnung des PSVaG aufgrund des Gesetzes zur Strukturreform des Versorgungsausgleichs für Versorgungsverpflichtungen",0]
["Philip Morris GmbH v. 30.10.1919",{"$f":"ROW()","v":229},"Philip Morris GmbH","1919-10-30","2023-02-05","","TO ermöglicht: doppelten Kostenabzug; ",null,"Bewertungszeitpunkt und Umrechnungszeitpunkt nach Ziff. 2.2.2. richtigerweise das EzE",null,null,2,{"$nulls":3},2]
["Presse-Versorgung (Allianz) v. 01.12.2012",{"$f":"ROW()","v":230},"Presse-Versorgung (Allianz)","2012-12-01","5.c)aa) gg)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,"Allianz Lebensversicherungs-AG Vertragsgesellschaft der Presse-Versorgung - PDF Free Download (docplayer.org)",7]
["Pro bAV Pensionskasse AG v. 27.08.2018",{"$f":"ROW()","v":231},"Pro bAV Pensionskasse AG","2018-08-27","Ziff. 6","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert; ",{"$nulls":3},1,2,3,null,null,6]
["probAV v. 06.08.2018",{"$f":"ROW()","v":232},"probAV","2018-08-06","Ziff. 5 3. SpStrich","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":3},"Microsoft Word - 08-Teilungsordnung-Ju-VA14-2258-01-A-Anlage 2.doc (flgruppe.de)",1]
["Provinzial Düsseldorf v. 20.04.2021",{"$f":"ROW()","v":233},"Provinzial Düsseldorf","2021-04-20","Ziff. IV Abs. 1","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,"leben-u-rente_alle-produkte_angaben-provinzial-teilungsordnung_pr-lebensversicherung.pdf",7]
["Provinzial Lebensversicherungen v. 03.05.2010",{"$f":"ROW()","v":234},"Provinzial Lebensversicherungen","2010-05-03","IV.1.","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["Provinzial LV Hannover v. 01.05.2016",{"$f":"ROW()","v":235},"Provinzial LV Hannover","2016-05-01","Ziff. IV.1. 3. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,"Microsoft Word - Teilungsordnung_PH_01.05.2016.doc (vgh.de)",7]
["Provinzial LV v. 01.01.2017",{"$f":"ROW()","v":236},"Provinzial LV","2017-01-01","Ziff. IV.1. 6. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,null,"15 UF 188/19 | Schleswig-Holsteinisches Oberlandesgericht",1,2,null,4,null,{"$f":"SUM(K236:N236)","v":7}]
["Provinzial NordWest LV v. 01.01.2017",{"$f":"ROW()","v":237},"Provinzial NordWest LV","2017-01-01","IV.1. 6. SpStr","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["Provinzial v. 01.01.2022",{"$f":"ROW()","v":238},"Provinzial","2022-01-01","Ziff. IV.1. 7. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,"TO enthält in Ziff. V ein Bekenntnis zur Priorität der gerischtlichen Entscheidung, falls diese von TO abweicht.",null,1,2,null,4,"Microsoft Word - Teilungsordnung PNWL (Stand 01.2022) (provinzial.de)",7]
["Proxalto Lebensversicherung v. 01.07.2022",{"$f":"ROW()","v":239},"Proxalto Lebensversicherung","2022-07-01","§ 5 c) 4.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["Proxalto Lebensversicherung v. 05.04.2019",{"$f":"ROW()","v":240},"Proxalto Lebensversicherung","2019-04-05","Ziff. 3 3. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["PSVAG (Pensions Sicherungs Verein) v. 03.05.2017",{"$f":"ROW()","v":241},"PSVAG (Pensions Sicherungs Verein)","2017-05-03","4.2","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Teilungsordnung des PSVaG aufgrund des Gesetzes zur Strukturreform des Versorgungsausgleichs für Versorgungsverpflichtungen",2]
["R+V ebensversicherung AG",{"$f":"ROW()","v":242},"R+V ebensversicherung AG",null,null,"",{"$nulls":9},0]
["R+V ebensversicherung AG v. 01.03.2020",{"$f":"ROW()","v":243},"R+V ebensversicherung AG","2020-03-01","Ziff. 5, 6. Spiegelstr.","",{"$f":"IF(SUM(K243:N243)=0,\"\",\"TO ermöglicht: \"&IF(K243>0,\"Tarifwechel; \",\"\")&IF(L243>0,\"doppelten Kostenabzug; \",\"\")&IF(M243>0,\" Abweichungen vom gerichtl. festgelegten Ausgleichswert; \",\"\")&IF(N243>0,\" Verzinsung zwischen EzE und RK geltend machen\",\"\"))","v":"TO ermöglicht: doppelten Kostenabzug; "},null,"TO ist kurz und verständlich. ",null,null,2,null,null,"RVL_AG_TO_20200301.pdf (ruv.de)",2]
["Radio Bremen Tarifvertrag v. 03.12.2009",{"$f":"ROW()","v":244},"Radio Bremen Tarifvertrag","2009-12-03",null,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Real Unterstützungskasse v. 01.01.2018",{"$f":"ROW()","v":245},"Real Unterstützungskasse","2018-01-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["real_Group_Holding_GmbH v. 01.07.2012",{"$f":"ROW()","v":246},"real_Group_Holding_GmbH","2012-07-01","Ziff.5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["real_SB_Warenhaus_GmbH v. 01.07.2012",{"$f":"ROW()","v":247},"real_SB_Warenhaus_GmbH","2012-07-01","5.3.","","",{"$nulls":7},"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",0]
["REWE Unterstützungskasse e.V. v. 01.01.2018",{"$f":"ROW()","v":248},"REWE Unterstützungskasse e.V.","2018-01-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",null,null,"OLG FfM 1 UF 437/12",null,2,null,null,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",2]
["REWE Unterstützungskasse e.V. v. 01.01.2018",{"$f":"ROW()","v":249},"REWE Unterstützungskasse e.V.","2018-01-01","5.3.","","",{"$nulls":7},"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",0]
["Roche Diagnostics GmbH v. 27.09.2011",{"$f":"ROW()","v":250},"Roche Diagnostics GmbH","2011-09-27","§ 7","","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":6},4,null,4]
["Rosenheimer Unterstützungskasse v. 01.05.2022",{"$f":"ROW()","v":251},"Rosenheimer Unterstützungskasse","2022-05-01","§ 5","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"TO enthält in § 6 ein Bekenntnis zur Priorität der gerischtlichen Entscheidung, falls diese von TO abweicht.",null,1,2,3,4,null,10]
["Rundfunk Berlin-Brandenburg Tarifvertrag v. 08.12.2009",{"$f":"ROW()","v":252},"Rundfunk Berlin-Brandenburg Tarifvertrag","2009-12-08",null,"","",{"$nulls":8},0]
["Saarländischer Rundfunk Tarifvertrag v. 04.12.2009",{"$f":"ROW()","v":253},"Saarländischer Rundfunk Tarifvertrag","2009-12-04",null,"","",{"$nulls":8},0]
["Secunda Unterstützungskasse für den Mittelstand v. 01.01.2010",{"$f":"ROW()","v":254},"Secunda Unterstützungskasse für den Mittelstand","2010-01-01","§ 6 Abs. 3","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,"Teilungsordnung U-Kassen_boLz (volkswohl-bund.de)",6]
["SelbstHilfe PK Caritas v. 01.01.2014",{"$f":"ROW()","v":255},"SelbstHilfe PK Caritas","2014-01-01","§ 6 2.SpStrich","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":3},"Besondere Versicherungsbedingungen. Teilungsordnung - PDF Free Download (docplayer.org)",1]
["Sera-Zusage v. 01.07.2021",{"$f":"ROW()","v":256},"Sera-Zusage","2021-07-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Signal Iduna a.G. v. 01.05.2022",{"$f":"ROW()","v":257},"Signal Iduna a.G.","2022-05-01",5,"","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"TO sieht in Ziff. 9 eine Befolgung abweichender famgerichtlicher Festlegungen vor.",null,null,2,3,4]
["Signal Iduna AG v. 01.05.2022",{"$f":"ROW()","v":258},"Signal Iduna AG","2022-05-01",5,"","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"TO sieht in Ziff. 9 eine Befolgung abweichender famgerichtlicher Festlegungen vor.",null,null,2,3,4]
["Signal Iduna Pensionskass AG v. 01.05.2022",{"$f":"ROW()","v":259},"Signal Iduna Pensionskass AG","2022-05-01",5,"","TO ermöglicht:  Verzinsung zwischen EzE und RK geltend machen",null,"TO sieht in Ziff. 9 eine Befolgung abweichender famgerichtlicher Festlegungen vor.",{"$nulls":4},4]
["Signal Iduna v. 01.01.2010",{"$f":"ROW()","v":260},"Signal Iduna","2010-01-01","5. 3.SpStrich","Ja","TO ermöglicht: Tarifwechel;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,null,3,4,null,{"$f":"SUM(K260:N260)","v":8}]
["Sparkassen Pensionskasse AG v. 01.05.2021",{"$f":"ROW()","v":261},"Sparkassen Pensionskasse AG","2021-05-01","8.","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Sparkassen Pensionskasse AG v. 11.04.2016",{"$f":"ROW()","v":262},"Sparkassen Pensionskasse AG","2016-04-11","Ziff. 7 3. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Sparkassen-Versicherung private AV v. 01.06.2017",{"$f":"ROW()","v":263},"Sparkassen-Versicherung private AV","2017-06-01","Ziff. IV.1. 2. SpStrich;\nIV.4. 2.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug; ",{"$nulls":3},1,2,null,null,"Microsoft Word - 72-337-0617.docx (sparkassenversicherung.de)",3]
["Standard Life v. 30.06.2011",{"$f":"ROW()","v":264},"Standard Life","2011-06-30","5.3.SpStrich","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":4},1]
["Südwestrundfunk Tarifvertrag v. 09.12.2009",{"$f":"ROW()","v":265},"Südwestrundfunk Tarifvertrag","2009-12-09",null,"","",{"$nulls":8},0]
["SutorBank v. 01.05.2022",{"$f":"ROW()","v":266},"SutorBank","2022-05-01","§ 3","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"TO enthält in § 6 ein Bekenntnis zur Priorität der gerischtlichen Entscheidung, falls diese von TO abweicht.",null,1,2,3,4,null,10]
["Swiss Life AG v. 01.11.2013",{"$f":"ROW()","v":267},"Swiss Life AG","2013-11-01","§ 6 (1) 3.SpStrich","Ja","TO ermöglicht: Tarifwechel;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,null,null,4,"Stand: November Swiss Life AG Teilungsordnung zum Versorgungsausgleich. Inhaltsverzeichnis: Präambel. 1. Anwendungsbereich - PDF Kostenfreier Download (docplayer.org)",5]
["Swiss Life AG v. 16.12.2014",{"$f":"ROW()","v":268},"Swiss Life AG","2014-12-16","Ziff. 5 3. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"TO enthält in § 9 ein Bekenntnis zur Priorität der gerischtlichen Entscheidung, falls diese von TO abweicht.",null,1,2,3,4,"[PDF] Stand: Swiss Life AG, Niederlassung für Deutschland (im Folgenden: Swiss Life AG) Teilungsordnung zum Versorgungsausgleich - Free Download PDF (silo.tips)",10]
["SwissLife Pensionskasse v. 23.09.2014",{"$f":"ROW()","v":269},"SwissLife Pensionskasse","2014-09-23",6,"Ja","TO ermöglicht: Tarifwechel;  Verzinsung zwischen EzE und RK geltend machen",null,"TO enthält in § 9 ein Bekenntnis zur Priorität der gerischtlichen Entscheidung, falls diese von TO abweicht.",null,1,null,null,4,null,5]
["SwissLife Unterstützungskasse v. 02.11.2010",{"$f":"ROW()","v":270},"SwissLife Unterstützungskasse","2010-11-02","§ 4","","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["Targo Lebensversicherung AG v. 01.09.2013",{"$f":"ROW()","v":271},"Targo Lebensversicherung AG","2013-09-01","5.5. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Test",{"$f":"ROW()","v":272},"Test",null,null,"","",{"$nulls":8},0]
["Ulmer Spatz v. 01.07.2021",{"$f":"ROW()","v":273},"Ulmer Spatz","2021-07-01","5.3.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["UMU-Unterstützungskasse mittelständischer Unternehmen e.V. v. 01.12.2013",{"$f":"ROW()","v":274},"UMU-Unterstützungskasse mittelständischer Unternehmen e.V.","2013-12-01","5.3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Unilever v. 01.06.2016",{"$f":"ROW()","v":275},"Unilever","2016-06-01","III. C.","",{"$f":"IF(SUM(K275:N275)=0,\"\",\"TO ermöglicht: \"&IF(K275>0,\"Tarifwechel; \",\"\")&IF(L275>0,\"doppelten Kostenabzug; \",\"\")&IF(M275>0,\" Abweichungen vom gerichtl. festgelegten Ausgleichswert; \",\"\")&IF(N275>0,\" Verzinsung zwischen EzE und RK geltend machen\",\"\"))","v":""},{"$nulls":7},"TEILUNGSORDNUNG DER UNILEVER DEUTSCHLAND GRUPPE (STAND ) - PDF Kostenfreier Download (docplayer.org)",0]
["Union Investment Privatfonds GmbH v. 01.01.2021",{"$f":"ROW()","v":276},"Union Investment Privatfonds GmbH","2021-01-01","Ziff. 5","Ja","TO ermöglicht: Tarifwechel;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",null,"Bei fondsbasierter Versorgung ist die Bezugsgr. Trotz anderslautender TO der Fondsanteil (Fritsche, NZFam 2023, 370) anders aber falsch: OLG Dresden, 21 UF 687/22.",null,1,null,3,4,"Teilungsordnung_Januar_2021.pdf (union-investment.de)",8]
["Unterstützungskasse der nordostdeutschen Energiewirtschaft e.V. v. 30.03.2020",{"$f":"ROW()","v":277},"Unterstützungskasse der nordostdeutschen Energiewirtschaft e.V.","2020-03-30","§ 4, unklar. Bedingungen sind zu prüfen.","","",{"$nulls":8},0]
["VdVA Unterstützungskasse v. 01.01.2022",{"$f":"ROW()","v":278},"VdVA Unterstützungskasse","2022-01-01","4.5.","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",null,"TO enthält in § 8 ein Bekenntnis zur Priorität der gerischtlichen Entscheidung, falls diese von TO abweicht.",null,null,2,null,4,"Microsoft Word - 2011_05_26_Entwurf Teilungsordung beitragsorient. Leistungszusage V.H. Stand 07.06. 2011.doc (vdva-unterstuetzungskasse.de)",6]
["Vereinigte Postversicherung VVaG  v. 11.07.2022",{"$f":"ROW()","v":279},"Vereinigte Postversicherung VVaG ","2022-07-11","7. Anwendungsbereich A. und B.","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
[{"$f":"C280&IF(D280=0,\"\",\" v. \"&TEXT(D280,\"TT.MM.JJJ\"))","v":"Vereinigte Postversicherung VVaG für Direktversicherungen v. 11.07.2022"},{"$f":"ROW()","v":280},"Vereinigte Postversicherung VVaG für Direktversicherungen","2022-07-11","5.2.Absatz 3.SpStrich","","",{"$nulls":8},0]
["Versorgungsanstalt der Deutschen Bundespost v. 05.10.2010",{"$f":"ROW()","v":281},"Versorgungsanstalt der Deutschen Bundespost","2010-10-05","7. Abs. 1","","",{"$nulls":7},"Richtlinie. zum Versorgungsausgleich gemäß 58a Abs. 1 VAPS. Richtl VersAusgl. der Versorgungsanstalt der Deutschen Bundespost - PDF Free Download (docplayer.org)",0]
["Versorgungsanstalt der Kaminkehrergesellen",{"$f":"ROW()","v":282},"Versorgungsanstalt der Kaminkehrergesellen",null,"§ 27",{"$f":"IF(K282=1,\"Ja\",\"\")","v":""},"",{"$nulls":7},"Satzung 2017.pdf",0]
["Versorgungswerk der Wohnungswirtschaft (VDW) v. 01.01.2018",{"$f":"ROW()","v":283},"Versorgungswerk der Wohnungswirtschaft (VDW)","2018-01-01","5.3.","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",6]
["Vertreterversorgungswerk der Allianz Beratungs- und Vertreibs AG v. 13.12.2010",{"$f":"ROW()","v":284},"Vertreterversorgungswerk der Allianz Beratungs- und Vertreibs AG","2010-12-13","§ 6; § 9","","",{"$nulls":8},0]
["Victoria LV AG v. 16.01.2020",{"$f":"ROW()","v":285},"Victoria LV AG","2020-01-16","Ziff. 5",null,"TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4]
["Vodafone v. 01.04.2019",{"$f":"ROW()","v":286},"Vodafone","2019-04-01",null,"","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["VolkswohlBund",{"$f":"ROW()","v":287},"VolkswohlBund",null,"§ 5 2.c)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,"Teilungsordnung _Direkt und private AV (volkswohl-bund.de)",10]
["VPV Allgemeine Versicherungs AG  v. 11.07.2022",{"$f":"ROW()","v":288},"VPV Allgemeine Versicherungs AG ","2022-07-11","6. Anwendungsbereich A. und B.","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["VPV Allgemeine Versicherungs AG für Direktversicherungen v. 11.07.2022",{"$f":"ROW()","v":289},"VPV Allgemeine Versicherungs AG für Direktversicherungen","2022-07-11","5.2.Absatz 3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["VPV Lebensversicherungs AG  v. 11.07.2022",{"$f":"ROW()","v":290},"VPV Lebensversicherungs AG ","2022-07-11","5. Anwendungsbereich A. und B.","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["VPV Lebensversicherungs AG für Direktversicherungen v. 11.07.2022",{"$f":"ROW()","v":291},"VPV Lebensversicherungs AG für Direktversicherungen","2022-07-11","5.2.Absatz 3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["VRK Lebensversicherung v. 01.01.2015",{"$f":"ROW()","v":292},"VRK Lebensversicherung","2015-01-01","5. Abs. 3 3.SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["VW  v. 01.12.2017",{"$f":"ROW()","v":293},"VW ","2017-12-01",null,"","",{"$nulls":8},0]
["WDR TO  v. 01.03.2022",{"$f":"ROW()","v":294},"WDR TO ","2022-03-01",null,"","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Westdeutscher Rundfunk Tarifvertrag v. 05.12.2009",{"$f":"ROW()","v":295},"Westdeutscher Rundfunk Tarifvertrag","2009-12-05",null,"","TO ermöglicht:  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":5},3,4,null,7]
["Württembergische Lebensversicherung AG v. 01.07.2020",{"$f":"ROW()","v":296},"Württembergische Lebensversicherung AG","2020-07-01","Ziff. 5",null,"TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4]
["Wüstenrot & Württembergische DC Pensionszusagen durch Gehaltsumwandlung v. ohne Datum",{"$f":"ROW()","v":297},"Wüstenrot & Württembergische DC Pensionszusagen durch Gehaltsumwandlung","ohne Datum",5,"","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["Wüstenrot & Württembergische Pensionskasse v. ohne Datum",{"$f":"ROW()","v":298},"Wüstenrot & Württembergische Pensionskasse","ohne Datum","3. 2. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["Wüstenrot & Württembergische Pensionszusage LHB v. ohne Datum",{"$f":"ROW()","v":299},"Wüstenrot & Württembergische Pensionszusage LHB","ohne Datum",5,"","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["WWK v. 01.08.2014",{"$f":"ROW()","v":300},"WWK","2014-08-01","5.3. SpStrich","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,null,10]
["ZF Friedrichshafen ZF-Rente v. 02.11.2010",{"$f":"ROW()","v":301},"ZF Friedrichshafen ZF-Rente","2010-11-02","6.","","TO ermöglicht: doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,null,4,null,6]
["ZF-MP Altersversorgung e.V. beitragsorientierte Versorgungezusage v. 01.06.2011",{"$f":"ROW()","v":302},"ZF-MP Altersversorgung e.V. beitragsorientierte Versorgungezusage","2011-06-01","5.","","TO ermöglicht: doppelten Kostenabzug; ",{"$nulls":4},2,{"$nulls":3},2]
["Zurich  v. 01.02.2013",{"$f":"ROW()","v":303},"Zurich ","2013-02-01",5,"","TO ermöglicht: doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":4},2,3,4,null,9]
["Zurich Deutsche Herold Unterstützungskasse v. 19.05.2016",{"$f":"ROW()","v":304},"Zurich Deutsche Herold Unterstützungskasse","2016-05-19","§ 4","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,null,4,null,7]
["Zurich Deutscher Herold v. 01.01.2015",{"$f":"ROW()","v":305},"Zurich Deutscher Herold","2015-01-01","5.(2)","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug;  Abweichungen vom gerichtl. festgelegten Ausgleichswert;  Verzinsung zwischen EzE und RK geltend machen",{"$nulls":3},1,2,3,4,"Ordnung für die. interne und externe Teilung. von Lebensversicherungsverträgen. aufgrund des. Gesetzes über den Versorgungsausgleich - PDF Free Download (docplayer.org)",10]
["Zurich Deutscher Herold v. 19.05.2016",{"$f":"ROW()","v":306},"Zurich Deutscher Herold","2016-05-19","§ 4 Abs. 2","Ja","TO ermöglicht: Tarifwechel; doppelten Kostenabzug; ",{"$nulls":3},1,2,null,null,"(Teilungsordnung) Versorgungsträger: Zurich Deutscher Herold überbetriebliche Unterstützungskasse e.v. (ZDHUK) 1 Anwendungsbereich - PDF Free Download (docplayer.org)",3]
["Zweite real SB Warenhaus GmbH v. 01.07.2012",{"$f":"ROW()","v":307},"Zweite real SB Warenhaus GmbH","2012-07-01","5.3.","Ja","TO ermöglicht: Tarifwechel; ",{"$nulls":3},1,{"$nulls":3},"Unterlagen für Familiengerichte zur Berechnung des Versorgungsausgleichs (hpv-versorgungsausgleich.de)",1]
["",{"$f":"ROW()","v":308},{"$nulls":3},"","",{"$nulls":8},{"$f":"SUM(K308:N308)","v":0}]
["",{"$f":"ROW()","v":309},{"$nulls":3},"",{"$f":"IF(SUM(K309:N309)=0,\"\",\"TO ermöglicht: \"&IF(K309>0,\"Tarifwechel; \",\"\")&IF(L309>0,\"doppelten Kostenabzug; \",\"\")&IF(M309>0,\" Abweichungen vom gerichtl. festgelegten Ausgleichswert; \",\"\")&IF(N309>0,\" Verzinsung zwischen EzE und RK geltend machen\",\"\"))","v":""},{"$nulls":8},0]
["",{"$f":"ROW()","v":310},{"$nulls":3},"","",{"$nulls":8},0]
["",{"$f":"ROW()","v":311},{"$nulls":3},"","",{"$nulls":8},0]
["",{"$f":"ROW()","v":312},{"$nulls":3},"","",{"$nulls":8},0]
["",{"$f":"ROW()","v":313},{"$nulls":3},"","",{"$nulls":8},0]
["",{"$f":"ROW()","v":314},{"$nulls":3},"","",{"$nulls":8},0]
["",{"$f":"ROW()","v":315},{"$nulls":3},"","",{"$nulls":8},0]
["",{"$f":"ROW()","v":316},{"$nulls":3},"","",{"$nulls":8},0]
["",{"$f":"ROW()","v":317},{"$nulls":3},"",{"$nulls":9},0]
["",{"$f":"ROW()","v":318},{"$nulls":3},"",{"$nulls":9},0]
["",{"$f":"ROW()","v":319},{"$nulls":3},"",{"$nulls":9},0]
["",{"$f":"ROW()","v":320},{"$nulls":3},"",{"$nulls":9},0]
["",{"$f":"ROW()","v":321},{"$nulls":3},"",{"$nulls":9},0]
["",{"$f":"ROW()","v":322},{"$nulls":3},"",{"$nulls":9},0]
["",{"$f":"ROW()","v":323},{"$nulls":3},"",{"$nulls":9},0]
["",{"$f":"ROW()","v":324},{"$nulls":3},"",{"$nulls":9},0]
["",{"$f":"ROW()","v":325},{"$nulls":3},"",{"$nulls":9},0]
["",{"$f":"ROW()","v":326},{"$nulls":3},"",{"$nulls":9},0]
["",{"$f":"ROW()","v":327},{"$nulls":3},"",{"$nulls":9},0]
["",{"$nulls":4},"",{"$nulls":9},0]
["",{"$nulls":4},"",{"$nulls":9},0]
["",{"$nulls":4},""]
["",{"$nulls":4},""]
["",{"$nulls":4},""]
["",{"$nulls":4},""]
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["",{"$nulls":4},""]
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["",{"$nulls":4},""]
["",{"$nulls":4},""]
["",{"$nulls":4},""]
["",{"$nulls":4},""]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
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["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
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["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
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["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
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["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
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["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
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["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
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["",{"$nulls":4},"Ja"]
["",{"$nulls":4},"Ja"]
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["",{"$nulls":4},"Ja"]
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[null,"1991-06-01",65.107,61.5]
[null,"1991-07-01",65.853,62.2]
[null,"1991-08-01",65.853,62.2]
[null,"1991-09-01",65.853,62.2]
[null,"1991-10-01",66.879,63.2]
[null,"1991-11-01",67.159,63.4]
[null,"1991-12-01",67.252,63.5]
[null,"1992-01-01",67.625,63.9]
[null,"1992-02-01",67.999,64.3]
[null,"1992-03-01",68.278,64.5]
[null,"1992-04-01",68.558,64.7]
[null,"1992-05-01",68.745,64.9]
[null,"1992-06-01",68.931,65.1]
[null,"1992-07-01",69.118,65.3]
[null,"1992-08-01",69.118,65.3]
[null,"1992-09-01",69.118,65.3]
[null,"1992-10-01",69.118,65.3]
[null,"1992-11-01",69.398,65.6]
[null,"1992-12-01",69.491,65.7]
[null,"1993-01-01",70.704,66.8]
[null,"1993-02-01",71.263,67.3]
[null,"1993-03-01",{"v":71.45,"d":"71.450"},67.5]
[null,"1993-04-01",71.636,67.7]
[null,"1993-05-01",{"v":71.73,"d":"71.730"},67.8]
[null,"1993-06-01",71.916,68]
[null,"1993-07-01",72.289,68.3]
[null,"1993-08-01",72.289,68.3]
[null,"1993-09-01",72.196,68.2]
[null,"1993-10-01",72.196,68.2]
[null,"1993-11-01",72.289,68.3]
[null,"1993-12-01",72.476,68.5]
[null,"1994-01-01",72.849,68.8]
[null,"1994-02-01",73.409,69.4]
[null,"1994-03-01",73.502,69.5]
[null,"1994-04-01",73.595,69.6]
[null,"1994-05-01",73.782,69.7]
[null,"1994-06-01",73.875,69.8]
[null,"1994-07-01",74.062,69.9]
[null,"1994-08-01",74.248,70.1]
[null,"1994-09-01",74.062,69.9]
[null,"1994-10-01",73.968,69.8]
[null,"1994-11-01",74.062,69.9]
[null,"1994-12-01",74.248,70.1]
[null,"1995-01-01",74.528,70.4]
[null,"1995-02-01",74.901,70.8]
[null,"1995-03-01",74.901,70.8]
[null,"1995-04-01",74.994,70.9]
[null,"1995-05-01",74.994,70.9]
[null,"1995-06-01",75.088,71]
[null,"1995-07-01",75.274,71.2]
[null,"1995-08-01",75.274,71.2]
[null,"1995-09-01",75.274,71.2]
[null,"1995-10-01",75.088,71]
[null,"1995-11-01",75.088,71]
[null,"1995-12-01",75.367,71.2]
[null,"1996-01-01",75.554,71.4]
[null,"1996-02-01",{"v":76.02,"d":"76.020"},71.8]
[null,"1996-03-01",{"v":76.02,"d":"76.020"},71.8]
[null,"1996-04-01",{"v":76.02,"d":"76.020"},71.8]
[null,"1996-05-01",76.114,71.9]
[null,"1996-06-01",76.207,72]
[null,"1996-07-01",{"v":76.3,"d":"76.300"},72.1]
[null,"1996-08-01",{"v":76.3,"d":"76.300"},72.1]
[null,"1996-09-01",{"v":76.3,"d":"76.300"},72.1]
[null,"1996-10-01",{"v":76.3,"d":"76.300"},72.1]
[null,"1996-11-01",76.207,72]
[null,"1996-12-01",76.487,72.3]
[null,"1997-01-01",{"v":77.14,"d":"77.140"},72.9]
[null,"1997-02-01",77.233,73]
[null,"1997-03-01",77.233,73]
[null,"1997-04-01",{"v":77.14,"d":"77.140"},72.9]
[null,"1997-05-01",77.326,73.1]
[null,"1997-06-01",{"v":77.42,"d":"77.420"},73.1]
[null,"1997-07-01",78.072,73.8]
[null,"1997-08-01",78.166,73.8]
[null,"1997-09-01",77.979,73.7]
[null,"1997-10-01",77.886,73.6]
[null,"1997-11-01",77.886,73.6]
[null,"1997-12-01",78.072,73.8]
[null,"1998-01-01",78.072,73.8]
[null,"1998-02-01",78.259,73.9]
[null,"1998-03-01",78.166,73.8]
[null,"1998-04-01",78.259,73.9]
[null,"1998-05-01",78.352,74]
[null,"1998-06-01",78.446,74.1]
[null,"1998-07-01",78.725,74.4]
[null,"1998-08-01",78.539,74.2]
[null,"1998-09-01",78.352,74]
[null,"1998-10-01",78.259,73.9]
[null,"1998-11-01",78.259,73.9]
[null,"1998-12-01",78.352,74]
[null,"1999-01-01",78.259,73.9]
[null,"1999-02-01",78.352,74]
[null,"1999-03-01",78.352,74]
[null,"1999-04-01",78.725,74.4]
[null,"1999-05-01",78.725,74.4]
[null,"1999-06-01",78.819,74.5]
[null,"1999-07-01",79.192,74.8]
[null,"1999-08-01",79.098,74.8]
[null,"1999-09-01",78.912,74.6]
[null,"1999-10-01",78.819,74.5]
[null,"1999-11-01",79.005,74.7]
[null,"1999-12-01",79.285,74.9]
[null,"2000-01-01",79.472,75.1]
[null,"2000-02-01",79.565,75.1]
[null,"2000-03-01",79.565,75.1]
[null,"2000-04-01",79.565,75.1]
[null,"2000-05-01",79.472,75.1]
[null,"2000-06-01",79.845,75.4]
[null,"2000-07-01",80.218,75.8]
[null,"2000-08-01",80.031,75.6]
[null,"2000-09-01",80.218,75.8]
[null,"2000-10-01",80.125,75.7]
[null,"2000-11-01",80.218,75.8]
[null,"2000-12-01",80.871,76.4]
[null,"2001-01-01",80.591,76.2]
[null,"2001-02-01",81.057,76.6]
[null,"2001-03-01",81.057,76.6]
[null,"2001-04-01",{"v":81.43,"d":"81.430"},76.9]
[null,"2001-05-01",{"v":81.71,"d":"81.710"},77.2]
[null,"2001-06-01",81.804,77.3]
[null,"2001-07-01",81.897,77.4]
[null,"2001-08-01",{"v":81.71,"d":"81.710"},77.2]
[null,"2001-09-01",{"v":81.71,"d":"81.710"},77.2]
[null,"2001-10-01",81.617,77.1]
[null,"2001-11-01",{"v":81.43,"d":"81.430"},76.9]
[null,"2001-12-01",82.177,77.7]
[null,"2002-01-01",{"v":82.27,"d":"82.270"},77.7]
[null,"2002-02-01",{"v":82.55,"d":"82.550"},78]
[null,"2002-03-01",82.736,78.2]
[null,"2002-04-01",82.643,78.1]
[null,"2002-05-01",82.736,78.2]
[null,"2002-06-01",82.736,78.2]
[null,"2002-07-01",{"v":82.83,"d":"82.830"},78.3]
[null,"2002-08-01",82.736,78.2]
[null,"2002-09-01",82.736,78.2]
[null,"2002-10-01",82.643,78.1]
[null,"2002-11-01",82.363,77.8]
[null,"2002-12-01",83.109,78.5]
[null,"2003-01-01",83.109,78.5]
[null,"2003-02-01",83.576,79]
[null,"2003-03-01",83.669,79]
[null,"2003-04-01",83.389,78.8]
[null,"2003-05-01",83.203,78.6]
[null,"2003-06-01",83.482,78.9]
[null,"2003-07-01",83.669,79]
[null,"2003-08-01",83.669,79]
[null,"2003-09-01",83.576,79]
[null,"2003-10-01",83.576,79]
[null,"2003-11-01",83.389,78.8]
[null,"2003-12-01",84.042,79.4]
[null,"2004-01-01",84.042,79.4]
[null,"2004-02-01",84.229,79.6]
[null,"2004-03-01",84.509,79.9]
[null,"2004-04-01",84.788,80.1]
[null,"2004-05-01",84.975,80.3]
[null,"2004-06-01",84.975,80.3]
[null,"2004-07-01",85.161,80.4]
[null,"2004-08-01",85.255,80.5]
[null,"2004-09-01",85.068,80.3]
[null,"2004-10-01",85.161,80.4]
[null,"2004-11-01",84.975,80.3]
[null,"2004-12-01",85.908,81.2]
[null,"2005-01-01",85.255,80.6]
[null,"2005-02-01",85.628,80.9]
[null,"2005-03-01",86.001,81.3]
[null,"2005-04-01",85.814,81]
[null,"2005-05-01",86.001,81.2]
[null,"2005-06-01",86.094,81.3]
[null,"2005-07-01",86.467,81.7]
[null,"2005-08-01",86.561,81.8]
[null,"2005-09-01",86.654,81.9]
[null,"2005-10-01",86.747,81.9]
[null,"2005-11-01",86.467,81.7]
[null,"2005-12-01",{"v":87.12,"d":"87.120"},82.3]
[null,"2006-01-01",{"v":86.84,"d":"86.840"},82]
[null,"2006-02-01",87.214,82.4]
[null,"2006-03-01",87.214,82.4]
[null,"2006-04-01",87.493,82.7]
[null,"2006-05-01",87.493,82.7]
[null,"2006-06-01",{"v":87.68,"d":"87.680"},82.9]
[null,"2006-07-01",88.053,83.2]
[null,"2006-08-01",87.866,83]
[null,"2006-09-01",87.587,82.7]
[null,"2006-10-01",{"v":87.68,"d":"87.680"},82.8]
[null,"2006-11-01",{"v":87.68,"d":"87.680"},82.8]
[null,"2006-12-01",88.333,83.5]
[null,"2007-01-01",88.333,83.5]
[null,"2007-02-01",88.706,83.8]
[null,"2007-03-01",88.893,84]
[null,"2007-04-01",89.359,84.4]
[null,"2007-05-01",89.359,84.4]
[null,"2007-06-01",89.359,84.5]
[null,"2007-07-01",89.825,84.9]
[null,"2007-08-01",89.732,84.8]
[null,"2007-09-01",89.919,84.9]
[null,"2007-10-01",90.105,85.1]
[null,"2007-11-01",90.571,85.6]
[null,"2007-12-01",91.131,86.1]
[null,"2008-01-01",90.851,85.8]
[null,"2008-02-01",91.224,86.2]
[null,"2008-03-01",91.691,86.6]
[null,"2008-04-01",91.504,86.4]
[null,"2008-05-01",92.064,86.9]
[null,"2008-06-01",{"v":92.25,"d":"92.250"},87.2]
[null,"2008-07-01",{"v":92.81,"d":"92.810"},87.7]
[null,"2008-08-01",{"v":92.53,"d":"92.530"},87.4]
[null,"2008-09-01",92.437,87.4]
[null,"2008-10-01",{"v":92.25,"d":"92.250"},87.2]
[null,"2008-11-01",91.784,86.8]
[null,"2008-12-01",92.157,87]
[null,"2009-01-01",91.691,86.6]
[null,"2009-02-01",{"v":92.25,"d":"92.250"},87.1]
[null,"2009-03-01",92.064,87]
[null,"2009-04-01",92.157,87]
[null,"2009-05-01",92.064,87]
[null,"2009-06-01",92.344,87.3]
[null,"2009-07-01",92.344,87.3]
[null,"2009-08-01",{"v":92.53,"d":"92.530"},87.5]
[null,"2009-09-01",{"v":92.25,"d":"92.250"},87.1]
[null,"2009-10-01",{"v":92.25,"d":"92.250"},87.2]
[null,"2009-11-01",92.157,87.1]
[null,"2009-12-01",92.903,87.8]
[null,"2010-01-01",92.344,87.3]
[null,"2010-02-01",92.717,87.6]
[null,"2010-03-01",93.183,88.1]
[null,"2010-04-01",93.277,88.1]
[null,"2010-05-01",93.183,88.1]
[null,"2010-06-01",93.183,88.1]
[null,"2010-07-01",{"v":93.37,"d":"93.370"},88.2]
[null,"2010-08-01",93.463,88.3]
[null,"2010-09-01",{"v":93.37,"d":"93.370"},88.2]
[null,"2010-10-01",93.463,88.3]
[null,"2010-11-01",93.556,88.4]
[null,"2010-12-01",94.116,89]
[null,"2011-01-01",93.929,88.7]
[null,"2011-02-01",94.489,89.3]
[null,"2011-03-01",95.049,89.8]
[null,"2011-04-01",95.049,89.8]
[null,"2011-05-01",95.049,89.8]
[null,"2011-06-01",95.142,89.9]
[null,"2011-07-01",95.329,90.1]
[null,"2011-08-01",95.422,90.2]
[null,"2011-09-01",95.608,90.3]
[null,"2011-10-01",95.608,90.4]
[null,"2011-11-01",95.795,90.5]
[null,"2011-12-01",95.982,90.7]
[null,"2012-01-01",95.888,90.6]
[null,"2012-02-01",96.541,91.2]
[null,"2012-03-01",97.101,91.7]
[null,"2012-04-01",96.914,91.6]
[null,"2012-05-01",96.914,91.5]
[null,"2012-06-01",96.728,91.4]
[null,"2012-07-01",97.101,91.7]
[null,"2012-08-01",97.474,92.1]
[null,"2012-09-01",97.567,92.2]
[null,"2012-10-01",97.567,92.2]
[null,"2012-11-01",97.661,92.2]
[null,"2012-12-01",{"v":97.94,"d":"97.940"},92.5]
[null,"2013-01-01",97.474,92.1]
[null,"2013-02-01",98.034,92.6]
[null,"2013-03-01",{"v":98.5,"d":"98.500"},93]
[null,"2013-04-01",98.034,92.6]
[null,"2013-05-01",98.407,93]
[null,"2013-06-01",{"v":98.5,"d":"98.500"},93.1]
[null,"2013-07-01",98.966,93.5]
[null,"2013-08-01",98.966,93.5]
[null,"2013-09-01",98.966,93.5]
[null,"2013-10-01",{"v":98.78,"d":"98.780"},93.3]
[null,"2013-11-01",98.966,93.5]
[null,"2013-12-01",99.339,93.9]
[null,"2014-01-01",{"v":98.78,"d":"98.780"},93.3]
[null,"2014-02-01",99.246,93.8]
[null,"2014-03-01",99.526,94]
[null,"2014-04-01",99.339,93.9]
[null,"2014-05-01",99.246,93.8]
[null,"2014-06-01",99.526,94]
[null,"2014-07-01",99.806,94.3]
[null,"2014-08-01",99.806,94.3]
[null,"2014-09-01",99.806,94.3]
[null,"2014-10-01",99.526,94.1]
[null,"2014-11-01",99.526,94.1]
[null,"2014-12-01",99.526,94]
[null,"2015-01-01",{"v":98.5,"d":"98.500"},93.1]
[null,"2015-02-01",{"v":99.2,"d":"99.200"},93.8]
[null,"2015-03-01",{"v":99.7,"d":"99.700"},94.3]
[null,"2015-04-01",{"v":100.2,"d":"100.200"},94.7]
[null,"2015-05-01",{"v":100.4,"d":"100.400"},94.9]
[null,"2015-06-01",{"v":100.4,"d":"100.400"},94.9]
[null,"2015-07-01",{"v":100.6,"d":"100.600"},95.1]
[null,"2015-08-01",{"v":100.6,"d":"100.600"},95]
[null,"2015-09-01",{"v":100.4,"d":"100.400"},94.9]
[null,"2015-10-01",{"v":100.4,"d":"100.400"},94.9]
[null,"2015-11-01",{"v":99.7,"d":"99.700"},94.3]
[null,"2015-12-01",{"v":99.7,"d":"99.700"},94.3]
[null,"2016-01-01",{"v":99,"d":"99.000"},93.6]
[null,"2016-02-01",{"v":99.3,"d":"99.300"},93.9]
[null,"2016-03-01",{"v":100,"d":"100.000"},94.5]
[null,"2016-04-01",{"v":100.1,"d":"100.100"},94.6]
[null,"2016-05-01",{"v":100.6,"d":"100.600"},95.1]
[null,"2016-06-01",{"v":100.7,"d":"100.700"},95.2]
[null,"2016-07-01",{"v":101.1,"d":"101.100"},95.5]
[null,"2016-08-01",{"v":101,"d":"101.000"},95.4]
[null,"2016-09-01",{"v":101,"d":"101.000"},95.5]
[null,"2016-10-01",{"v":101.2,"d":"101.200"},95.6]
[null,"2016-11-01",{"v":100.5,"d":"100.500"},95]
[null,"2016-12-01",{"v":101.2,"d":"101.200"},95.6]
[null,"2017-01-01",{"v":100.6,"d":"100.600"},95.1]
[null,"2017-02-01",{"v":101.2,"d":"101.200"},95.6]
[null,"2017-03-01",{"v":101.4,"d":"101.400"},95.8]
[null,"2017-04-01",{"v":101.8,"d":"101.800"},96.2]
[null,"2017-05-01",{"v":101.8,"d":"101.800"},96.2]
[null,"2017-06-01",{"v":102.1,"d":"102.100"},96.5]
[null,"2017-07-01",{"v":102.5,"d":"102.500"},96.9]
[null,"2017-08-01",{"v":102.6,"d":"102.600"},97]
[null,"2017-09-01",{"v":102.7,"d":"102.700"},97]
[null,"2017-10-01",{"v":102.5,"d":"102.500"},96.9]
[null,"2017-11-01",{"v":102.1,"d":"102.100"},96.5]
[null,"2017-12-01",{"v":102.6,"d":"102.600"},96.9]
[null,"2018-01-01",{"v":102,"d":"102.000"},96.4]
[null,"2018-02-01",{"v":102.3,"d":"102.300"},96.7]
[null,"2018-03-01",{"v":102.9,"d":"102.900"},97.2]
[null,"2018-04-01",{"v":103.1,"d":"103.100"},97.5]
[null,"2018-05-01",{"v":103.9,"d":"103.900"},98.2]
[null,"2018-06-01",{"v":104,"d":"104.000"},98.3]
[null,"2018-07-01",{"v":104.4,"d":"104.400"},98.7]
[null,"2018-08-01",{"v":104.5,"d":"104.500"},98.8]
[null,"2018-09-01",{"v":104.7,"d":"104.700"},99]
[null,"2018-10-01",{"v":104.9,"d":"104.900"},99.1]
[null,"2018-11-01",{"v":104.2,"d":"104.200"},98.5]
[null,"2018-12-01",{"v":104.2,"d":"104.200"},98.5]
[null,"2019-01-01",{"v":103.4,"d":"103.400"},97.7]
[null,"2019-02-01",{"v":103.8,"d":"103.800"},98.1]
[null,"2019-03-01",{"v":104.2,"d":"104.200"},98.5]
[null,"2019-04-01",{"v":105.2,"d":"105.200"},99.4]
[null,"2019-05-01",{"v":105.4,"d":"105.400"},99.6]
[null,"2019-06-01",{"v":105.7,"d":"105.700"},99.9]
[null,"2019-07-01",{"v":106.2,"d":"106.200"},100.3]
[null,"2019-08-01",{"v":106,"d":"106.000"},100.2]
[null,"2019-09-01",{"v":106,"d":"106.000"},100.2]
[null,"2019-10-01",{"v":106.1,"d":"106.100"},100.2]
[null,"2019-11-01",{"v":105.3,"d":"105.300"},99.5]
[null,"2019-12-01",{"v":105.8,"d":"105.800"},100]
[null,"2020-01-01",{"v":105.2,"d":"105.200"},99.8,"2020-01-01",99.8,".","."]
[null,"2020-02-01",{"v":105.6,"d":"105.600"},100.1,"2020-02-01",100.1,".",0.3]
[null,"2020-03-01",{"v":105.7,"d":"105.700"},100.3,"2020-03-01",100.3,".",0.2]
[null,"2020-04-01",{"v":106.1,"d":"106.100"},100.4,"2020-04-01",100.4,".",0.1]
[null,"2020-05-01",{"v":106,"d":"106.000"},100.4,"2020-05-01",100.4,".","-"]
[null,"2020-06-01",{"v":106.6,"d":"106.600"},100.5,"2020-06-01",100.5,".",0.1]
[null,"2020-07-01",{"v":106.1,"d":"106.100"},99.7,"2020-07-01",99.7,".",-0.8]
[null,"2020-08-01",{"v":106,"d":"106.000"},99.7,"2020-08-01",99.7,".","-"]
[null,"2020-09-01",{"v":105.8,"d":"105.800"},99.7,"2020-09-01",99.7,".","-"]
[null,"2020-10-01",{"v":105.9,"d":"105.900"},99.9,"2020-10-01",99.9,".",0.2]
[null,"2020-11-01",{"v":105,"d":"105.000"},99.7,"2020-11-01",99.7,".",-0.2]
[null,"2020-12-01",{"v":105.5,"d":"105.500"},99.8,"2020-12-01",99.8,".",0.1]
[null,"2021-01-01",{"v":106.3,"d":"106.300"},101,"2021-01-01",101,1.2,1.2]
[null,"2021-02-01",{"v":107,"d":"107.000"},101.6,"2021-02-01",101.6,1.5,0.6]
[null,"2021-03-01",{"v":107.5,"d":"107.500"},102.1,"2021-03-01",102.1,1.8,0.5]
[null,"2021-04-01",{"v":108.2,"d":"108.200"},102.4,"2021-04-01",102.4,2,0.3]
[null,"2021-05-01",{"v":108.7,"d":"108.700"},102.6,"2021-05-01",102.6,2.2,0.2]
[null,"2021-06-01",{"v":109.1,"d":"109.100"},102.9,"2021-06-01",102.9,2.4,0.3]
[null,"2021-07-01",{"v":110.1,"d":"110.100"},103.4,"2021-07-01",103.4,3.7,0.5]
[null,"2021-08-01",{"v":110.1,"d":"110.100"},103.5,"2021-08-01",103.5,3.8,0.1]
[null,"2021-09-01",{"v":110.1,"d":"110.100"},103.8,"2021-09-01",103.8,4.1,0.3]
[null,"2021-10-01",{"v":110.7,"d":"110.700"},104.3,"2021-10-01",104.3,4.4,0.5]
[null,"2021-11-01",{"v":110.5,"d":"110.500"},104.5,"2021-11-01",104.5,4.8,0.2]
[null,"2021-12-01",{"v":111.1,"d":"111.100"},104.7,"2021-12-01",104.7,4.9,0.2,{"$nulls":4},100]
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[null,"2022-03-01",{"v":115.3,"d":"115.300"},108.1,"2022-03-01",108.1,5.9,2,null,null,3,{"v":0.06,"d":"6.00%"},{"v":83.942,"d":"83.94"}]
[null,"2022-04-01",{"v":116.2,"d":"116.200"},108.8,"2022-04-01",108.8,6.3,0.6,null,null,4,{"v":0.03,"d":"3.00%"},{"v":81.42374,"d":"81.42"}]
[null,"2022-05-01",{"v":117.3,"d":"117.300"},109.8,"2022-05-01",109.8,7,0.9,null,null,5,{"v":0.025,"d":"2.50%"},{"v":79.38814649999999,"d":"79.39"}]
[null,"2022-06-01",{"v":117.4,"d":"117.400"},109.8,"2022-06-01",109.8,6.7,"-",null,null,6,{"v":0.025,"d":"2.50%"},{"v":77.4034428375,"d":"77.40"}]
[null,"2022-07-01",{"v":118.4,"d":"118.400"},110.3,"2022-07-01",110.3,6.7,0.5,null,null,7,{"v":0.025,"d":"2.50%"},{"v":75.4683567665625,"d":"75.47"}]
[null,"2022-08-01",{"v":118.8,"d":"118.800"},110.7,"2022-08-01",110.7,7,0.4,null,null,8,{"v":0.023,"d":"2.30%"},{"v":73.73258456093156,"d":"73.73"}]
[null,"2022-09-01",{"v":121.1,"d":"121.100"},112.7,"2022-09-01",112.7,8.6,1.8,null,null,9,{"v":0.022,"d":"2.20%"},{"v":72.11046770059106,"d":"72.11"}]
[null,"2022-10-01",{"v":122.2,"d":"122.200"},113.5,"2022-10-01",113.5,8.8,0.7,null,null,10,{"v":0.022,"d":"2.20%"},{"v":70.52403741117806,"d":"70.52"}]
[null,"2022-11-01",{"v":121.6,"d":"121.600"},113.7,"2022-11-01",113.7,8.8,0.2,null,null,11,{"v":0.022,"d":"2.20%"},{"v":68.97250858813214,"d":"68.97"}]
[null,"2022-12-01",{"v":120.6,"d":"120.600"},113.2,"2022-12-01",113.2,8.1,-0.4,null,{"$f":"_xlfn.RRI(37,C321,C776)","v":{"v":0.019777705672038293,"d":"1.98%"}},12,{"v":0.022,"d":"2.20%"},{"v":67.45511339919324,"d":"67.46"}]
[null,"2023-01-01",{"$f":"ROUND(C776*D777/D776,2)","v":{"v":121.77,"d":"121.770"}},114.3,"2023-01-01",114.3,{"$nulls":4},13,{"v":0.022,"d":"2.20%"},{"v":65.97110090441099,"d":"65.97"}]
[null,"2023-02-01",{"$f":"ROUND(C777*D778/D777,2)","v":{"v":122.73,"d":"122.730"}},115.2,{"$nulls":6},14,{"v":0.022,"d":"2.20%"},{"v":64.51973668451394,"d":"64.52"}]
[null,"2023-03-01",{"v":123.69,"d":"123.690"},116.1,{"$nulls":6},15,{"v":0.022,"d":"2.20%"},{"v":63.10030247745463,"d":"63.10"}]
[null,"2023-04-01",{"v":124.22,"d":"124.220"},116.6,{"$nulls":6},16,{"v":0.022,"d":"2.20%"},{"v":61.71209582295063,"d":"61.71"}]
[null,"2023-05-01",{"v":124.11,"d":"124.110"},116.5,{"$nulls":6},17,{"v":0.022,"d":"2.20%"},{"v":60.354429714845715,"d":"60.35"}]
[null,"2023-06-01",{"v":124.43,"d":"124.430"},116.8,{"$nulls":6},18,{"v":0.022,"d":"2.20%"},{"v":59.026632261119104,"d":"59.03"}]
[null,"2023-07-01",{"v":124.75,"d":"124.750"},117.1,{"$nulls":6},19,{"v":0.022,"d":"2.20%"},{"v":57.72804635137448,"d":"57.73"}]
[null,"2023-08-01",{"v":125.18,"d":"125.180"},117.5,{"$nulls":6},20,{"v":0.022,"d":"2.20%"},{"v":56.45802933164424,"d":"56.46"}]
[null,"2023-09-01",{"v":125.5,"d":"125.500"},117.8,{"$nulls":6},21,{"v":0.022,"d":"2.20%"},{"v":55.21595268634807,"d":"55.22"}]
[null,"2023-10-01",{"v":125.5,"d":"125.500"},117.8,{"$nulls":6},22,{"v":0.022,"d":"2.20%"},{"v":54.00120172724841,"d":"54.00"}]
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[null,"2023-12-01",{"v":125.08,"d":"125.080"},117.4,{"$nulls":6},24,{"v":0.022,"d":"2.20%"},{"v":51.65128543288546,"d":"51.65"}]
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{"sheet":"BilMoG-7","index":2,"n_rows":192,"n_cols":60,"rows_kept":192,"hidden":true,"merged":[[3,0,3,21],[65,56,65,57],[65,58,65,59],[79,55,79,56],[79,57,79,58]]}
[]
[]
[{"$f":"MAX(A9:A300)","v":"2024-02-29"}]
["https://www.bundesbank.de/dynamic/action/de/startseite/suche/747716/allgemeine-suche?query=Abzinsungszinss%C3%A4tze"]
[]
[{"$f":"MAX(A9:B372)","v":"2024-02-29"},"% p.a.",{"$nulls":9},"% p.a.",{"$nulls":3},{"$f":"COUNTIF(P9:P140,0)","v":0},{"$nulls":5},"% p.a.",{"$nulls":9},"% p.a.",{"$nulls":9},"% p.a."]
[null,"Abzinsungszinssatz gemäß §253 Abs. 2 HGB bei einer Restlaufzeit von .... Jahr(en)",{"$nulls":9},"Abzinsungszinssatz gemäß §253 Abs. 2 HGB bei einer Restlaufzeit von .... Jahren",{"$nulls":9},"Abzinsungszinssatz gemäß §253 Abs. 2 HGB bei einer Restlaufzeit von .... Jahren",{"$nulls":9},"Abzinsungszinssatz gemäß §253 Abs. 2 HGB bei einer Restlaufzeit von .... Jahren",{"$nulls":9},"Abzinsungszinssatz gemäß §253 Abs. 2 HGB bei einer Restlaufzeit von .... Jahren"]
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["2008-12-31",3.93,4.07,4.23,4.38,4.5,4.62,4.72,4.82,4.91,4.98,5.05,5.11,5.16,5.21,5.25,5.28,5.31,5.34,5.36,5.38,5.39,5.39,5.4,5.4,5.41,5.4,5.4,5.39,5.39,5.38,5.37,5.37,5.36,5.35,5.34,5.33,5.33,5.32,5.32,5.31,5.3,5.29,5.28,5.27,5.26,5.26,5.25,5.24,5.23,5.23,{"v":0.0275,"d":"2.75%"},{"$f":"+AZ9*100","v":2.75}]
["2009-01-31",3.94,4.08,4.24,4.4,4.51,4.62,4.73,4.83,4.91,4.99,5.06,5.12,5.17,5.22,5.26,5.29,5.32,5.35,5.37,5.39,5.4,5.4,5.41,5.41,5.42,5.41,5.4,5.4,5.39,5.39,5.38,5.37,5.36,5.35,5.35,5.34,5.33,5.32,5.32,5.31,5.3,5.29,5.28,5.27,5.27,5.26,5.25,5.24,5.24,5.23,{"v":0.0275,"d":"2.75%"},{"$f":"+AZ10*100","v":2.75}]
["2009-02-28",3.94,4.08,4.24,4.41,4.51,4.63,4.74,4.83,4.92,5,5.07,5.13,5.18,5.23,5.27,5.3,5.33,5.36,5.38,5.4,5.4,5.41,5.41,5.42,5.42,5.42,5.41,5.4,5.4,5.39,5.38,5.37,5.36,5.35,5.35,5.34,5.33,5.32,5.32,5.31,5.3,5.29,5.28,5.27,5.26,5.26,5.25,5.24,5.23,5.23,{"v":0.0275,"d":"2.75%"},2.75]
["2009-03-31",3.95,4.08,4.24,4.41,4.51,4.63,4.74,4.84,4.93,5.01,5.08,5.13,5.19,5.24,5.28,5.31,5.34,5.37,5.39,5.41,5.41,5.42,5.42,5.43,5.43,5.42,5.42,5.41,5.4,5.4,5.39,5.38,5.37,5.36,5.35,5.34,5.34,5.33,5.32,5.32,5.31,5.3,5.29,5.28,5.27,5.26,5.25,5.25,5.24,5.23,{"v":0.0275,"d":"2.75%"},2.75]
["2009-04-30",3.95,4.08,4.24,4.41,4.51,4.63,4.74,4.84,4.93,5.01,5.08,5.14,5.2,5.24,5.29,5.32,5.35,5.37,5.39,5.41,5.42,5.42,5.43,5.43,5.43,5.43,5.42,5.41,5.41,5.4,5.39,5.38,5.37,5.36,5.35,5.35,5.34,5.33,5.32,5.32,5.31,5.3,5.29,5.28,5.27,5.26,5.26,5.25,5.24,5.23,{"v":0.0275,"d":"2.75%"},2.75]
["2009-05-31",3.93,4.07,4.23,4.4,4.51,4.63,4.74,4.84,4.93,5.01,5.08,5.14,5.2,5.25,5.29,5.32,5.35,5.37,5.4,5.42,5.42,5.42,5.43,5.43,5.43,5.43,5.42,5.41,5.41,5.4,5.39,5.38,5.37,5.36,5.35,5.34,5.34,5.33,5.32,5.31,5.3,5.29,5.29,5.28,5.27,5.26,5.25,5.24,5.24,5.23,{"v":0.0275,"d":"2.75%"},2.75]
["2009-06-30",3.92,4.05,4.22,4.39,4.5,4.62,4.73,4.83,4.92,5,5.08,5.14,5.19,5.24,5.29,5.32,5.35,5.37,5.4,5.42,5.42,5.42,5.43,5.43,5.43,5.43,5.42,5.41,5.4,5.4,5.39,5.38,5.37,5.36,5.35,5.34,5.33,5.33,5.32,5.31,5.3,5.29,5.28,5.27,5.27,5.26,5.25,5.24,5.23,5.23,{"v":0.0275,"d":"2.75%"},2.75]
["2009-07-31",3.9,4.04,4.2,4.38,4.49,4.61,4.72,4.82,4.91,4.99,5.07,5.13,5.19,5.24,5.28,5.31,5.34,5.37,5.39,5.41,5.41,5.42,5.42,5.42,5.43,5.42,5.41,5.4,5.4,5.39,5.38,5.37,5.36,5.35,5.34,5.33,5.32,5.32,5.31,5.3,5.29,5.28,5.27,5.26,5.26,5.25,5.24,5.23,5.22,5.22,{"v":0.0275,"d":"2.75%"},2.75]
["2009-08-31",3.88,4.02,4.19,4.35,4.48,4.6,4.72,4.82,4.91,4.99,5.06,5.12,5.18,5.23,5.28,5.31,5.34,5.36,5.39,5.41,5.41,5.41,5.42,5.42,5.42,5.41,5.41,5.4,5.39,5.39,5.38,5.36,5.35,5.34,5.34,5.33,5.32,5.31,5.3,5.3,5.29,5.28,5.27,5.26,5.25,5.24,5.23,5.23,5.22,5.21,{"v":0.0275,"d":"2.75%"},2.75]
["2009-09-30",3.87,4.01,4.18,4.34,4.47,4.6,4.71,4.81,4.9,4.98,5.06,5.12,5.18,5.23,5.27,5.3,5.33,5.36,5.38,5.4,5.41,5.41,5.41,5.41,5.42,5.41,5.4,5.39,5.39,5.38,5.37,5.36,5.35,5.34,5.33,5.32,5.31,5.3,5.3,5.29,5.28,5.27,5.26,5.25,5.24,5.23,5.23,5.22,5.21,5.2,{"v":0.0275,"d":"2.75%"},2.75]
["2009-10-31",3.85,4,4.17,4.33,4.46,4.58,4.7,4.8,4.89,4.97,5.04,5.11,5.17,5.22,5.26,5.29,5.32,5.35,5.37,5.39,5.39,5.4,5.4,5.4,5.4,5.4,5.39,5.38,5.37,5.37,5.36,5.34,5.33,5.32,5.31,5.31,5.3,5.29,5.28,5.27,5.26,5.25,5.25,5.24,5.23,5.22,5.21,5.2,5.2,5.19,{"v":0.0275,"d":"2.75%"},2.75]
["2009-11-30",3.83,3.98,4.16,4.31,4.45,4.57,4.69,4.79,4.88,4.96,5.03,5.1,5.16,5.21,5.25,5.28,5.31,5.34,5.36,5.38,5.38,5.39,5.39,5.39,5.39,5.38,5.38,5.37,5.36,5.36,5.34,5.33,5.32,5.31,5.3,5.29,5.28,5.28,5.27,5.26,5.25,5.24,5.23,5.22,5.21,5.21,5.2,5.19,5.18,5.18,{"v":0.0275,"d":"2.75%"},2.75]
["2009-12-31",3.82,3.97,4.15,4.31,4.44,4.57,4.68,4.78,4.87,4.95,5.03,5.09,5.15,5.2,5.25,5.28,5.31,5.33,5.36,5.38,5.38,5.38,5.38,5.38,5.39,5.38,5.37,5.36,5.35,5.35,5.33,5.32,5.31,5.3,5.29,5.28,5.27,5.27,5.26,5.25,5.24,5.23,5.22,5.21,5.2,5.2,5.19,5.18,5.17,5.17,{"v":0.0275,"d":"2.75%"},2.75]
["2010-01-31",3.81,3.96,4.14,4.3,4.44,4.56,4.67,4.78,4.87,4.95,5.02,5.09,5.15,5.2,5.24,5.27,5.3,5.33,5.35,5.37,5.37,5.37,5.38,5.38,5.38,5.37,5.36,5.35,5.35,5.34,5.33,5.31,5.3,5.29,5.28,5.27,5.27,5.26,5.25,5.24,5.23,5.22,5.21,5.2,5.2,5.19,5.18,5.17,5.17,5.16,{"v":0.0275,"d":"2.75%"},2.75]
["2010-02-28",3.8,3.96,4.14,4.29,4.43,4.56,4.67,4.77,4.86,4.94,5.02,5.08,5.14,5.19,5.24,5.27,5.3,5.32,5.34,5.36,5.36,5.37,5.37,5.37,5.37,5.36,5.35,5.34,5.33,5.33,5.31,5.3,5.29,5.28,5.27,5.26,5.25,5.24,5.24,5.23,5.22,5.21,5.2,5.19,5.18,5.18,5.17,5.16,5.15,5.15,{"v":0.0275,"d":"2.75%"},2.75]
["2010-03-31",3.78,3.95,4.13,4.29,4.42,4.55,4.66,4.76,4.85,4.94,5.01,5.07,5.13,5.18,5.23,5.26,5.29,5.31,5.33,5.35,5.36,5.36,5.36,5.36,5.36,5.35,5.34,5.33,5.32,5.32,5.3,5.29,5.28,5.27,5.26,5.25,5.24,5.23,5.22,5.22,5.21,5.2,5.19,5.18,5.17,5.16,5.16,5.15,5.14,5.13,{"v":0.0275,"d":"2.75%"},2.75]
["2010-04-30",3.77,3.94,4.12,4.28,4.42,4.54,4.65,4.76,4.85,4.93,5,5.07,5.13,5.18,5.22,5.25,5.28,5.3,5.33,5.34,5.35,5.35,5.35,5.35,5.35,5.34,5.33,5.32,5.31,5.3,5.29,5.28,5.27,5.25,5.24,5.23,5.23,5.22,5.21,5.2,5.19,5.18,5.17,5.16,5.16,5.15,5.14,5.13,5.13,5.12,{"v":0.0275,"d":"2.75%"},2.75]
["2010-05-31",3.77,3.94,4.12,4.28,4.41,4.54,4.65,4.75,4.84,4.92,5,5.06,5.12,5.17,5.22,5.25,5.27,5.3,5.32,5.34,5.34,5.34,5.34,5.34,5.34,5.33,5.32,5.31,5.3,5.29,5.28,5.26,5.25,5.24,5.23,5.22,5.21,5.2,5.19,5.19,5.18,5.17,5.16,5.15,5.14,5.13,5.13,5.12,5.11,5.11,{"v":0.0275,"d":"2.75%"},2.75]
["2010-06-30",3.77,3.93,4.11,4.27,4.41,4.54,4.65,4.75,4.84,4.92,5,5.06,5.12,5.17,5.21,5.24,5.27,5.29,5.31,5.33,5.33,5.33,5.33,5.33,5.33,5.32,5.31,5.3,5.29,5.28,5.26,5.25,5.24,5.23,5.22,5.21,5.2,5.19,5.18,5.17,5.16,5.15,5.14,5.13,5.13,5.12,5.11,5.1,5.1,5.09,{"v":0.0275,"d":"2.75%"},2.75]
["2010-07-31",3.77,3.93,4.11,4.26,4.4,4.53,4.64,4.74,4.83,4.91,4.99,5.05,5.11,5.16,5.2,5.23,5.26,5.28,5.3,5.32,5.32,5.32,5.32,5.32,5.31,5.3,5.29,5.28,5.27,5.26,5.25,5.23,5.22,5.21,5.2,5.19,5.18,5.17,5.16,5.15,5.14,5.13,5.12,5.12,5.11,5.1,5.09,5.09,5.08,5.07,{"v":0.0275,"d":"2.75%"},2.75]
["2010-08-31",3.76,3.92,4.1,4.25,4.39,4.51,4.62,4.73,4.82,4.9,4.97,5.03,5.09,5.14,5.19,5.22,5.24,5.26,5.28,5.3,5.3,5.3,5.3,5.3,5.29,5.28,5.27,5.26,5.25,5.24,5.23,5.21,5.2,5.19,5.18,5.17,5.16,5.15,5.14,5.13,5.12,5.11,5.1,5.09,5.08,5.08,5.07,5.06,5.05,5.05,{"v":0.0275,"d":"2.75%"},2.75]
["2010-09-30",3.76,3.91,4.09,4.24,4.38,4.5,4.61,4.72,4.81,4.89,4.96,5.02,5.08,5.13,5.17,5.2,5.23,5.25,5.27,5.29,5.28,5.28,5.28,5.28,5.28,5.26,5.25,5.24,5.23,5.22,5.2,5.19,5.18,5.17,5.15,5.14,5.13,5.12,5.11,5.1,5.09,5.08,5.08,5.07,5.06,5.05,5.04,5.04,5.03,5.02,{"v":0.0275,"d":"2.75%"},2.75]
["2010-10-31",3.75,3.91,4.08,4.23,4.37,4.49,4.6,4.7,4.79,4.87,4.95,5.01,5.07,5.12,5.16,5.19,5.21,5.23,5.25,5.27,5.27,5.27,5.26,5.26,5.26,5.24,5.23,5.22,5.21,5.2,5.18,5.17,5.16,5.14,5.13,5.12,5.11,5.1,5.09,5.08,5.07,5.06,5.05,5.04,5.04,5.03,5.02,5.01,5.01,5,{"v":0.0275,"d":"2.75%"},2.75]
["2010-11-30",3.75,3.9,4.07,4.22,4.36,4.48,4.6,4.7,4.79,4.87,4.94,5,5.06,5.11,5.15,5.18,5.21,5.23,5.25,5.26,5.26,5.25,5.25,5.25,5.25,5.23,5.22,5.21,5.19,5.18,5.17,5.15,5.14,5.13,5.11,5.1,5.09,5.08,5.07,5.06,5.05,5.04,5.03,5.03,5.02,5.01,5,4.99,4.99,4.98,{"v":0.0275,"d":"2.75%"},2.75]
["2010-12-31",3.75,3.9,4.07,4.22,4.36,4.48,4.59,4.69,4.78,4.86,4.94,5,5.06,5.11,5.15,5.18,5.2,5.22,5.24,5.26,5.25,5.25,5.24,5.24,5.24,5.22,5.21,5.2,5.18,5.17,5.16,5.14,5.13,5.11,5.1,5.09,5.08,5.07,5.06,5.05,5.04,5.03,5.02,5.01,5,5,4.99,4.98,4.97,4.97,{"v":0.0275,"d":"2.75%"},2.75]
["2011-01-31",3.75,3.9,4.07,4.22,4.35,4.48,4.59,4.69,4.78,4.86,4.94,5,5.06,5.11,5.15,5.17,5.2,5.22,5.24,5.25,5.25,5.24,5.24,5.23,5.23,5.21,5.2,5.19,5.17,5.16,5.15,5.13,5.12,5.1,5.09,5.08,5.07,5.06,5.05,5.04,5.03,5.02,5.01,5,4.99,4.98,4.97,4.97,4.96,4.95,{"v":0.0275,"d":"2.75%"},2.75]
["2011-02-28",3.75,3.9,4.07,4.22,4.36,4.48,4.59,4.69,4.78,4.86,4.93,5,5.05,5.1,5.14,5.17,5.19,5.21,5.23,5.25,5.24,5.23,5.23,5.23,5.22,5.2,5.19,5.18,5.16,5.15,5.13,5.12,5.1,5.09,5.08,5.06,5.05,5.04,5.03,5.02,5.01,5,4.99,4.98,4.98,4.97,4.96,4.95,4.94,4.94,{"v":0.0275,"d":"2.75%"},2.75]
["2011-03-31",3.76,3.91,4.08,4.23,4.36,4.48,4.59,4.69,4.78,4.86,4.93,5,5.05,5.1,5.14,5.17,5.19,5.21,5.23,5.24,5.24,5.23,5.22,5.22,5.21,5.2,5.18,5.17,5.15,5.14,5.13,5.11,5.09,5.08,5.07,5.05,5.04,5.03,5.02,5.01,5,4.99,4.98,4.97,4.96,4.96,4.95,4.94,4.93,4.93,{"v":0.0275,"d":"2.75%"},2.75]
["2011-04-30",3.76,3.91,4.08,4.23,4.36,4.48,4.59,4.69,4.78,4.86,4.93,4.99,5.05,5.1,5.14,5.16,5.18,5.2,5.22,5.24,5.23,5.22,5.22,5.21,5.21,5.19,5.17,5.16,5.14,5.13,5.11,5.1,5.08,5.07,5.05,5.04,5.03,5.02,5.01,5,4.99,4.98,4.97,4.96,4.95,4.94,4.93,4.93,4.92,4.91,{"v":0.0275,"d":"2.75%"},2.75]
["2011-05-31",3.76,3.91,4.08,4.23,4.36,4.48,4.59,4.69,4.77,4.85,4.93,4.99,5.04,5.09,5.13,5.16,5.18,5.2,5.21,5.23,5.22,5.21,5.21,5.2,5.2,5.18,5.16,5.15,5.13,5.12,5.1,5.09,5.07,5.06,5.04,5.03,5.02,5,4.99,4.98,4.97,4.96,4.95,4.94,4.94,4.93,4.92,4.91,4.9,4.9,{"v":0.0275,"d":"2.75%"},2.75]
["2011-06-30",3.77,3.91,4.08,4.23,4.36,4.48,4.59,4.68,4.77,4.85,4.92,4.99,5.04,5.09,5.13,5.16,5.18,5.2,5.21,5.23,5.22,5.21,5.2,5.2,5.19,5.18,5.16,5.14,5.13,5.12,5.1,5.08,5.07,5.05,5.04,5.02,5.01,5,4.99,4.98,4.97,4.96,4.95,4.94,4.93,4.92,4.91,4.91,4.9,4.89,{"v":0.0275,"d":"2.75%"},2.75]
["2011-07-31",3.77,3.91,4.08,4.22,4.35,4.47,4.58,4.68,4.77,4.85,4.92,4.98,5.04,5.09,5.13,5.15,5.17,5.19,5.21,5.22,5.21,5.2,5.2,5.19,5.18,5.17,5.15,5.13,5.12,5.11,5.09,5.07,5.05,5.04,5.03,5.01,5,4.99,4.98,4.97,4.96,4.95,4.94,4.93,4.92,4.91,4.9,4.9,4.89,4.88,{"v":0.0275,"d":"2.75%"},2.75]
["2011-08-31",3.78,3.92,4.08,4.22,4.36,4.48,4.59,4.68,4.77,4.85,4.92,4.98,5.04,5.09,5.13,5.15,5.17,5.19,5.21,5.22,5.21,5.2,5.2,5.19,5.18,5.16,5.15,5.13,5.12,5.1,5.08,5.07,5.05,5.04,5.02,5.01,5,4.98,4.97,4.96,4.95,4.94,4.93,4.92,4.92,4.91,4.9,4.89,4.88,4.88,{"v":0.0275,"d":"2.75%"},2.75]
["2011-09-30",3.79,3.93,4.08,4.23,4.36,4.48,4.59,4.69,4.77,4.85,4.92,4.99,5.04,5.09,5.13,5.15,5.17,5.19,5.21,5.22,5.21,5.2,5.19,5.19,5.18,5.16,5.14,5.13,5.11,5.1,5.08,5.06,5.05,5.03,5.02,5,4.99,4.98,4.97,4.96,4.95,4.94,4.93,4.92,4.91,4.9,4.89,4.89,4.88,4.87,{"v":0.0275,"d":"2.75%"},2.75]
["2011-10-31",3.8,3.93,4.09,4.23,4.36,4.48,4.59,4.68,4.77,4.85,4.92,4.98,5.04,5.09,5.13,5.15,5.17,5.19,5.2,5.22,5.21,5.2,5.19,5.18,5.17,5.15,5.14,5.12,5.1,5.09,5.07,5.05,5.04,5.02,5.01,4.99,4.98,4.97,4.96,4.95,4.94,4.93,4.92,4.91,4.9,4.89,4.89,4.88,4.87,4.87,{"v":0.0275,"d":"2.75%"},2.75]
["2011-11-30",3.81,3.94,4.09,4.24,4.37,4.49,4.6,4.69,4.78,4.86,4.93,4.99,5.05,5.09,5.14,5.16,5.17,5.19,5.21,5.22,5.21,5.2,5.19,5.18,5.17,5.15,5.13,5.12,5.1,5.09,5.07,5.05,5.03,5.02,5.01,4.99,4.98,4.97,4.96,4.94,4.93,4.93,4.92,4.91,4.9,4.89,4.88,4.88,4.87,4.86,{"v":0.0275,"d":"2.75%"},2.75]
["2011-12-31",3.82,3.94,4.09,4.24,4.37,4.49,4.6,4.69,4.78,4.86,4.93,4.99,5.05,5.1,5.14,5.16,5.17,5.19,5.2,5.22,5.2,5.19,5.18,5.18,5.17,5.15,5.13,5.11,5.1,5.08,5.06,5.04,5.03,5.01,5,4.99,4.97,4.96,4.95,4.94,4.93,4.92,4.91,4.9,4.89,4.89,4.88,4.87,4.86,4.86,{"v":0.0275,"d":"2.75%"},2.75]
["2012-01-31",3.82,3.94,4.09,4.23,4.36,4.48,4.59,4.69,4.78,4.85,4.93,4.99,5.05,5.09,5.13,5.15,5.17,5.19,5.2,5.21,5.2,5.19,5.18,5.17,5.16,5.14,5.12,5.11,5.09,5.07,5.05,5.04,5.02,5.01,4.99,4.98,4.97,4.95,4.94,4.93,4.92,4.91,4.9,4.89,4.89,4.88,4.87,4.86,4.86,4.85,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-02-29",3.82,3.93,4.08,4.22,4.36,4.48,4.59,4.68,4.77,4.85,4.92,4.99,5.04,5.09,5.13,5.15,5.17,5.18,5.19,5.21,5.19,5.18,5.17,5.16,5.15,5.13,5.11,5.1,5.08,5.06,5.04,5.03,5.01,5,4.98,4.97,4.95,4.94,4.93,4.92,4.91,4.9,4.89,4.88,4.87,4.87,4.86,4.85,4.84,4.84,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-03-31",3.81,3.92,4.07,4.21,4.35,4.47,4.58,4.68,4.76,4.84,4.92,4.98,5.03,5.08,5.12,5.14,5.16,5.17,5.18,5.2,5.18,5.17,5.16,5.15,5.14,5.12,5.1,5.08,5.07,5.05,5.03,5.01,5,4.98,4.97,4.95,4.94,4.93,4.92,4.91,4.9,4.89,4.88,4.87,4.86,4.85,4.85,4.84,4.83,4.83,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-04-30",3.81,3.91,4.06,4.21,4.34,4.46,4.57,4.67,4.76,4.83,4.91,4.97,5.03,5.08,5.12,5.13,5.15,5.16,5.18,5.19,5.18,5.16,5.15,5.14,5.13,5.11,5.09,5.07,5.06,5.04,5.02,5,4.99,4.97,4.96,4.94,4.93,4.92,4.91,4.89,4.88,4.88,4.87,4.86,4.85,4.84,4.84,4.83,4.82,4.81,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-05-31",3.8,3.9,4.05,4.19,4.33,4.45,4.56,4.66,4.74,4.82,4.9,4.96,5.01,5.06,5.1,5.12,5.14,5.15,5.16,5.17,5.16,5.15,5.14,5.13,5.12,5.09,5.07,5.05,5.04,5.02,5,4.98,4.97,4.95,4.94,4.92,4.91,4.9,4.89,4.88,4.87,4.86,4.85,4.84,4.83,4.82,4.82,4.81,4.8,4.8,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-06-30",3.79,3.9,4.04,4.19,4.32,4.44,4.55,4.65,4.74,4.82,4.89,4.95,5.01,5.06,5.1,5.11,5.13,5.14,5.15,5.16,5.15,5.14,5.13,5.12,5.11,5.08,5.06,5.04,5.03,5.01,4.99,4.97,4.96,4.94,4.93,4.91,4.9,4.89,4.88,4.87,4.86,4.85,4.84,4.83,4.82,4.82,4.81,4.8,4.79,4.79,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-07-31",3.78,3.88,4.03,4.17,4.31,4.43,4.54,4.64,4.73,4.81,4.88,4.94,5,5.05,5.09,5.1,5.12,5.13,5.14,5.15,5.14,5.13,5.11,5.1,5.09,5.07,5.05,5.03,5.01,5,4.98,4.96,4.95,4.93,4.92,4.9,4.89,4.88,4.87,4.85,4.84,4.84,4.83,4.82,4.81,4.8,4.8,4.79,4.78,4.78,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-08-31",3.77,3.87,4.01,4.16,4.3,4.42,4.53,4.63,4.72,4.79,4.87,4.93,4.99,5.04,5.08,5.09,5.11,5.12,5.13,5.14,5.13,5.11,5.1,5.09,5.08,5.06,5.04,5.02,5,4.99,4.97,4.95,4.93,4.92,4.9,4.89,4.88,4.87,4.85,4.84,4.83,4.83,4.82,4.81,4.8,4.79,4.79,4.78,4.77,4.77,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-09-30",3.75,3.85,4,4.14,4.28,4.41,4.52,4.62,4.71,4.79,4.86,4.92,4.98,5.03,5.07,5.09,5.1,5.11,5.12,5.13,5.12,5.11,5.09,5.08,5.07,5.05,5.03,5.01,4.99,4.98,4.96,4.94,4.93,4.91,4.9,4.88,4.87,4.86,4.85,4.84,4.83,4.82,4.81,4.8,4.8,4.79,4.78,4.78,4.77,4.76,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-10-31",3.74,3.83,3.98,4.12,4.26,4.39,4.5,4.6,4.69,4.77,4.85,4.91,4.97,5.02,5.06,5.07,5.09,5.1,5.11,5.12,5.11,5.09,5.08,5.07,5.06,5.04,5.02,5,4.98,4.97,4.95,4.93,4.91,4.9,4.89,4.87,4.86,4.85,4.84,4.83,4.82,4.81,4.8,4.79,4.79,4.78,4.77,4.77,4.76,4.75,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-11-30",3.71,3.81,3.95,4.1,4.24,4.37,4.49,4.59,4.68,4.76,4.84,4.9,4.96,5,5.05,5.06,5.08,5.09,5.1,5.11,5.1,5.08,5.07,5.06,5.05,5.03,5.01,4.99,4.97,4.95,4.94,4.92,4.9,4.89,4.87,4.86,4.85,4.84,4.83,4.81,4.81,4.8,4.79,4.78,4.78,4.77,4.76,4.76,4.75,4.75,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2012-12-31",3.69,3.79,3.93,4.08,4.22,4.35,4.47,4.57,4.66,4.74,4.82,4.89,4.94,4.99,5.04,5.05,5.07,5.08,5.09,5.1,5.09,5.07,5.06,5.05,5.04,5.02,5,4.98,4.96,4.94,4.93,4.91,4.89,4.88,4.87,4.85,4.84,4.83,4.82,4.81,4.8,4.79,4.78,4.78,4.77,4.76,4.76,4.75,4.74,4.74,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2013-01-31",3.67,3.77,3.91,4.06,4.2,4.33,4.45,4.56,4.65,4.73,4.81,4.88,4.93,4.98,5.03,5.04,5.06,5.07,5.08,5.09,5.08,5.06,5.05,5.04,5.03,5.01,4.99,4.97,4.95,4.93,4.92,4.9,4.88,4.87,4.86,4.84,4.83,4.82,4.81,4.8,4.79,4.78,4.77,4.77,4.76,4.75,4.75,4.74,4.74,4.73,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2013-02-28",3.65,3.74,3.89,4.04,4.18,4.32,4.43,4.54,4.63,4.72,4.8,4.86,4.92,4.97,5.02,5.03,5.05,5.06,5.07,5.08,5.07,5.05,5.04,5.03,5.02,5,4.98,4.96,4.94,4.92,4.91,4.89,4.87,4.86,4.85,4.83,4.82,4.81,4.8,4.79,4.78,4.77,4.77,4.76,4.75,4.75,4.74,4.74,4.73,4.73,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2013-03-31",3.62,3.71,3.86,4.01,4.16,4.29,4.41,4.52,4.61,4.7,4.78,4.85,4.91,4.96,5,5.02,5.03,5.04,5.06,5.07,5.05,5.04,5.03,5.01,5,4.98,4.96,4.94,4.92,4.91,4.89,4.88,4.86,4.85,4.83,4.82,4.81,4.8,4.79,4.78,4.77,4.76,4.75,4.75,4.74,4.73,4.73,4.72,4.72,4.71,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2013-04-30",3.59,3.68,3.83,3.98,4.13,4.26,4.38,4.49,4.59,4.67,4.76,4.82,4.88,4.93,4.98,5,5.01,5.02,5.04,5.05,5.03,5.02,5.01,4.99,4.98,4.96,4.94,4.92,4.91,4.89,4.87,4.86,4.84,4.83,4.81,4.8,4.79,4.78,4.77,4.76,4.75,4.74,4.74,4.73,4.72,4.72,4.71,4.71,4.7,4.7,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2013-05-31",3.56,3.65,3.8,3.95,4.1,4.23,4.36,4.47,4.56,4.65,4.73,4.8,4.86,4.92,4.96,4.98,4.99,5.01,5.02,5.03,5.01,5,4.99,4.98,4.97,4.94,4.92,4.9,4.89,4.87,4.85,4.84,4.82,4.81,4.8,4.78,4.77,4.76,4.75,4.74,4.73,4.73,4.72,4.71,4.71,4.7,4.7,4.69,4.69,4.68,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2013-06-30",3.53,3.62,3.77,3.92,4.07,4.21,4.33,4.45,4.54,4.63,4.72,4.79,4.85,4.9,4.94,4.96,4.98,4.99,5,5.01,5,4.98,4.97,4.96,4.95,4.93,4.91,4.89,4.87,4.85,4.84,4.82,4.81,4.79,4.78,4.77,4.76,4.74,4.73,4.72,4.72,4.71,4.7,4.7,4.69,4.69,4.68,4.68,4.67,4.67,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2013-07-31",3.5,3.59,3.74,3.89,4.05,4.19,4.31,4.42,4.52,4.61,4.7,4.77,4.83,4.88,4.93,4.94,4.96,4.97,4.99,5,4.98,4.97,4.96,4.94,4.93,4.91,4.89,4.87,4.85,4.84,4.82,4.81,4.79,4.78,4.76,4.75,4.74,4.73,4.72,4.71,4.7,4.7,4.69,4.68,4.68,4.67,4.67,4.66,4.66,4.65,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2013-08-31",3.47,3.56,3.71,3.87,4.02,4.17,4.29,4.41,4.51,4.6,4.68,4.76,4.82,4.87,4.92,4.93,4.95,4.96,4.97,4.99,4.97,4.96,4.94,4.93,4.92,4.9,4.88,4.86,4.84,4.83,4.81,4.79,4.78,4.77,4.75,4.74,4.73,4.72,4.71,4.7,4.69,4.68,4.68,4.67,4.67,4.66,4.66,4.65,4.65,4.64,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2013-09-30",3.44,3.53,3.68,3.84,4,4.15,4.28,4.39,4.49,4.58,4.67,4.74,4.81,4.86,4.91,4.92,4.94,4.95,4.97,4.98,4.96,4.95,4.93,4.92,4.91,4.89,4.87,4.85,4.83,4.82,4.8,4.78,4.77,4.76,4.74,4.73,4.72,4.71,4.7,4.69,4.68,4.68,4.67,4.67,4.66,4.66,4.65,4.65,4.64,4.64,{"v":0.0175,"d":"1.75%"},1.7500000000000002,{"$nulls":3},"BilMoG-7",null,"BilMoG-10"]
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["2013-12-31",3.34,3.43,3.59,3.76,3.93,4.08,4.22,4.34,4.45,4.54,4.63,4.71,4.77,4.83,4.88,4.9,4.91,4.93,4.94,4.95,4.94,4.92,4.91,4.9,4.89,4.87,4.85,4.83,4.81,4.79,4.78,4.76,4.75,4.74,4.72,4.71,4.7,4.69,4.68,4.67,4.66,4.66,4.65,4.65,4.64,4.64,4.63,4.63,4.63,4.62,{"v":0.0175,"d":"1.75%"},1.7500000000000002,null,null,"2016-01-01",24437,17416,22082,14118]
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["2014-02-28",3.27,3.36,3.52,3.7,3.87,4.03,4.17,4.29,4.4,4.5,4.6,4.68,4.74,4.8,4.85,4.87,4.89,4.9,4.91,4.93,4.91,4.9,4.89,4.87,4.86,4.84,4.82,4.8,4.79,4.77,4.75,4.74,4.72,4.71,4.7,4.69,4.68,4.67,4.66,4.65,4.64,4.64,4.63,4.63,4.62,4.62,4.61,4.61,4.61,4.6,{"v":0.0175,"d":"1.75%"},1.7500000000000002,null,null,"2018-01-01",32379,31940,26044,20355]
["2014-03-31",3.23,3.33,3.49,3.67,3.84,4,4.14,4.27,4.38,4.48,4.58,4.66,4.72,4.78,4.83,4.85,4.87,4.88,4.9,4.91,4.9,4.88,4.87,4.86,4.85,4.83,4.81,4.79,4.77,4.75,4.74,4.72,4.71,4.7,4.68,4.67,4.66,4.65,4.64,4.63,4.63,4.62,4.62,4.61,4.61,4.6,4.6,4.6,4.59,4.59,{"v":0.0175,"d":"1.75%"},1.7500000000000002,null,null,"2019-01-01",36794,41832,29431,26362]
["2014-04-30",3.19,3.29,3.45,3.63,3.81,3.97,4.11,4.24,4.36,4.46,4.55,4.63,4.7,4.76,4.81,4.83,4.85,4.87,4.88,4.89,4.88,4.86,4.85,4.84,4.83,4.81,4.79,4.77,4.75,4.74,4.72,4.71,4.69,4.68,4.67,4.66,4.65,4.64,4.63,4.62,4.61,4.61,4.6,4.6,4.59,4.59,4.58,4.58,4.58,4.57,{"v":0.0175,"d":"1.75%"},1.7500000000000002,null,null,"2020-01-01",40505,50549,33563,34274]
["2014-05-31",3.15,3.24,3.41,3.59,3.77,3.93,4.08,4.21,4.33,4.43,4.53,4.61,4.68,4.74,4.79,4.81,4.83,4.84,4.86,4.87,4.86,4.84,4.83,4.82,4.81,4.79,4.77,4.75,4.73,4.72,4.7,4.69,4.67,4.66,4.65,4.64,4.63,4.62,4.61,4.6,4.59,4.59,4.58,4.58,4.57,4.57,4.57,4.56,4.56,4.56,{"v":0.0175,"d":"1.75%"},{"$f":"+AZ74*100","v":1.7500000000000002},null,null,"2021-01-01",44887,63138,37493,43534]
["2014-06-30",3.1,3.2,3.37,3.55,3.73,3.89,4.04,4.17,4.29,4.4,4.5,4.58,4.65,4.71,4.76,4.78,4.8,4.82,4.83,4.84,4.83,4.82,4.81,4.8,4.79,4.76,4.74,4.73,4.71,4.69,4.68,4.66,4.65,4.64,4.62,4.61,4.6,4.59,4.58,4.57,4.57,4.56,4.56,4.56,4.55,4.55,4.54,4.54,4.54,4.53,{"v":0.0175,"d":"1.75%"},1.7500000000000002,null,null,"2022-01-01",48262,78353,42159,59272]
["2014-07-31",3.06,3.15,3.32,3.51,3.69,3.85,4,4.14,4.26,4.36,4.46,4.55,4.62,4.68,4.73,4.75,4.77,4.79,4.8,4.82,4.8,4.79,4.78,4.77,4.76,4.74,4.72,4.7,4.68,4.67,4.65,4.64,4.62,4.61,4.6,4.59,4.58,4.57,4.56,4.55,4.54,4.54,4.54,4.53,4.53,4.52,4.52,4.52,4.51,4.51,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2014-08-31",3.01,3.11,3.28,3.46,3.64,3.81,3.96,4.1,4.22,4.32,4.42,4.51,4.58,4.64,4.7,4.72,4.74,4.75,4.77,4.78,4.77,4.76,4.75,4.74,4.73,4.7,4.69,4.67,4.65,4.63,4.62,4.61,4.59,4.58,4.57,4.56,4.55,4.54,4.53,4.52,4.51,4.51,4.51,4.5,4.5,4.49,4.49,4.49,4.49,4.48,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2014-09-30",2.96,3.06,3.23,3.41,3.59,3.77,3.92,4.05,4.17,4.28,4.39,4.47,4.54,4.61,4.66,4.68,4.7,4.72,4.73,4.75,4.73,4.72,4.71,4.7,4.69,4.67,4.65,4.63,4.62,4.6,4.59,4.57,4.56,4.55,4.54,4.53,4.52,4.51,4.5,4.49,4.48,4.48,4.48,4.47,4.47,4.47,4.46,4.46,4.46,4.45,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2014-10-31",2.91,3.01,3.18,3.37,3.55,3.72,3.87,4.01,4.13,4.24,4.35,4.43,4.51,4.57,4.62,4.65,4.67,4.68,4.7,4.71,4.7,4.69,4.68,4.67,4.66,4.64,4.62,4.6,4.59,4.57,4.56,4.54,4.53,4.52,4.51,4.49,4.48,4.48,4.47,4.46,4.45,4.45,4.45,4.44,4.44,4.44,4.43,4.43,4.43,4.42,{"v":0.0175,"d":"1.75%"},1.7500000000000002]
["2014-11-30",2.85,2.96,3.13,3.32,3.5,3.67,3.83,3.96,4.09,4.2,4.3,4.39,4.46,4.52,4.58,4.6,4.62,4.64,4.66,4.67,4.66,4.65,4.64,4.63,4.62,4.6,4.58,4.56,4.55,4.53,4.52,4.5,4.49,4.48,4.47,4.46,4.45,4.44,4.43,4.42,4.42,4.41,4.41,4.4,4.4,4.4,4.4,4.39,4.39,4.39,{"v":0.0175,"d":"1.75%"},1.7500000000000002,null,null,"BilMoG-7",null,"BilMoG-10"]
["2014-12-31",2.8,2.9,3.07,3.26,3.45,3.62,3.78,3.91,4.04,4.15,4.25,4.34,4.41,4.48,4.53,4.56,4.58,4.6,4.61,4.63,4.61,4.6,4.59,4.58,4.58,4.56,4.54,4.52,4.5,4.49,4.47,4.46,4.45,4.44,4.43,4.42,4.41,4.4,4.39,4.38,4.38,4.37,4.37,4.37,4.36,4.36,4.36,4.35,4.35,4.35,{"v":0.0175,"d":"1.75%"},1.7500000000000002,null,null,"Q-V","DRV","Q-V","DRV"]
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["2015-03-31",2.62,2.73,2.91,3.1,3.28,3.46,3.61,3.75,3.87,3.99,4.09,4.18,4.25,4.31,4.37,4.39,4.41,4.43,4.45,4.46,4.45,4.44,4.43,4.42,4.41,4.39,4.37,4.36,4.34,4.33,4.31,4.3,4.29,4.28,4.27,4.26,4.25,4.24,4.23,4.23,4.22,4.22,4.22,4.21,4.21,4.21,4.2,4.2,4.2,4.2,{"v":0.0125,"d":"1.25%"},1.25,null,4.46,{"$f":"BD$82+(BD$94-BD$82)/12*$BH84","v":{"v":21421.166666666668,"d":"21,421"}},{"v":13465.166666666666,"d":"13,465"},{"v":17484.5,"d":"17,485"},{"v":8928,"d":"8,928"},2]
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["2015-03-31",3.03,3.13,3.26,3.41,3.56,3.69,3.82,3.93,4.04,4.13,4.22,4.29,4.35,4.41,4.46,4.48,4.5,4.52,4.54,4.55,4.54,4.54,4.53,4.53,4.52,4.51,4.5,4.48,4.47,4.46,4.45,4.44,4.43,4.42,4.41,4.4,4.39,4.38,4.38,4.37,4.37,4.36,4.36,4.35,4.35,4.34,4.34,4.34,4.33,4.33,null,null,4.37]
["2015-04-30",3.02,3.11,3.24,3.39,3.53,3.67,3.8,3.91,4.01,4.1,4.19,4.26,4.33,4.38,4.43,4.45,4.47,4.49,4.51,4.53,4.52,4.51,4.51,4.5,4.5,4.48,4.47,4.46,4.44,4.43,4.42,4.41,4.4,4.39,4.38,4.37,4.37,4.36,4.35,4.34,4.34,4.33,4.33,4.32,4.32,4.32,4.31,4.31,4.3,4.3,null,null,4.31]
["2015-05-31",3,3.09,3.23,3.37,3.51,3.65,3.78,3.89,3.99,4.08,4.17,4.24,4.31,4.36,4.41,4.43,4.45,4.47,4.49,4.5,4.5,4.49,4.48,4.48,4.47,4.46,4.45,4.43,4.42,4.41,4.4,4.39,4.38,4.37,4.36,4.35,4.34,4.34,4.33,4.32,4.32,4.31,4.31,4.3,4.3,4.29,4.29,4.29,4.28,4.28,null,null,4.26]
["2015-06-30",2.99,3.08,3.21,3.36,3.5,3.64,3.76,3.87,3.98,4.07,4.16,4.23,4.29,4.35,4.39,4.42,4.44,4.46,4.47,4.49,4.48,4.48,4.47,4.46,4.46,4.44,4.43,4.42,4.41,4.39,4.38,4.37,4.36,4.35,4.34,4.34,4.33,4.32,4.31,4.31,4.3,4.3,4.29,4.29,4.28,4.28,4.27,4.27,4.27,4.26,null,null,4.21]
["2015-07-31",2.97,3.06,3.19,3.34,3.48,3.62,3.74,3.86,3.96,4.05,4.14,4.21,4.28,4.33,4.38,4.4,4.42,4.44,4.46,4.47,4.46,4.46,4.45,4.45,4.44,4.43,4.41,4.4,4.39,4.38,4.37,4.35,4.34,4.33,4.33,4.32,4.31,4.3,4.29,4.29,4.28,4.28,4.27,4.27,4.26,4.26,4.25,4.25,4.25,4.24,null,null,4.17]
["2015-08-31",2.95,3.05,3.18,3.33,3.47,3.61,3.73,3.84,3.94,4.04,4.13,4.2,4.26,4.32,4.36,4.39,4.41,4.43,4.44,4.46,4.45,4.44,4.44,4.43,4.43,4.41,4.4,4.39,4.37,4.36,4.35,4.34,4.33,4.32,4.31,4.3,4.29,4.29,4.28,4.27,4.27,4.26,4.26,4.25,4.25,4.24,4.24,4.24,4.23,4.23,null,null,4.12]
["2015-09-30",2.94,3.03,3.16,3.31,3.45,3.59,3.71,3.83,3.93,4.02,4.11,4.19,4.25,4.3,4.35,4.37,4.39,4.41,4.43,4.44,4.44,4.43,4.42,4.42,4.41,4.4,4.38,4.37,4.36,4.35,4.34,4.33,4.32,4.31,4.3,4.29,4.28,4.27,4.27,4.26,4.25,4.25,4.24,4.24,4.23,4.23,4.23,4.22,4.22,4.21,null,null,4.07]
["2015-10-31",2.92,3.01,3.14,3.29,3.43,3.57,3.7,3.81,3.91,4.01,4.1,4.17,4.23,4.29,4.33,4.36,4.38,4.4,4.41,4.43,4.42,4.41,4.41,4.4,4.4,4.38,4.37,4.36,4.34,4.33,4.32,4.31,4.3,4.29,4.28,4.27,4.26,4.26,4.25,4.24,4.24,4.23,4.23,4.22,4.22,4.21,4.21,4.21,4.2,4.2,null,null,4]
["2015-11-30",2.9,2.99,3.12,3.27,3.41,3.55,3.68,3.79,3.89,3.99,4.08,4.15,4.22,4.27,4.32,4.34,4.36,4.38,4.4,4.41,4.41,4.4,4.39,4.39,4.38,4.37,4.35,4.34,4.33,4.32,4.3,4.29,4.28,4.27,4.27,4.26,4.25,4.24,4.23,4.23,4.22,4.22,4.21,4.21,4.2,4.2,4.19,4.19,4.19,4.18,null,null,3.94]
["2015-12-31",2.89,2.97,3.1,3.25,3.39,3.53,3.66,3.78,3.88,3.97,4.06,4.14,4.2,4.26,4.31,4.33,4.35,4.37,4.39,4.4,4.39,4.39,4.38,4.37,4.37,4.35,4.34,4.33,4.32,4.3,4.29,4.28,4.27,4.26,4.25,4.24,4.24,4.23,4.22,4.21,4.21,4.2,4.2,4.19,4.19,4.18,4.18,4.18,4.17,4.17,null,null,3.89]
["2016-01-31",2.87,2.95,3.08,3.23,3.37,3.51,3.64,3.75,3.86,3.96,4.04,4.12,4.18,4.24,4.29,4.31,4.33,4.35,4.37,4.38,4.38,4.37,4.36,4.36,4.35,4.34,4.32,4.31,4.3,4.29,4.28,4.26,4.25,4.24,4.24,4.23,4.22,4.21,4.2,4.2,4.19,4.19,4.18,4.18,4.17,4.17,4.16,4.16,4.16,4.15,null,null,3.83]
["2016-02-29",2.84,2.93,3.06,3.2,3.35,3.49,3.62,3.73,3.84,3.93,4.02,4.1,4.16,4.22,4.27,4.29,4.31,4.33,4.35,4.36,4.36,4.35,4.34,4.34,4.33,4.32,4.3,4.29,4.28,4.27,4.26,4.24,4.23,4.23,4.22,4.21,4.2,4.19,4.18,4.18,4.17,4.17,4.16,4.16,4.15,4.15,4.14,4.14,4.14,4.13,null,null,3.76]
["2016-03-31",2.82,2.9,3.03,3.18,3.32,3.46,3.59,3.71,3.81,3.91,4,4.08,4.14,4.2,4.24,4.27,4.29,4.31,4.33,4.34,4.33,4.33,4.32,4.32,4.31,4.3,4.28,4.27,4.26,4.24,4.23,4.22,4.21,4.2,4.19,4.18,4.18,4.17,4.16,4.15,4.15,4.14,4.14,4.13,4.13,4.12,4.12,4.12,4.11,4.11,null,null,3.7]
["2016-04-30",2.79,2.87,3,3.15,3.29,3.44,3.56,3.68,3.79,3.88,3.97,4.05,4.12,4.17,4.22,4.24,4.27,4.29,4.3,4.32,4.31,4.3,4.3,4.29,4.29,4.27,4.26,4.24,4.23,4.22,4.21,4.2,4.19,4.18,4.17,4.16,4.15,4.15,4.14,4.13,4.13,4.12,4.12,4.11,4.11,4.1,4.1,4.09,4.09,4.09,null,null,3.64]
["2016-05-31",2.77,2.84,2.97,3.12,3.26,3.41,3.53,3.65,3.76,3.86,3.95,4.02,4.09,4.15,4.2,4.22,4.24,4.26,4.28,4.29,4.28,4.28,4.27,4.27,4.26,4.25,4.23,4.22,4.21,4.2,4.18,4.17,4.16,4.15,4.14,4.14,4.13,4.12,4.11,4.11,4.1,4.09,4.09,4.08,4.08,4.08,4.07,4.07,4.06,4.06,null,null,3.58]
["2016-06-30",2.74,2.81,2.94,3.09,3.23,3.37,3.5,3.62,3.73,3.83,3.92,3.99,4.06,4.12,4.17,4.19,4.21,4.23,4.25,4.26,4.26,4.25,4.24,4.24,4.23,4.22,4.2,4.19,4.18,4.17,4.16,4.14,4.13,4.12,4.12,4.11,4.1,4.09,4.08,4.08,4.07,4.07,4.06,4.06,4.05,4.05,4.04,4.04,4.04,4.03,null,null,3.52]
["2016-07-31",2.71,2.78,2.91,3.06,3.2,3.34,3.47,3.59,3.7,3.8,3.89,3.96,4.03,4.09,4.14,4.16,4.18,4.2,4.22,4.23,4.23,4.22,4.21,4.21,4.2,4.19,4.17,4.16,4.15,4.14,4.12,4.11,4.1,4.09,4.08,4.08,4.07,4.06,4.05,4.05,4.04,4.04,4.03,4.03,4.02,4.02,4.01,4.01,4,4,null,null,3.47]
["2016-08-31",2.68,2.75,2.88,3.02,3.17,3.31,3.44,3.56,3.67,3.77,3.86,3.93,4,4.06,4.11,4.13,4.15,4.17,4.19,4.2,4.2,4.19,4.18,4.18,4.17,4.16,4.14,4.13,4.12,4.11,4.1,4.09,4.08,4.07,4.06,4.05,4.04,4.03,4.02,4.02,4.01,4.01,4,4,3.99,3.99,3.98,3.98,3.98,3.97,null,null,3.42]
["2016-09-30",2.65,2.72,2.85,2.99,3.14,3.28,3.41,3.53,3.64,3.74,3.83,3.91,3.97,4.03,4.08,4.1,4.13,4.14,4.16,4.18,4.17,4.16,4.16,4.15,4.15,4.13,4.12,4.11,4.09,4.08,4.07,4.06,4.05,4.04,4.03,4.02,4.01,4.01,4,3.99,3.99,3.98,3.98,3.97,3.97,3.96,3.96,3.95,3.95,3.95,null,null,3.37]
["2016-10-31",2.61,2.69,2.82,2.96,3.11,3.25,3.38,3.5,3.61,3.71,3.8,3.88,3.95,4.01,4.06,4.08,4.1,4.12,4.14,4.15,4.15,4.14,4.13,4.13,4.12,4.11,4.09,4.08,4.07,4.06,4.05,4.04,4.03,4.02,4.01,4,3.99,3.98,3.98,3.97,3.96,3.96,3.95,3.95,3.94,3.94,3.93,3.93,3.93,3.92,null,null,3.32]
["2016-11-30",2.58,2.66,2.79,2.93,3.08,3.22,3.35,3.48,3.59,3.69,3.78,3.86,3.93,3.98,4.03,4.06,4.08,4.1,4.12,4.13,4.13,4.12,4.11,4.11,4.1,4.09,4.07,4.06,4.05,4.04,4.03,4.02,4.01,4,3.99,3.98,3.97,3.96,3.96,3.95,3.94,3.94,3.93,3.93,3.92,3.92,3.92,3.91,3.91,3.9,null,null,3.28]
["2016-12-31",2.55,2.62,2.75,2.9,3.05,3.19,3.33,3.45,3.56,3.66,3.75,3.83,3.9,3.96,4.01,4.04,4.06,4.08,4.09,4.11,4.1,4.1,4.09,4.09,4.08,4.07,4.05,4.04,4.03,4.02,4,3.99,3.98,3.97,3.97,3.96,3.95,3.94,3.93,3.93,3.92,3.92,3.91,3.91,3.9,3.9,3.89,3.89,3.89,3.88,null,null,3.24]
["2017-01-31",2.52,2.59,2.72,2.87,3.02,3.16,3.3,3.42,3.53,3.63,3.73,3.81,3.88,3.94,3.99,4.01,4.03,4.05,4.07,4.09,4.08,4.07,4.07,4.06,4.06,4.04,4.03,4.02,4.01,4,3.98,3.97,3.96,3.95,3.94,3.94,3.93,3.92,3.91,3.91,3.9,3.9,3.89,3.89,3.88,3.88,3.87,3.87,3.87,3.86,null,null,3.2]
["2017-02-28",2.48,2.56,2.69,2.84,2.99,3.13,3.27,3.39,3.5,3.61,3.7,3.78,3.85,3.91,3.96,3.99,4.01,4.03,4.05,4.06,4.06,4.05,4.05,4.04,4.04,4.02,4.01,4,3.98,3.97,3.96,3.95,3.94,3.93,3.92,3.91,3.91,3.9,3.89,3.89,3.88,3.87,3.87,3.86,3.86,3.86,3.85,3.85,3.84,3.84,null,null,3.16]
["2017-03-31",2.45,2.52,2.65,2.81,2.96,3.1,3.24,3.36,3.48,3.58,3.68,3.76,3.83,3.89,3.94,3.96,3.99,4.01,4.02,4.04,4.03,4.03,4.02,4.02,4.01,4,3.98,3.97,3.96,3.95,3.94,3.93,3.92,3.91,3.9,3.89,3.88,3.88,3.87,3.86,3.86,3.85,3.85,3.84,3.84,3.83,3.83,3.83,3.82,3.82,null,null,3.12]
["2017-04-30",2.41,2.49,2.62,2.77,2.92,3.07,3.21,3.33,3.45,3.55,3.65,3.73,3.8,3.86,3.91,3.94,3.96,3.98,4,4.02,4.01,4,4,3.99,3.99,3.97,3.96,3.95,3.94,3.93,3.91,3.9,3.89,3.89,3.88,3.87,3.86,3.85,3.85,3.84,3.83,3.83,3.82,3.82,3.82,3.81,3.81,3.8,3.8,3.8,null,null,3.08]
["2017-05-31",2.38,2.45,2.58,2.74,2.89,3.04,3.18,3.3,3.42,3.52,3.62,3.7,3.77,3.83,3.88,3.91,3.93,3.95,3.97,3.99,3.98,3.98,3.97,3.97,3.96,3.95,3.94,3.92,3.91,3.9,3.89,3.88,3.87,3.86,3.85,3.84,3.84,3.83,3.82,3.82,3.81,3.81,3.8,3.8,3.79,3.79,3.78,3.78,3.78,3.77,null,null,3.04]
["2017-06-30",2.34,2.41,2.55,2.7,2.85,3,3.14,3.27,3.39,3.49,3.59,3.67,3.74,3.8,3.86,3.88,3.91,3.93,3.95,3.96,3.96,3.95,3.95,3.94,3.94,3.92,3.91,3.9,3.89,3.88,3.87,3.86,3.85,3.84,3.83,3.82,3.81,3.81,3.8,3.79,3.79,3.78,3.78,3.77,3.77,3.76,3.76,3.76,3.75,3.75,null,null,3]
["2017-07-31",2.3,2.38,2.51,2.67,2.82,2.97,3.11,3.24,3.36,3.46,3.56,3.64,3.72,3.78,3.83,3.86,3.88,3.9,3.92,3.94,3.93,3.93,3.92,3.92,3.91,3.9,3.89,3.87,3.86,3.85,3.84,3.83,3.82,3.81,3.8,3.8,3.79,3.78,3.77,3.77,3.76,3.76,3.75,3.75,3.74,3.74,3.74,3.73,3.73,3.72,null,null,2.97]
["2017-08-31",2.26,2.34,2.47,2.63,2.78,2.94,3.08,3.21,3.32,3.43,3.53,3.61,3.69,3.75,3.8,3.83,3.85,3.87,3.89,3.91,3.9,3.9,3.89,3.89,3.89,3.87,3.86,3.85,3.84,3.82,3.81,3.8,3.79,3.79,3.78,3.77,3.76,3.76,3.75,3.74,3.74,3.73,3.73,3.72,3.72,3.71,3.71,3.71,3.7,3.7,null,null,2.94]
["2017-09-30",2.22,2.3,2.43,2.59,2.75,2.9,3.04,3.17,3.29,3.4,3.5,3.58,3.66,3.72,3.77,3.8,3.82,3.84,3.86,3.88,3.88,3.87,3.87,3.86,3.86,3.84,3.83,3.82,3.81,3.8,3.79,3.78,3.77,3.76,3.75,3.74,3.74,3.73,3.72,3.72,3.71,3.71,3.7,3.7,3.69,3.69,3.68,3.68,3.68,3.67,null,null,2.91]
["2017-10-31",2.18,2.26,2.4,2.55,2.71,2.87,3.01,3.14,3.26,3.37,3.47,3.55,3.62,3.69,3.74,3.77,3.79,3.82,3.84,3.85,3.85,3.84,3.84,3.83,3.83,3.82,3.8,3.79,3.78,3.77,3.76,3.75,3.74,3.73,3.72,3.72,3.71,3.7,3.7,3.69,3.68,3.68,3.67,3.67,3.67,3.66,3.66,3.65,3.65,3.65,null,null,2.88]
["2017-11-30",2.13,2.22,2.36,2.52,2.67,2.83,2.97,3.1,3.22,3.33,3.43,3.52,3.59,3.65,3.71,3.74,3.76,3.78,3.8,3.82,3.82,3.81,3.81,3.8,3.8,3.79,3.77,3.76,3.75,3.74,3.73,3.72,3.71,3.7,3.69,3.69,3.68,3.67,3.67,3.66,3.65,3.65,3.64,3.64,3.64,3.63,3.63,3.62,3.62,3.62,null,null,2.84]
["2017-12-31",2.09,2.17,2.32,2.48,2.63,2.79,2.93,3.07,3.19,3.3,3.4,3.48,3.56,3.62,3.68,3.7,3.73,3.75,3.77,3.79,3.78,3.78,3.77,3.77,3.77,3.75,3.74,3.73,3.72,3.71,3.7,3.69,3.68,3.67,3.66,3.66,3.65,3.64,3.64,3.63,3.62,3.62,3.62,3.61,3.61,3.6,3.6,3.6,3.59,3.59,null,null,2.8]
["2018-01-31",2.04,2.13,2.28,2.44,2.6,2.75,2.9,3.03,3.15,3.26,3.37,3.45,3.52,3.59,3.64,3.67,3.69,3.72,3.74,3.75,3.75,3.74,3.74,3.74,3.73,3.72,3.71,3.7,3.68,3.67,3.66,3.66,3.65,3.64,3.63,3.62,3.62,3.61,3.6,3.6,3.59,3.59,3.58,3.58,3.57,3.57,3.57,3.56,3.56,3.56,null,null,2.76]
["2018-02-28",2,2.09,2.24,2.4,2.56,2.72,2.86,3,3.12,3.23,3.33,3.41,3.49,3.55,3.61,3.63,3.66,3.68,3.7,3.72,3.72,3.71,3.71,3.7,3.7,3.69,3.67,3.66,3.65,3.64,3.63,3.62,3.61,3.6,3.6,3.59,3.58,3.58,3.57,3.56,3.56,3.55,3.55,3.55,3.54,3.54,3.53,3.53,3.53,3.52,null,null,2.72]
["2018-03-31",1.95,2.05,2.19,2.36,2.52,2.68,2.82,2.96,3.08,3.19,3.29,3.38,3.45,3.51,3.57,3.6,3.62,3.65,3.67,3.68,3.68,3.67,3.67,3.67,3.66,3.65,3.64,3.63,3.61,3.6,3.59,3.59,3.58,3.57,3.56,3.55,3.55,3.54,3.53,3.53,3.52,3.52,3.51,3.51,3.51,3.5,3.5,3.5,3.49,3.49,null,null,2.68]
["2018-04-30",1.9,2,2.15,2.32,2.48,2.64,2.78,2.92,3.04,3.15,3.25,3.34,3.41,3.48,3.53,3.56,3.59,3.61,3.63,3.65,3.64,3.64,3.63,3.63,3.63,3.61,3.6,3.59,3.58,3.57,3.56,3.55,3.54,3.53,3.53,3.52,3.51,3.51,3.5,3.49,3.49,3.49,3.48,3.48,3.47,3.47,3.47,3.46,3.46,3.46,null,null,2.64]
["2018-05-31",1.85,1.95,2.1,2.27,2.44,2.6,2.74,2.88,3,3.11,3.22,3.3,3.38,3.44,3.5,3.52,3.55,3.57,3.59,3.61,3.61,3.6,3.6,3.6,3.59,3.58,3.57,3.56,3.55,3.54,3.53,3.52,3.51,3.5,3.49,3.49,3.48,3.47,3.47,3.46,3.46,3.45,3.45,3.44,3.44,3.44,3.43,3.43,3.43,3.42,null,null,2.6]
["2018-06-30",1.8,1.9,2.05,2.22,2.39,2.55,2.7,2.84,2.96,3.07,3.18,3.26,3.34,3.4,3.46,3.49,3.51,3.54,3.56,3.58,3.57,3.57,3.56,3.56,3.56,3.54,3.53,3.52,3.51,3.5,3.49,3.48,3.48,3.47,3.46,3.45,3.45,3.44,3.43,3.43,3.42,3.42,3.42,3.41,3.41,3.4,3.4,3.4,3.39,3.39,null,null,2.56]
["2018-07-31",1.75,1.85,2,2.18,2.35,2.51,2.66,2.8,2.92,3.04,3.14,3.23,3.3,3.37,3.42,3.45,3.48,3.5,3.52,3.54,3.54,3.53,3.53,3.53,3.52,3.51,3.5,3.49,3.48,3.47,3.46,3.45,3.44,3.44,3.43,3.42,3.41,3.41,3.4,3.4,3.39,3.39,3.38,3.38,3.38,3.37,3.37,3.37,3.36,3.36,null,null,2.52]
["2018-08-31",1.69,1.8,1.96,2.13,2.3,2.47,2.62,2.76,2.88,3,3.1,3.19,3.26,3.33,3.39,3.42,3.44,3.47,3.49,3.51,3.5,3.5,3.5,3.49,3.49,3.48,3.47,3.46,3.45,3.44,3.43,3.42,3.41,3.4,3.4,3.39,3.38,3.38,3.37,3.37,3.36,3.36,3.35,3.35,3.35,3.34,3.34,3.34,3.33,3.33,null,null,2.48]
["2018-09-30",1.63,1.75,1.9,2.08,2.25,2.42,2.57,2.71,2.83,2.95,3.06,3.14,3.22,3.28,3.34,3.37,3.4,3.42,3.44,3.46,3.46,3.46,3.45,3.45,3.45,3.44,3.43,3.42,3.41,3.4,3.39,3.38,3.37,3.36,3.36,3.35,3.34,3.34,3.33,3.33,3.32,3.32,3.32,3.31,3.31,3.31,3.3,3.3,3.3,3.29,null,null,2.43]
["2018-10-31",1.58,1.7,1.85,2.03,2.2,2.37,2.52,2.66,2.78,2.9,3.01,3.09,3.17,3.24,3.29,3.32,3.35,3.38,3.4,3.42,3.42,3.41,3.41,3.41,3.41,3.39,3.38,3.37,3.36,3.36,3.35,3.34,3.33,3.32,3.32,3.31,3.3,3.3,3.29,3.29,3.28,3.28,3.28,3.27,3.27,3.27,3.26,3.26,3.26,3.25,null,null,2.4]
["2018-11-30",1.53,1.65,1.81,1.98,2.15,2.32,2.47,2.61,2.74,2.86,2.96,3.05,3.13,3.19,3.25,3.28,3.31,3.33,3.36,3.38,3.38,3.37,3.37,3.37,3.37,3.36,3.35,3.34,3.33,3.32,3.31,3.3,3.3,3.29,3.28,3.28,3.27,3.26,3.26,3.25,3.25,3.25,3.24,3.24,3.24,3.23,3.23,3.23,3.22,3.22,null,null,2.36]
["2018-12-31",1.49,1.61,1.76,1.94,2.11,2.28,2.43,2.57,2.7,2.81,2.92,3.01,3.08,3.15,3.21,3.24,3.27,3.29,3.32,3.34,3.34,3.33,3.33,3.33,3.33,3.32,3.31,3.3,3.29,3.28,3.28,3.27,3.26,3.25,3.25,3.24,3.24,3.23,3.23,3.22,3.22,3.21,3.21,3.21,3.2,3.2,3.2,3.2,3.19,3.19,null,null,2.32]
["2019-01-31",1.45,1.57,1.72,1.9,2.07,2.23,2.39,2.53,2.65,2.77,2.87,2.96,3.04,3.11,3.16,3.2,3.23,3.25,3.27,3.3,3.29,3.29,3.29,3.29,3.29,3.28,3.27,3.26,3.25,3.25,3.24,3.23,3.22,3.22,3.21,3.21,3.2,3.2,3.19,3.19,3.18,3.18,3.18,3.17,3.17,3.17,3.16,3.16,3.16,3.16,null,null,2.29]
["2019-02-28",1.41,1.53,1.68,1.85,2.02,2.19,2.34,2.48,2.61,2.72,2.83,2.92,2.99,3.06,3.12,3.15,3.18,3.21,3.23,3.25,3.25,3.25,3.25,3.25,3.25,3.24,3.23,3.22,3.22,3.21,3.2,3.19,3.19,3.18,3.18,3.17,3.17,3.16,3.16,3.15,3.15,3.15,3.14,3.14,3.14,3.13,3.13,3.13,3.13,3.12,null,null,2.26]
["2019-03-31",1.37,1.49,1.64,1.81,1.98,2.14,2.3,2.43,2.56,2.68,2.78,2.87,2.95,3.01,3.07,3.1,3.13,3.16,3.18,3.2,3.2,3.21,3.21,3.21,3.21,3.2,3.19,3.18,3.17,3.17,3.16,3.15,3.15,3.14,3.13,3.13,3.12,3.12,3.11,3.11,3.11,3.1,3.1,3.1,3.09,3.09,3.09,3.09,3.08,3.08,null,null,2.23]
["2019-04-30",1.34,1.45,1.6,1.77,1.94,2.1,2.25,2.39,2.52,2.63,2.74,2.82,2.9,2.97,3.03,3.06,3.09,3.12,3.14,3.16,3.16,3.16,3.16,3.16,3.16,3.15,3.15,3.14,3.13,3.12,3.12,3.11,3.11,3.1,3.09,3.09,3.08,3.08,3.08,3.07,3.07,3.07,3.06,3.06,3.06,3.05,3.05,3.05,3.05,3.04,null,null,2.2]
["2019-05-31",1.31,1.42,1.57,1.73,1.9,2.06,2.21,2.35,2.47,2.59,2.69,2.78,2.86,2.93,2.98,3.02,3.05,3.07,3.1,3.12,3.12,3.12,3.12,3.12,3.12,3.11,3.11,3.1,3.09,3.09,3.08,3.07,3.07,3.06,3.06,3.05,3.05,3.04,3.04,3.04,3.03,3.03,3.03,3.02,3.02,3.02,3.02,3.01,3.01,3.01,null,null,2.18]
["2019-06-30",1.29,1.39,1.53,1.7,1.86,2.02,2.17,2.31,2.43,2.55,2.65,2.74,2.82,2.88,2.94,2.98,3.01,3.03,3.06,3.08,3.08,3.08,3.08,3.08,3.08,3.08,3.07,3.06,3.05,3.05,3.04,3.04,3.03,3.02,3.02,3.02,3.01,3.01,3,3,3,2.99,2.99,2.99,2.98,2.98,2.98,2.98,2.98,2.97,null,null,2.15]
["2019-07-31",1.27,1.37,1.5,1.67,1.83,1.99,2.14,2.27,2.4,2.51,2.62,2.7,2.78,2.85,2.9,2.94,2.97,2.99,3.02,3.04,3.04,3.04,3.04,3.04,3.05,3.04,3.03,3.02,3.02,3.01,3,3,2.99,2.99,2.98,2.98,2.98,2.97,2.97,2.96,2.96,2.96,2.96,2.95,2.95,2.95,2.95,2.94,2.94,2.94,null,null,2.12]
["2019-08-31",1.24,1.34,1.47,1.63,1.79,1.95,2.1,2.23,2.36,2.47,2.58,2.66,2.74,2.8,2.86,2.9,2.93,2.95,2.98,3,3,3,3,3,3.01,3,2.99,2.98,2.98,2.97,2.97,2.96,2.96,2.95,2.95,2.94,2.94,2.93,2.93,2.93,2.93,2.92,2.92,2.92,2.92,2.91,2.91,2.91,2.91,2.9,null,null,2.08]
["2019-09-30",1.22,1.32,1.45,1.6,1.76,1.92,2.06,2.2,2.32,2.44,2.54,2.62,2.7,2.77,2.82,2.86,2.89,2.91,2.94,2.96,2.96,2.96,2.96,2.97,2.97,2.96,2.95,2.95,2.94,2.93,2.93,2.92,2.92,2.91,2.91,2.91,2.9,2.9,2.9,2.89,2.89,2.89,2.88,2.88,2.88,2.88,2.88,2.87,2.87,2.87,null,null,2.05]
["2019-10-31",1.21,1.29,1.42,1.57,1.73,1.89,2.03,2.16,2.29,2.4,2.5,2.59,2.66,2.73,2.79,2.82,2.85,2.88,2.9,2.92,2.92,2.93,2.93,2.93,2.93,2.92,2.92,2.91,2.9,2.9,2.89,2.89,2.88,2.88,2.88,2.87,2.87,2.87,2.86,2.86,2.86,2.85,2.85,2.85,2.85,2.84,2.84,2.84,2.84,2.84,null,null,2.02]
["2019-11-30",1.19,1.27,1.39,1.55,1.7,1.86,2,2.13,2.25,2.37,2.47,2.55,2.63,2.69,2.75,2.78,2.81,2.84,2.86,2.89,2.89,2.89,2.89,2.89,2.9,2.89,2.88,2.88,2.87,2.87,2.86,2.86,2.85,2.85,2.84,2.84,2.84,2.83,2.83,2.83,2.83,2.82,2.82,2.82,2.82,2.81,2.81,2.81,2.81,2.81,null,null,2]
["2019-12-31",1.17,1.25,1.37,1.52,1.67,1.82,1.97,2.1,2.22,2.33,2.43,2.52,2.59,2.66,2.71,2.75,2.78,2.8,2.83,2.85,2.85,2.86,2.86,2.86,2.86,2.86,2.85,2.84,2.84,2.83,2.83,2.82,2.82,2.82,2.81,2.81,2.81,2.8,2.8,2.8,2.79,2.79,2.79,2.79,2.78,2.78,2.78,2.78,2.78,2.77,null,null,1.97]
["2020-01-31",1.15,1.23,1.34,1.49,1.64,1.79,1.93,2.06,2.18,2.3,2.4,2.48,2.56,2.62,2.68,2.71,2.74,2.77,2.79,2.81,2.82,2.82,2.82,2.82,2.83,2.82,2.81,2.81,2.8,2.8,2.79,2.79,2.78,2.78,2.78,2.77,2.77,2.77,2.77,2.76,2.76,2.76,2.76,2.75,2.75,2.75,2.75,2.75,2.74,2.74,null,null,1.94]
["2020-02-29",1.13,1.2,1.32,1.46,1.61,1.76,1.9,2.03,2.15,2.26,2.36,2.45,2.52,2.58,2.64,2.67,2.7,2.73,2.75,2.77,2.78,2.78,2.78,2.79,2.79,2.78,2.78,2.77,2.77,2.76,2.76,2.75,2.75,2.75,2.74,2.74,2.74,2.73,2.73,2.73,2.73,2.72,2.72,2.72,2.72,2.72,2.71,2.71,2.71,2.71,null,null,1.91]
["2020-03-31",1.12,1.19,1.3,1.45,1.59,1.74,1.88,2.01,2.12,2.23,2.33,2.42,2.49,2.56,2.61,2.64,2.67,2.7,2.72,2.75,2.75,2.75,2.76,2.76,2.76,2.75,2.75,2.74,2.74,2.73,2.73,2.73,2.72,2.72,2.72,2.71,2.71,2.71,2.7,2.7,2.7,2.7,2.7,2.69,2.69,2.69,2.69,2.69,2.68,2.68,null,null,1.89]
["2020-04-30",1.11,1.18,1.28,1.42,1.57,1.71,1.85,1.98,2.09,2.2,2.3,2.39,2.46,2.52,2.58,2.61,2.64,2.67,2.69,2.71,2.72,2.72,2.72,2.72,2.73,2.72,2.72,2.71,2.71,2.7,2.7,2.69,2.69,2.69,2.68,2.68,2.68,2.68,2.67,2.67,2.67,2.67,2.66,2.66,2.66,2.66,2.66,2.65,2.65,2.65,null,null,1.87]
["2020-05-31",1.09,1.16,1.26,1.4,1.54,1.69,1.82,1.95,2.06,2.17,2.27,2.35,2.43,2.49,2.54,2.58,2.61,2.63,2.66,2.68,2.68,2.68,2.69,2.69,2.69,2.69,2.68,2.68,2.67,2.67,2.66,2.66,2.66,2.66,2.65,2.65,2.65,2.64,2.64,2.64,2.64,2.64,2.63,2.63,2.63,2.63,2.62,2.62,2.62,2.62,null,null,1.84]
["2020-06-30",1.07,1.13,1.24,1.37,1.51,1.66,1.79,1.91,2.03,2.14,2.24,2.32,2.39,2.45,2.51,2.54,2.57,2.6,2.62,2.64,2.65,2.65,2.65,2.66,2.66,2.65,2.65,2.64,2.64,2.63,2.63,2.63,2.63,2.62,2.62,2.62,2.61,2.61,2.61,2.61,2.61,2.6,2.6,2.6,2.6,2.59,2.59,2.59,2.59,2.59,null,null,1.81]
["2020-07-31",1.05,1.11,1.21,1.35,1.49,1.63,1.76,1.88,2,2.11,2.2,2.28,2.36,2.42,2.47,2.51,2.54,2.56,2.59,2.61,2.61,2.61,2.62,2.62,2.62,2.62,2.61,2.61,2.6,2.6,2.6,2.59,2.59,2.59,2.59,2.58,2.58,2.58,2.58,2.57,2.57,2.57,2.57,2.56,2.56,2.56,2.56,2.56,2.56,2.55,null,null,1.78]
["2020-08-31",1.03,1.09,1.19,1.33,1.46,1.6,1.73,1.86,1.97,2.08,2.18,2.26,2.33,2.39,2.45,2.48,2.51,2.53,2.56,2.58,2.58,2.59,2.59,2.59,2.6,2.59,2.59,2.58,2.58,2.57,2.57,2.57,2.56,2.56,2.56,2.56,2.55,2.55,2.55,2.55,2.55,2.54,2.54,2.54,2.54,2.54,2.53,2.53,2.53,2.53,null,null,1.74]
["2020-09-30",1.01,1.07,1.17,1.3,1.44,1.58,1.71,1.83,1.94,2.05,2.15,2.23,2.3,2.36,2.41,2.45,2.48,2.5,2.53,2.55,2.55,2.56,2.56,2.56,2.57,2.56,2.56,2.55,2.55,2.54,2.54,2.54,2.54,2.53,2.53,2.53,2.53,2.52,2.52,2.52,2.52,2.52,2.51,2.51,2.51,2.51,2.51,2.5,2.5,2.5,null,null,1.71]
["2020-10-31",0.99,1.05,1.15,1.28,1.41,1.55,1.68,1.8,1.91,2.02,2.11,2.19,2.27,2.33,2.38,2.41,2.44,2.47,2.49,2.51,2.52,2.52,2.53,2.53,2.53,2.53,2.52,2.52,2.52,2.51,2.51,2.51,2.51,2.5,2.5,2.5,2.5,2.5,2.49,2.49,2.49,2.49,2.48,2.48,2.48,2.48,2.48,2.47,2.47,2.47,null,null,1.68]
["2020-11-30",0.97,1.02,1.12,1.25,1.38,1.51,1.64,1.76,1.87,1.98,2.08,2.16,2.23,2.29,2.34,2.38,2.41,2.43,2.46,2.48,2.48,2.49,2.49,2.49,2.5,2.49,2.49,2.49,2.48,2.48,2.48,2.47,2.47,2.47,2.47,2.47,2.46,2.46,2.46,2.46,2.46,2.45,2.45,2.45,2.45,2.45,2.44,2.44,2.44,2.44,null,null,1.64]
["2020-12-31",0.94,1,1.09,1.22,1.35,1.48,1.61,1.73,1.84,1.94,2.04,2.12,2.19,2.25,2.3,2.34,2.37,2.39,2.42,2.44,2.44,2.45,2.45,2.46,2.46,2.46,2.45,2.45,2.45,2.44,2.44,2.44,2.44,2.43,2.43,2.43,2.43,2.43,2.43,2.42,2.42,2.42,2.42,2.41,2.41,2.41,2.41,2.41,2.41,2.4,null,null,1.6]
["2021-01-31",0.92,0.97,1.06,1.18,1.31,1.44,1.57,1.69,1.8,1.9,2,2.08,2.15,2.21,2.26,2.3,2.33,2.35,2.38,2.4,2.4,2.41,2.41,2.42,2.42,2.42,2.42,2.41,2.41,2.41,2.4,2.4,2.4,2.4,2.4,2.39,2.39,2.39,2.39,2.39,2.39,2.38,2.38,2.38,2.38,2.38,2.37,2.37,2.37,2.37,null,null,1.57]
["2021-02-28",0.9,0.94,1.03,1.15,1.28,1.41,1.54,1.65,1.76,1.87,1.96,2.04,2.12,2.18,2.23,2.26,2.29,2.32,2.34,2.36,2.37,2.37,2.38,2.38,2.39,2.38,2.38,2.38,2.38,2.37,2.37,2.37,2.37,2.37,2.36,2.36,2.36,2.36,2.36,2.36,2.35,2.35,2.35,2.35,2.35,2.35,2.34,2.34,2.34,2.34,null,null,1.54]
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[]
[]
[]
[]
[null,null,"Versorgungsausgleich 2024"]
[null,null,"Programm zur Unterstützung im Versorgungsausgleich"]
[null,null,"Kapitalwertkontrolle und Kapitalwertberechnung etc."]
[null,null,"Jörn Hauß"]
[null,null,"Fachanwalt für Familienrecht"]
[null,null,"Vom-Rath-Str. 10"]
[null,null,"47051 Duisburg"]
[null,null,"Tel: 0203-286870    Fax: 0203-28687-77"]
[{"$nulls":5},"Hauss@Anwaelte-DU.de","WWW.Anwaelte-DU.de"]
[]
[null,null,{"$f":"\"Version \"&TEXT(MONTH(Enddatum),\"00\")&\"/\"&TEXT(YEAR(Enddatum),\"####\")","v":"Version 02/2024"},null,"Zum Download neuer Version hier klicken:",null,"Download über FamRB","Download über Rechtsanwalt Hauß"]
[]
[null,null,"Inhalt: gewünschtes Ziel anklicken",{"$nulls":4},"\"Kaffeerunde Versorgungsausgleich\""]
[null,null,"Datenerfassung & Kontrolle"]
[null,null,"1. Berechnung & Kontrolle von Kapitalwerten einzelner Versorgungen (Rentenbewertung)",{"$nulls":4},"jeden 1. und 3. Mittwoch im Monat "]
[null,null,"2. Textdarstellung der Berechnung zu Ziff. 1.",{"$nulls":4},"von 14:00 bis 15:00 Uhr\nWir erörtern online Ihre alltäglichen und manchmal auch spezielle Fragen des VAs, kostenlos und locker."]
[null,null,"3. zeitratierliche Berechnung des Ehezeitanteils einer Versorgung"]
[null,null,"4. Vergleichende Bewertung von Versorgungen (Adäquanzprüfung nach BVerfG 1 BvL 5/18)",{"$nulls":4},"Sie können teilnehmen und einfach den Link anklicken:"]
[null,null,"5. Verteilung von Transfergewinnen oder Verlusten bei externer Teilung",{"$nulls":4},"https://global.gotomeeting.com/join/205481741 "]
[null,null,"6. Prüfung der Teilungsordnungen der Versorgungsträger",{"$nulls":4},"Sie können sich auch über ein Telefon einwählen. \n(Bei Geräten, die diese Funktion unterstützen, ist die sofortige Teilnahme über eine der unten aufgeführten Direktwahlnummern möglich.)\nDeutschland: +49 891 2140 2090 \n- Direktwahl: tel:+4989121402090,,205481741# \nZugangscode: 205-481-741\nThemenvorschläge und Aufnahme in Verteiler per Mail an"]
[null,"neu!","7. Versorgungsausgleich nach der Scheidung (sVA)",null,null,"7a) §§ 23, 24 Abfindung sVA","7b) Ausgl. Kap.zahlung § 22"]
[null,null,"8. Verzinsung eines Ausgleichswerts"]
[null,null,"9. Anpassung, § 33 VersAusglG, Unterhaltsprivileg"]
[null,null,"10. Grundrenten EP im Versorgungsausgleich - Berechnungshilfe"]
[null,null,"11. Abänderungsampel",null,null,"11. a) Abänderungsgründe zeitlich gestaffelt"]
[null,null,"12. \"Dies & Das\" - hilfreiche kleine Berechnungstools für Familienrechtleriinen und Familienrechtler",{"$nulls":4},"Hauss@Anwaelte-DU.de"]
[{"$nulls":3},"(1) Berechnungsparameter","(2) Umrechnungen","(3) Barwertberechnung","(4) Höchstrechnungszins","(5) Kapitalverrentung","(6) Aufzinsung"]
[{"$nulls":3},"(7) Dynamisierung VPI & aktRW","(8) Altersgrenze bestimmen","(9) Dienstzeitverlängerung & Pension","(10) Summe Altersrenten"]
[null,null,{"$f":"\"13. Berechnungsparameter für die gesetzliche Rentenversicherung und den Versorgungsausgleich von 1970 bis \"&YEAR(TODAY())","v":"13. Berechnungsparameter für die gesetzliche Rentenversicherung und den Versorgungsausgleich von 1970 bis 2024"}]
[{"$nulls":5},"Zum freien Arbeitsblatt"]
[]
[null,null,"Für Anregungen, Verbesserungsvorschläge und Fehlermeldungen bin ich stets dankbar. Bitte einfach Mail an:"]
[]
[null,null,"Rechtsanwalt Hauß, Hauss@Anwaelte-DU.de"]
[null,null,"Hinweis zur einfacheren Programmbedienung:\nEs erleichtert die Arbeit mit dem Programm, wenn Sie es unter dem Namen <Kapitalwertkontrolle 2023.xltx> im Verzeichnis <Dokumente><Benutzerdefinierte Office-Vorlagen> auf Ihrer Festplatte abspeichern und eine Verbindung zu dieser Datei auf Ihren Desktop legen (rechter Mausklick auf die Datei, 'Verknüpfung erstellen' und die Verknüpfung mit der Maus auf den Desktop ziehen). Die Datei ist dann eine <Vorlage> und ein Doppelklick auf das Desktop-Symbol startet eine Kopie der Datei im <XLSX>-Format. Selbst wenn Sie in dieser Kopie Änderungen vornehmen und die Datei abgespeichert wird (meist versehentlich), wird die Ursprungsdatei nicht verändert. Dadurch werden vor dem Abspeichern versehentlich nicht gelöschte Eingaben nicht in die Ursprungsdatei gespeichert. Diese steht Ihnen beim nächsten Start \"jungfräulich\" wieder zur Verfügung. Die XLSX-Datei ist wie der Stempel, der gegen ungewollte Veränderungen geschützt ist, die durch Anklicken gestartete Version ist das Formular, das mit dem 'Stempel' erzegt wird. Die mit Eingaben und Daten versehene Datei (das Formular) können Sie dann in einem beliebigen Verzeichnis Ihrer Festplatte unter beliebigem Namen abspeichern."]

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[{"v":1.06,"d":"106%"},"Weiß hinterlegte Felder = Eingabefelder, gelbe Felder sind Pflichtfelder, rote Felder = Eingabefehler oder Achtung!, orange hinterlegte Felder = ev. zu prüfen.",{"$nulls":31},"aus einem Euro Rente werden … € Brwert generiert","Die bAV-Versorgung entspricht …. € Versorgung der DRV",null,null,"Mann","Frau",null,"Datenauswahl bei Eingabebeschränkung"]
[null,"1. Stammdatenerfassungsbogen - Ausgleichswerte eingeben",{"$nulls":12},{"$f":"\"Aktualisierungsstand:  \"&TEXT(Enddatum,\"TT.MM.JJJJ\")","v":"Aktualisierungsstand:  29.02.2024"},null,null,{"$f":"\"2. Ehezeitl. Versorgungserwerb\"&IF(AND(Dat_EzA>0,Dat_EzE>0),\" in \"&TEXT(YEARFRAC(Dat_EzA,Dat_EzE,3),\"0,00\")&\" Ehejahren\",\"\")","v":"2. Ehezeitl. Versorgungserwerb"},{"$nulls":5},"KoKa < BW DRV = grün:\nKoKa > BW DRV = rot:","8. Barwert-Vergleichbarkeit",{"$nulls":3},"12. Barwertäquivalenz",{"$nulls":7},"Alter",{"$f":"ROUND(YEARFRAC(T6,V3,3),2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(YEARFRAC(Dat_GebDat_F,Dat_EzE,3),2)","v":{"$error":"#VALUE!"}},null,"Geschlecht Sp.B","Unisex, Kapital ","Teilungsart","Versorgungsart: p = privat, b = betrieblich"]
[{"$nulls":18},"Ehezeit von:",null,"Ehezeit bis:",{"$nulls":3},"In diesem Segment werden die Barwerte der auszugl. Versorg.  einheitlich mit einem ggfls. vom ReZins im EzE abweichend einzugebenden Zinssatz berechnet.",{"$nulls":3},{"$f":"\"aus einem Euro KoKa werden \"&CHAR(10)&\"… € Barwert generiert\"","v":"aus einem Euro KoKa werden \n… € Barwert generiert"},{"$f":"AC3","v":"aus einem Euro KoKa werden \n… € Barwert generiert"},null,null,23,{"$nulls":3},"Mandant",1,null,null,"m","u","i","b","DRV-Daten für Barwertberechnung",{"$nulls":13},"Vers.-technisches Alter EzE"]
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[null,"Name, Vorname Ehefrau:",{"$nulls":16},"geboren",{"$f":"IFERROR(\"Alter: \"&IF(Dat_EzE=\"\",\"\",IF(T6=\"\",\"\",TEXT(Dat_AlterM,\"0,00\"))),\"\")","v":"Alter: "},"geboren",{"$f":"IFERROR(\"Alter: \"&IF(Dat_EzE=\"\",\"\",IF(V6=\"\",\"\",TEXT(Dat_AlterF,\"0,00\"))),\"\")","v":"Alter: "},{"$nulls":14},"UFaktorEzE",{"$f":"VLOOKUP(Dat_EzE,Umrechnungsfaktoren_BeitraginEP,2)","v":{"$error":"#N/A"}},{"$nulls":3},"P","sVA",null,"Mann","RentnerM",false,{"$f":"IF(T6=\"\",\"\",ROUND(YEARFRAC(T6,V3,0),2))","v":""},{"$f":"IF(OR(T6=\"\",V3=\"\"),\"\",DATE(YEAR(T6)+65,MONTH(T6)+VLOOKUP(YEAR(T6),Renteneintrittstabelle,2),DAY(T6)+1))","v":""},{"$f":"ROUND(VLOOKUP(AV$5,CHOOSE(IF(IF(Dat_RentnerM,AV5,AR10)<60,60,IF(AR10>67,67,AR10))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),IF(Dat_Unisex,26,8))*0.55,4)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(IF(Dat_RentnerM,0,VLOOKUP(AV$5,CHOOSE(IF(AR10<60,60,IF(AR10>67,67,AR10))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),IF(Dat_Unisex,25,7))),4)","v":{"$error":"#VALUE!"}},{"$f":"IF(Dat_RentnerM,AV5,VLOOKUP(YEAR(T6),Renteneintrittstabelle,3))","v":{"$error":"#VALUE!"}},{"$f":"IF(V3<AW5,AZ5-AV5,0)","v":0},{"$f":"VLOOKUP(IF(AZ5>AV5,AZ5,AV5),IF(Dat_Unisex,Lebenserwartung_N_V2,Lebenserwartung_M_V2),YEAR(T6)+IF(MONTH(T6)>6,1,0)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(AZ5,0),IF(Dat_Unisex,G_Kohorte_N,G_Kohorte_M),YEAR(T6)+IF(MONTH(T6)>6,1,0)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(AV5,0),IF(Dat_Unisex,G_Kohorte_N,G_Kohorte_M),YEAR(T$6)+IF(MONTH(T6)>6,1,0)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(IF(AV5>AZ5,1,BC5/BD5),4)","v":{"$error":"#VALUE!"}},{"$f":"-PV(BilMoG-RententrendDRV,BA5,,-PV(BilMoG-RententrendDRV,Fallerfassung!BB5,1*12))*(1+AY5+AX5)*BE5","v":{"$error":"#VALUE!"}}]
[null,"Gericht 1. Instanz: FamG",{"$nulls":4},"Aktenzeichen:",{"$nulls":4},"eigenes Az:",{"$nulls":7},{"$f":"IFERROR(IF(S6>0,S6,IFERROR(IF(L9=\"\",\"\",VALUE(MID(L9,4,2)&\".\"&MID(L9,6,2)&\".\"&MID(L9,8,2))),VALUE(MID(L9,3,2)&\".\"&MID(L9,5,2)&\".\"&MID(L9,7,2)))),\"\")","v":""},null,{"$f":"IFERROR(IF(U6>0,U6,IFERROR(IF(L10=\"\",\"\",VALUE(MID(L10,4,2)&\".\"&MID(L10,6,2)&\".\"&MID(L10,8,2))),VALUE(MID(L10,3,2)&\".\"&MID(L10,5,2)&\".\"&MID(L10,7,2)))),\"\")","v":""},null,null,{"$f":"IF(AA10>0,\"alt.ReZi\",IF(Dat_EzE<BilMoGAnfang,\"kein BilMoG\",IF(AA10>0,\"manueller ReZins\",IF(Bilanz_BilMoG10,IF(Dat_EzE<BilMoG10Anfang,\"n. vorhanden\",\"BilMoG-10\"),IF(Dat_EzE<BilMoGAnfang,\"kein BilMoG-7\",\"BilMoG-7\")))))","v":"kein BilMoG"},null,{"$f":"+BilMoG","v":{"v":0.055,"d":"5.50%"}},{"$nulls":9},"Barwerterwerb des Gatten aus dem Ausgleichswert",{"$nulls":5},"x",null,"Frau","RentnerF",false,{"$f":"IF(Dat_EzE=\"\",\"\",IF(V6=\"\",\"\",ROUND(YEARFRAC(V6,V3,0),2)))","v":""},{"$f":"IF(OR(V6=\"\",V3=\"\"),\"\",DATE(YEAR(V6)+65,MONTH(V6)+VLOOKUP(YEAR(V6),Renteneintrittstabelle,2),DAY(V6)+1))","v":""},{"$f":"ROUND(VLOOKUP(AV$6,CHOOSE(IF(IF(Dat_RentnerF,AV6,AS10)<60,60,IF(AS10>67,67,AS10))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),IF(Dat_Unisex,26,17))*0.55,4)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(IF(Dat_RentnerF,0,VLOOKUP(AV6,CHOOSE(IF(AS10<60,60,IF(AS10>67,67,AS10))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),IF(Dat_Unisex,25,16))),4)","v":{"$error":"#VALUE!"}},{"$f":"IF(Dat_RentnerF,AV6,VLOOKUP(YEAR(V6),Renteneintrittstabelle,3))","v":{"$error":"#VALUE!"}},{"$f":"IF(V3<AW6,AZ6-AV6,0)","v":0},{"$f":"VLOOKUP(IF(AZ6>AV6,AZ6,AV6),IF(Dat_Unisex,Lebenserwartung_N_V2,Lebenserwartung_F_V2),YEAR(V6)+IF(MONTH(V6)>6,1,0)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(AZ6,0),IF(Dat_Unisex,G_Kohorte_N,G_Kohorte_F),YEAR(V6)+IF(MONTH(V6)>6,1,0)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(AV6,0),IF(Dat_Unisex,G_Kohorte_N,G_Kohorte_F),YEAR(V$6)+IF(MONTH(V6)>6,1,0)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(IF(AV6>AZ6,1,BC6/BD6),4)","v":{"$error":"#VALUE!"}},{"$f":"-PV(BilMoG-RententrendDRV,BA6,,-PV(BilMoG-RententrendDRV,Fallerfassung!BB6,1*12))*(1+AY6+AX6)*BE6","v":{"$error":"#VALUE!"}}]
[null,"Gericht 2. Instanz: OLG",{"$nulls":4},"Aktenzeichen:",{"$nulls":4},"eig. Bezeichnung:",{"$nulls":6},{"$f":"IFERROR(\"Rente ab: 6\"&TEXT(5+VLOOKUP(YEAR(T6),Renteneintrittstabelle,2)/12,\"#0,00\"),\"\")","v":""},{"$f":"+AW5","v":""},{"$f":"IFERROR(\"Rente ab: 6\"&TEXT(5+VLOOKUP(YEAR(V6),Renteneintrittstabelle,2)/12,\"#0,00\"),\"\")","v":""},{"$f":"+AW6","v":""},{"$nulls":31},{"$f":"VLOOKUP(IF(AZ5>AV5,AZ5,AV5),IF(Dat_Unisex,Lebenserwartung_N_V2,Lebenserwartung_M_V2),YEAR(T6)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(65,Lebenserwartung_F_V2,50+2)","v":22.6}]
["A","Bemerkung",{"$nulls":7},{"$f":"\"3. gesetzliche Rentenversicherung, Dyn: \"&TEXT('Dies & Das'!E3,\"0,00%\")","v":"3. gesetzliche Rentenversicherung, Dyn: 2,60%"},{"$nulls":7},"Nr.",{"$f":"IFERROR(IF(Dat_EzE>Enddatum,\"kein aktRW vorhanden\",\"3. AusglW DRV aktRW EzE: \"&TEXT(VLOOKUP(V3,aktRW,2),\"#0,00 €\")&\" / \"&TEXT(VLOOKUP(V3,aktRW,3),\"#0,00 €\")),\"ges.Rentenversicherung\")","v":"ges.Rentenversicherung"},{"$nulls":5},"Um ö.r. Versorg mit pAV und bAV ver-gleichbar zu machen kann zur BW-Berechnung ein vom EzE abweichender ReZins eingegeben werden (ev. 3%)",{"$nulls":15},"VersNr.-Kontrolle",null,null,"Anwartschaftszeit",{"$nulls":3},"Rentenerwerb einschl Dyn. bei ReEintritt",{"$nulls":3},{"$f":"PV(BilMoG-RententrendDRV,AS12,AX10*12)","v":{"$error":"#VALUE!"}}]
[{"$nulls":9},"VersNr. Mann",{"$nulls":4},"Entgeltpunkte:",null,null,{"$f":"+AK9","v":0},{"$nulls":18},{"$f":"IF(U9+S9>0,1,0)","v":0},"Unisex",true,null,"Text GebDat M",{"$f":"TEXT(DAY(T6),\"00\")&TEXT(MONTH(T6),\"00\")&RIGHT(YEAR(T6),2)","v":{"$error":"#VALUE!"}},null,"Mann","Frau",{"$nulls":3},"Mann","Frau",{"$nulls":3},"Grenzwerte"]
["öffent.-rechtl. Grundversorgungen",{"$nulls":8},"VersNr. Frau",{"$nulls":4},"Entgeltpunkte (Ost):",null,null,{"$f":"IF(+AK10=0,\"\",AK10)","v":""},{"$nulls":6},"alternat. einheitl. ReZins:",{"$nulls":11},{"$f":"IF(U10+S10>0,MAX(AK$9:AK9)+1,0)","v":0},{"$f":"+AM13","v":"ausglpfl. Person (M, 50), Rente ab 67: 500 €, ReZins BilMoG-7 ab 2008\nRentenerwerb aus Ausgl.Wert der Quellversorgung in DRV"},null,null,"Text GebDat F",{"$f":"TEXT(DAY(V6),\"00\")&TEXT(MONTH(V6),\"00\")&RIGHT(YEAR(V6),2)","v":{"$error":"#VALUE!"}},"Regelrentenalter",{"$f":"VLOOKUP(YEAR(T6),Renteneintrittstabelle,3)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(YEAR(V6),Renteneintrittstabelle,3)","v":{"$error":"#VALUE!"}},null,null,"DRV",{"$f":"IFERROR(S13*(1+RententrendDRV)^Fallerfassung!AR11,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(U13*(1+RententrendDRV)^Fallerfassung!AS11,0)","v":{"v":0,"d":"0.00 €"}},{"$nulls":3},"Bagatellgrenze",{"$f":"VLOOKUP(YEAR(V3),MonatlicheBezugsgroesse,2)*1.2","v":{"$error":"#N/A"}}]
[{"$nulls":9},"DRV EP f. langjährig Versicherte:",{"$nulls":7},{"$f":"IF(+AK11=0,\"\",AK11)","v":""},{"$nulls":6},"9. KoKa*) (KoKa <>Bartwert)",{"$nulls":11},{"$f":"IF(U11+S11>0,MAX(AK$9:AK10)+1,0)","v":0},{"$nulls":3},"1 = Falsch",null,"Anwartschaftszeit",{"$f":"IF(OR(AR10<AV5,Dat_RentnerM),0,AR10-AV5)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(IF(OR(Dat_RentnerF,AS10<AV6),0,AS10-AV6),2)","v":{"$error":"#VALUE!"}},null,null,"DRV-BW",{"$f":"PV(BilMoG,AR11,,PV(BilMoG-RententrendDRV,AR12,AW10*12)*BE5)*(1+AX5+AY5)","v":{"$error":"#VALUE!"}},{"$f":"PV(BilMoG,AS11,,PV(BilMoG-RententrendDRV,AS12,AX10*12))*BE6*(1+AX6+AY6)","v":{"$error":"#VALUE!"}},"Mann BeamtV","Frau BeamtV",null,"GrentwertExterneTeilung",{"$f":"VLOOKUP(YEAR(V3),Beitragsbemessungsgrenze,4)","v":{"$error":"#N/A"}}]
[{"$nulls":9},"Zum Ändern der Dynamikannahmen hier klicken",{"$nulls":8},"Rente",{"$f":"\"Barwert \"&IF(Dat_Unisex,divers,\"\")","v":"Barwert ⚩"},"Rente",{"$f":"\"Barwert \"&IF(Dat_Unisex,divers,\"\")","v":"Barwert ⚩"},null,null,"DRV","Mann","Frau",null,"Mann","Frau",{"$nulls":5},{"$f":"TEXT(AL12,\"0000\")","v":"0000"},null,{"v":0.055,"d":"5.50%"},null,null,{"$f":"IF(OR(VALUE(RIGHT(L9,3))>499,AP9<>AP12),1,0)","v":{"$error":"#VALUE!"}},{"$f":"MID(L9,IF(MID(L9,3,1)=\" \",4,3),6)","v":""},"Leistungszeit",{"$f":"VLOOKUP(AV5+IF(Dat_RentnerM,0,AR11),IF(Dat_Unisex,Lebenserwartung_N_V2,Lebenserwartung_M_V2),YEAR(T6)+IF(MONTH(T6)>6,1,0)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(AV6+IF(Dat_RentnerF,0,AS11),IF(Dat_Unisex,Lebenserwartung_N_V2,Lebenserwartung_F_V2),YEAR(V6)+IF(MONTH(V6)>6,1,0)-1900+2)","v":{"$error":"#VALUE!"}},null,null,"BeamtV",{"$f":"+S15*(1+RententrendDRV)^AR11","v":{"$error":"#VALUE!"}},{"$f":"U15*(1+RententrendDRV)^AS11","v":{"$error":"#VALUE!"}},{"$f":"+S16*(1+RententrendDRV)^Fallerfassung!AR11","v":{"$error":"#VALUE!"}},{"$f":"+U16*(1+RententrendDRV)^Fallerfassung!AS11","v":{"$error":"#VALUE!"}},null,"GrenzW § 14",{"$f":"VLOOKUP(YEAR(V3),MonatlicheBezugsgroesse,2)*2.4","v":{"$error":"#N/A"}}]
[{"$nulls":18},{"$f":"IFERROR(ROUND((S9+IF(StDat_GrusiAdd,S11,0))*VLOOKUP(V3,aktRW,2)+S10*VLOOKUP(V3,aktRW,3),2),\"\")","v":""},{"$f":"IFERROR(AW11,0)","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(ROUND((U9+IF(StDat_GrusiAdd,U11,0))*VLOOKUP(V3,aktRW,2)+U10*VLOOKUP(V3,aktRW,3),2),\"\")","v":""},{"$f":"IFERROR(AX11,0)","v":{"v":0,"d":"0 €"}},null,null,"KoKa:",{"$f":"IFERROR(S$9*VLOOKUP(V3,UmrechnungEP_Kap,2)+S10*VLOOKUP(V3,UmrechnungEP_Kap,3)+IF(StDat_GrusiAdd,S11,0)*VLOOKUP(V3,UmrechnungEP_Kap,2),\"\")","v":""},{"$f":"IFERROR(U$9*VLOOKUP(V3,UmrechnungEP_Kap,2)+U10*VLOOKUP(V3,UmrechnungEP_Kap,3)+IF(StDat_GrusiAdd,U11,0)*VLOOKUP(V3,UmrechnungEP_Kap,2),\"\")","v":""},null,{"$f":"IFERROR(BWDRV_M/KoKaDRV,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(BWDRV_F/KoKaDRV_F,0)","v":{"v":0,"d":"0.00 €"}},{"$nulls":8},{"$f":"IF(AM18<>\"\",AM18,\"Alter der ausglpfl. Person: \"&TEXT(AG4,\"##\")&\" ReZins: \"&TEXT(P28,\"0,00%\")&CHAR(10)&AM17&\" Rentenertrag (Barwert) aus Ausgl.wert in DRV: \"&TEXT(AJ38,\"0,00%\")&\" der auszugleichenden Versorgung\")","v":"ausglpfl. Person (M, 50), Rente ab 67: 500 €, ReZins BilMoG-7 ab 2008\nRentenerwerb aus Ausgl.Wert der Quellversorgung in DRV"},null,{"$f":"IF(OR(VALUE(RIGHT(L10,3))<500,AP13<>AP10),1,0)","v":{"$error":"#VALUE!"}},{"$f":"MID(L10,IF(MID(L10,3,1)=\" \",4,3),6)","v":""},"Rechnungszins",{"$f":"IF(AA10<>\"\",AA10,IFERROR(VLOOKUP(V3,IF(Bilanz_BilMoG10,BilMoG10,BilmoGZins),16)/100,5.5%))","v":{"v":0.055,"d":"5.50%"}},{"$nulls":3},"BW BeamtV",{"$f":"PV(BilMoG,AR11,,PV(BilMoG-RententrendDRV,Fallerfassung!AR12,AW12*12))*BE5*(1+AX5+AY5)","v":{"$error":"#VALUE!"}},{"$f":"PV(BilMoG,AS11,,PV(BilMoG-RententrendDRV,Fallerfassung!AS12,AX12*12))*BE6*(1+AX6+AY6)","v":{"$error":"#VALUE!"}},{"$f":"PV(BilMoG,AR11,,PV(BilMoG-RententrendDRV,Fallerfassung!AR12,AY12*12))*BE5*(1+AX5+AY5)","v":{"$error":"#VALUE!"}},{"$f":"PV(BilMoG,AS11,,PV(BilMoG-RententrendDRV,Fallerfassung!AS12,AZ12*12))*BE6*(1+AX6+AY6)","v":{"$error":"#VALUE!"}},null,"StDat_GruSiAdd",true]
[{"$nulls":9},{"$f":"\"4. Beamtenversorgung, Dynamik  \"&TEXT('Dies & Das'!E3,\"0,00%\")","v":"4. Beamtenversorgung, Dynamik  2,60%"},{"$nulls":8},"Pension",{"$f":"\"Barwert \"&IF(Dat_Unisex,divers,\"\")","v":"Barwert ⚩"},"Pension",{"$f":"\"Barwert \"&IF(Dat_Unisex,divers,\"\")","v":"Barwert ⚩"},null,null,"BeamtV","Mann","Frau",null,"12. Äquivalenzwert d. KoKa berufsständischer Versorgung: KoKa x Äquivalenzfaktor",{"$nulls":3},2000,{"v":53086.508,"d":"53,087"},{"v":51732.501,"d":"51,733"},{"$f":"+AI14/AH14","v":{"v":0.9744943291429151,"d":"97.4%"}},null,{"$f":"IFERROR(VLOOKUP(DATE(AG14,11,30),BilmoGZins,16)/100,5.5%)","v":{"v":0.055,"d":"5.50%"}},null,{"$f":"TEXT(AG14,\"####\")&\" / \"&TEXT(AL14,\"###,##%\")","v":"2000 / 5,5%"},null,{"$f":"LEFT(L9,6)","v":""},{"$nulls":5},"berstdV",{"$f":"+S19*(1+DynamikBerstdV)^AR11","v":{"$error":"#VALUE!"}},{"$f":"U19*(1+DynamikBerstdV)^AS11","v":{"$error":"#VALUE!"}}]
[null,{"$f":"IF(TO_vorhanden>12,\"Eine TO eines Versorgungsträgers könnte gelistet sein!\",\"(15) Kontrolle der Teilungsordnung (TO)\")","v":"(15) Kontrolle der Teilungsordnung (TO)"},{"$nulls":4},"Die TO enthält die Regelungen für die interne Teilung  in Ziff:",null,null,"BeamtV",{"$nulls":7},{"$f":"IF(AK15=0,\"\",AK15)","v":""},null,{"$f":"IFERROR(AW13,0)","v":{"v":0,"d":"0 €"}},null,{"$f":"IFERROR(AX13,0)","v":{"v":0,"d":"0 €"}},null,null,1,{"$f":"IFERROR(S15/VLOOKUP(V$3,aktRW,2)*VLOOKUP(V$3,UmrechnungEP_Kap,2),\"\")","v":""},{"$f":"IFERROR(U15/VLOOKUP(V$3,aktRW,2)*VLOOKUP(V$3,UmrechnungEP_Kap,2),\"\")","v":""},{"$nulls":5},2001,{"v":53086.508,"d":"53,087"},{"v":53442.1517,"d":"53,442"},{"$f":"+AI15/AH15","v":{"v":1.0066993236774964,"d":"100.7%"}},{"$f":"IF(U15+S15>0,MAX(AK$9:AK14)+1,0)","v":0},{"v":0.055,"d":"5.50%"},null,{"$f":"TEXT(AG15,\"####\")&\" / \"&TEXT(AL15,\"###,##%\")","v":"2001 / 5,5%"},null,{"$f":"RententrendDRV","v":0.026},{"$nulls":5},"BW berstdV",{"$f":"PV(BilMoG,AR11,,PV(BilMoG-DynamikBerstdV,AR12,AW14*12))*BE5*(1+AX5+AY5)","v":{"$error":"#VALUE!"}},{"$f":"PV(BilMoG,AS11,,PV(BilMoG-DynamikBerstdV,AS12,AX14*12))*BE6*(1+AX6+AY6)","v":{"$error":"#VALUE!"}}]
[{"$nulls":9},"BeamtV",{"$nulls":7},{"$f":"IF(AK16=0,\"\",AK16)","v":""},null,{"$f":"IFERROR(AY13,0)","v":{"v":0,"d":"0 €"}},null,{"$f":"IFERROR(AZ13,0)","v":{"v":0,"d":"0 €"}},null,null,2,{"$f":"IFERROR(+S16/VLOOKUP(V$3,aktRW,2)*VLOOKUP(V$3,UmrechnungEP_Kap,2),\"\")","v":""},{"$f":"IFERROR(U16/VLOOKUP(V$3,aktRW,2)*VLOOKUP(V$3,UmrechnungEP_Kap,2),\"\")","v":""},{"$nulls":5},2002,{"v":53086.508,"d":"53,087"},{"v":53154.327,"d":"53,154"},{"v":1.0012775185740226,"d":"100.1%"},{"$f":"IF(U16+S16>0,MAX(AK$9:AK15)+1,0)","v":0},{"v":0.055,"d":"5.50%"},null,"2002 / 5,5%"]
[{"$nulls":6},{"$f":"IFERROR('TO-Prüfung'!H7,\"\")","v":""},null,null,{"$f":"\"5. Berufsständische Versorgungen, Dyn: \"&TEXT('Dies & Das'!E9,\"0,00%\")","v":"5. Berufsständische Versorgungen, Dyn: 0,50%"},{"$nulls":8},"Berufsständische Versorgungen",{"$nulls":5},{"$f":"\"10. KoKa d. berufsstd. Versorg.:\"","v":"10. KoKa d. berufsstd. Versorg.:"},{"$nulls":7},2003,{"v":53086.508,"d":"53,087"},{"v":51735.2913,"d":"51,735"},{"v":0.9745468905206572,"d":"97.5%"},null,{"v":0.055,"d":"5.50%"},"Ø","2003 / 5,5%","Berechnung bestd. Versorgung",{"$nulls":6},"KapWert Leistungszeit","abgezinster KapWert","KapWert incl. HRIR",null,null,"Barwert in DRV aus kapAusglW"]
[null,{"$f":"IFERROR('TO-Prüfung'!O13,\"\")","v":""},{"$nulls":16},"Rente"," KoKa ","Rente","KoKa  ",null,null,"in DRV",{"$f":"+BC19","v":{"v":0,"d":"0 €"}},{"$f":"+BC20","v":{"v":0,"d":"0 €"}},null,{"$f":"+Dat_bstdKoKa_M*Z19","v":{"v":0,"d":"0 €"}},{"$f":"+Dat_bstdKoKa_F*AA19","v":{"v":0,"d":"0 €"}},null,null,2004,{"v":53086.508,"d":"53,087"},{"v":51809.8523,"d":"51,810"},{"v":0.9759514093486804,"d":"97.6%"},null,{"v":0.055,"d":"5.50%"},"ausglpfl. Person (M, 50), Rente ab 67: 500 €, ReZins BilMoG-7 ab 2008\nRentenerwerb aus Ausgl.Wert der Quellversorgung in DRV","2004 / 5,5%","Leistungszeit","Anw. Zeit","Kohorte ReAlter","Kohorte Alter","VVR","HR","IR",{"$nulls":3},"Mann","Frau"]
[{"$nulls":9},"Berufsständische Versorgung",{"$nulls":7},{"$f":"IF(AK19=0,\"\",AK19)","v":""},{"$nulls":6},"Äquivalenz-faktor",{"$f":"IFERROR(T20/Z18,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(V20/AA18,0)","v":{"v":0,"d":"0.00%"}},null,{"$f":"IFERROR(ROUND(AC18*VLOOKUP(Dat_EzE,Umrechnungsfaktoren_BeitraginEP,2),4),0)","v":{"v":0,"d":"0.0000 EP"}},{"$f":"IFERROR(ROUND(AD18*VLOOKUP(Dat_EzE,Umrechnungsfaktoren_BeitraginEP,2),4),0)","v":{"v":0,"d":"0.0000 EP"}},null,null,2005,{"v":53086.508,"d":"53,087"},{"v":51991.3786,"d":"51,991"},{"v":0.9793708525714292,"d":"97.9%"},{"$f":"IF(U19+S19>0,MAX(AK$9:AK18)+1,0)","v":0},{"v":0.055,"d":"5.50%"},null,"2005 / 5,5%",{"$f":"+AR12","v":{"$error":"#VALUE!"}},{"$f":"+AR11","v":{"$error":"#VALUE!"}},null,null,{"$f":"+BE5","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(VLOOKUP(AV$5,CHOOSE(IF(IF(Dat_RentnerM,AV5,AR10)<60,60,IF(AR10>67,67,AR10))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),IF(Dat_Unisex,26,8))*0.6,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(Dat_RentnerM,0,VLOOKUP(AV$5,CHOOSE(IF(AR10<60,60,IF(AR10>67,67,AR10))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),IF(Dat_Unisex,25,7))),0)","v":{"v":0,"d":"0.00%"}},{"$f":"-PV(BilMoG-DynamikBerstdV,AO19,AW14*12)","v":{"$error":"#VALUE!"}},{"$f":"-PV(BilMoG,Fallerfassung!AR11,,AV19)","v":{"$error":"#VALUE!"}},{"$f":"+AW19*(1+(AT19+AU19))*AS19","v":{"$error":"#VALUE!"}},{"$f":"+AX19","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(-PV(P15-J15,I15-AV$5,,AX19),\"\")","v":""},{"$f":"IFERROR(T19*Dat_UFaktorEzE,0)*aktRW_DatErf","v":{"$error":"#N/A"}},{"$f":"IFERROR(BA19*(1+DynamikBerstdV)^Fallerfassung!AR11,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(PV(BilMoG,AR11,,PV(Dat_BilMoG-RententrendDRV,Fallerfassung!AR12,Fallerfassung!BB19*12))*BE5*(1+AX5/0.55*0.6+AY5),0)","v":{"v":0,"d":"0.00 €"}}]
[null,"Link zum rechtswahrenden Tenorierungsvorschlag",{"$nulls":15},{"$f":"IF(AK20=0,\"\",AK20)","v":""},{"$f":"\"Barwert \"&IF(Dat_Unisex,divers,\"\")","v":"Barwert ⚩"},{"$f":"IFERROR(AY19,\"\")","v":""},{"$f":"+S20","v":"Barwert ⚩"},{"$f":"IFERROR(AZ20,\"\")","v":""},null,null,"11. Versorgungserwerb aus Barwert \nder b & p Versorgungen in DRV",{"$nulls":3},"(1) Äquivalenzfaktor: \nBW bAV / BW DRV aus AusglW","(2) Barwertäquivalent des BW der bAV-Versrg. zum BW der DRV","(3) aus dem angenomm-enen Barwert resultie-rende EP in DRV",null,2006,{"v":53086.508,"d":"53,087"},{"v":52850.847,"d":"52,851"},{"v":0.9955608117979807,"d":"99.6%"},null,{"v":0.055,"d":"5.50%"},null,"2006 / 5,5%",{"$f":"AS12","v":{"$error":"#VALUE!"}},{"$f":"AS11","v":{"$error":"#VALUE!"}},null,null,{"$f":"+BE6","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(VLOOKUP(AV$6,CHOOSE(IF(IF(Dat_RentnerF,AV6,AS10)<60,60,IF(AS10>67,67,AS10))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),IF(Dat_Unisex,26,17))*0.6,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(Dat_RentnerF,0,VLOOKUP(AV$6,CHOOSE(IF(AS10<60,60,IF(AS10>67,67,AS10))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),IF(Dat_Unisex,25,16))),0)","v":{"v":0,"d":"0.00%"}},{"$f":"-PV(BilMoG-DynamikBerstdV,AO20,AX14*12)","v":{"$error":"#VALUE!"}},{"$f":"-PV(BilMoG,Fallerfassung!AS11,,AV20)","v":{"$error":"#VALUE!"}},{"$f":"+AW20*(1+(AT20+AU20))*AS20","v":{"$error":"#VALUE!"}},null,{"$f":"+AX20","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(V19*Dat_UFaktorEzE,0)*aktRW_DatErf","v":{"$error":"#N/A"}},{"$f":"IFERROR(BA20*(1+DynamikBerstdV)^Fallerfassung!AS11,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(PV(BilMoG,AS11,,PV(Dat_BilMoG-RententrendDRV,Fallerfassung!AS12,Fallerfassung!BB20*12))*BE6*(1+AX6/0.55*0.6+AY6),0)","v":{"v":0,"d":"0.00 €"}}]
[null,"6. Angaben aus den Auskünften zu betrieblichen und privaten Versorgungen (Prüfung: grün = nicht erforderlich; orange = ratsam; rot = erforderlich) ",{"$nulls":16},"Kursiv = Wert vom Programm errechnet",{"$nulls":4},"KoKa < BW DRV = grün:\nKoKa > BW DRV = rot:",{"$nulls":8},2007,{"v":53086.508,"d":"53,087"},{"v":52212.7323,"d":"52,213"},{"v":0.9835405316168093,"d":"98.4%"},null,{"v":0.055,"d":"5.50%"},null,"2007 / 5,5%",{"$nulls":18},{"$f":"ROUND(-PV(P27-RententrendDRV,IF(AP27=1,BB$5,BB$6),Y27*12),2)","v":{"$error":"#VALUE!"}}]
[null,"1. Geschlecht: M oder W","2. Art: b betriebl.  p privat","3. Bitte geben Sie die Bezeichnung des Versorgungsträgers möglichst präzise ein","4. ehezeitl. Altersrente in € zu 1/2\n(Ausglwert) als Monatsrente","5. \nvom VT mitgeteilter Ausgleichs-wert (Kapital)","6. \nFür Berech-nung anzuneh-mender Ausglwert","7. \"U\" = Unisex\n\"K\" = Kap.&Fonds","8. Renteneintritt in Jahren","9. Anwartschafts-\ndynamik in %","10. Rententrend in % BGH XII ZB 408/13","11. Teilung: \"i\", \"e\", \"sVA\",  \"x\"","12. Invaliditäts-V. (Quote in %)","13. Hinterbl.-V (Quote in %)","14. ReZins",null,"Δ d. mitgeteilen vom  errechneten KapWert in %","lfd. Nr.","7. AusglWerte betr. & private Versorgungen\nehezeitl. Versorgungserwerb Ergebnisse",{"$nulls":5},"Hier wird aus Barwert der b & p Versorgungen Rentenerwerb und Barwert in der DRV mit ReZins Sp. 14 errechnet",{"$nulls":7},2008,{"v":53086.508,"d":"53,087"},{"v":51348.5163,"d":"51,349"},{"v":0.9672611410040381,"d":"96.7%"},null,{"v":0.055,"d":"5.50%"},null,"2008 / 5,5%","AusgleichDRV",19.7152,{"$nulls":8},{"$f":"-PV(1.5%,16.89,500*12)","v":{"v":88936.86995167409,"d":"88,936.87 €"}}]
[{"$nulls":14},{"$f":"IF(Dat_EzE<BilMoGAnfang,\"kein BilMoG\",IF(AA10>0,\"manueller ReZins\",IF(Bilanz_BilMoG10,IF(Dat_EzE<BilMoG10Anfang,\"kein BilMoG-10\",\"BilMoG-10\"),IF(Dat_EzE<BilMoGAnfang,\"kein BilMoG-7\",\"BilMoG-7\"))))","v":"kein BilMoG"},{"$nulls":17},2009,{"v":53086.508,"d":"53,087"},{"v":51622.1739,"d":"51,622"},{"v":0.9724160779232267,"d":"97.2%"},null,{"v":0.0525,"d":"5.25%"},null,"2009 / 5,25%"]
[{"$nulls":14},{"$f":"+AA6","v":{"v":0.055,"d":"5.50%"}},{"$nulls":3},"¢= § 14 I Nr. 2 und § 18  VersAusglG",{"$nulls":5},"Rente im EzE","Rente bei Renten-eintritt","Barwert der Rente im EzE",{"$nulls":5},2010,{"v":53086.508,"d":"53,087"},{"v":50175.5867,"d":"50,176"},{"v":0.945166457360503,"d":"94.5%"},null,{"v":0.051500000000000004,"d":"5.15%"},null,"2010 / 5,15%","Berechnungsschritte für betriebl. und private Versorgungen",{"$nulls":14},"Barwert in DRV",{"$nulls":3},"Abweichung"]
[{"$nulls":14},"man. Eing. mögl.",{"$nulls":3},"¢= § 17 VersAusglG / § 14 VersAusglG",{"$nulls":13},2011,{"v":53086.508,"d":"53,087"},{"v":53305.0877,"d":"53,305"},{"v":1.004117424713639,"d":"100.4%"},null,{"v":0.051399999999999994,"d":"5.14%"},null,"2011 / 5,14%",null,null,"BilMoG10",true,null,"Kohorte ReAlter","Kohorte Alter",{"$nulls":3},"BW Leistungszeit","abgezinster BW im EzE","BW incl. HRIR & VVR im EzE","Rente im ReEintritt bei ADyn",{"$nulls":3},"Mann","Mann/Frau",{"$f":"IF(V25+T25=0,0,ABS(IF(V25+T25>0,(V25+T25)/F25-1,1)))","v":{"v":0,"d":"0.00%"}},null,null,{"v":68376,"d":"68,376.00 €"}]
[{"$nulls":4},"Altersrente",{"$nulls":8},"HR","manuell","autom.",null,null,"Rente","Barwert","Rente","Barwert",{"$nulls":10},2012,{"v":53086.508,"d":"53,087"},{"v":51992.2274,"d":"51,992"},{"v":0.9793868415681062,"d":"97.9%"},null,{"v":0.050499999999999996,"d":"5.05%"},null,"2012 / 5,05%","Alter ","Spalte","Sex","Leistungszeit","Anw. Zeit",null,null,"VVR","HR","IR",{"$nulls":3},"Mann","Frau","HR","IR",{"$nulls":3},"BW reine Rente im EzE"]
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[null,"Summen Mann:",null,null,{"$f":"SUMIF($B$27:$B$38,\"m\",E$27:E$38)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUMIF($B$27:$B$38,\"m\",F$27:F$38)","v":{"v":0,"d":"0 €"}},{"$f":"SUMIF($B$27:$B$38,\"m\",G$27:G$38)","v":{"v":0,"d":"0 €"}},"Renten- und Barwertsummen aller Versorgungen:",{"$nulls":4},"Renten- bzw. Barwertsumme (kein KoKa!) EzE:",{"$nulls":5},{"$f":"SUM(S27:S38,S15:S16,S13,S19)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(T27:T38,T15:T16,T13,T20)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(U27:U38,U15:U16,U13,U19)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(V27:V38,V15:V16,V13,V20)","v":{"v":0,"d":"0.00 €"}},null,null,"*) geschlechtsspezifisch ermittelt",{"$nulls":3},"Barwertdifferenz",{"$nulls":23},"Summen",{"$f":"+SUM(BB27:BB38)+AW10+AW12+AW14","v":{"$error":"#VALUE!"}},{"$f":"+SUM(BC27:BC38)+AX10+AX12+AX14","v":{"$error":"#VALUE!"}}]
[null,"Summen Frau:",null,null,{"$f":"SUMIF($B$27:$B$38,\"w\",E$27:E$38)","v":{"v":0,"d":"0 €"}},{"$f":"SUMIF($B$27:$B$38,\"w\",F$27:F$38)","v":{"v":0,"d":"0 €"}},{"$f":"SUMIF($B$27:$B$38,\"w\",G$27:G$38)","v":{"v":0,"d":"0 €"}},{"$nulls":5},"vorauss. Rentensumme im ges. ReAlter:",{"$nulls":5},{"$f":"IFERROR(BB39,\"\")","v":""},null,{"$f":"IFERROR(BC39,\"\")","v":""},{"$nulls":3},"**) Unisex-Tarif",{"$nulls":3},{"$f":"+T39-V39","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(Barwertdifferenz*VLOOKUP(Dat_EzE,Umrechnungsfaktoren_BinEP,2),\"\")","v":""},{"$nulls":11},"Teilungsordnungen",203,"TOZiffer",{"$f":"VLOOKUP(TOs+4,'TO Ziff.5'!$B$7:$P$404,4)","v":"Ziff, 6.3.SpStrich"},null,null,"Tarifwechsel","doppelter Kostenabzug","AusglWertabweichung","Wertteilhabe"]
[null,"Mail an Rechtsanwalt Hauß: Hauss@Anwaelte-DU.de",{"$nulls":5},"KoKa-Differenz:",null,null,{"$f":"IFERROR(ABS(AR41),\"\")","v":""},{"$nulls":7},"Differen der Barwerte:",null,{"$f":"ABS(T39-V39)","v":{"v":0,"d":"0 €"}},{"$nulls":7},{"v":3.75,"d":"3.7500 EP"},{"$nulls":11},"KoKa-Differenz",{"$f":"+KoKaDRV+Z15+Z16+Dat_bstdKoKa_M+F39","v":{"$error":"#VALUE!"}},{"$f":"KoKaDRV_F+AA15+AA16+Dat_bstdKoKa_F+F40","v":{"$error":"#VALUE!"}},{"$f":"+AP41-AQ41","v":{"$error":"#VALUE!"}},{"$nulls":3},{"$f":"VLOOKUP(TOs+4,'TO Ziff.5'!$B$7:$P$404,10)","v":1},{"$f":"VLOOKUP(TOs+4,'TO Ziff.5'!$B$7:$P$404,11)","v":2},{"$f":"VLOOKUP(TOs,'TO Ziff.5'!$B$7:$P$404,12)","v":0},{"$f":"VLOOKUP(TOs+4,'TO Ziff.5'!$B$7:$P$404,13)","v":4},{"$f":"SUM(AV41:AY41)","v":7},null,null,{"$f":"+BA27/AW11","v":{"$error":"#VALUE!"}}]
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[null,"© Autor: Rechtsanwalt Jörn Hauß, Vom-Rath-Str. 10, 47051 Duisburg, Tel: 0203/286870, Hauss@anwaelte-du.de",{"$nulls":9},"Beta-Version",{"$nulls":3},{"$f":"VLOOKUP(E_Alter,CHOOSE(IF(E_Rentenalter<60,60,IF(E_Rentenalter>67,67,E_Rentenalter))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR62,HRIR,HRIR66,HRIR67),2)","v":{"$error":"#VALUE!"}},null,"Heubeck",2,null,"E_VersGebJahrgPfl.",{"$f":"YEAR(E_Datum1)+IF(MONTH(E_Datum1)>6,1,0)","v":{"$error":"#VALUE!"}},"E_Tabschritt",{"$f":"+V1-1900+2","v":{"$error":"#VALUE!"}},null,null,"Rente","Kapital"]
[null,"Berechnung des Kapital- oder Rentenwerts",{"$nulls":6},"Download neue Version über Rechtsanwalt Hauß",null,null,"Wertteilhabe bei interner Teilung z.Zt. der RK (BGH XII ZB 443/14)",{"$nulls":3},{"$f":"TODAY()","v":"2024-03-05"},{"$f":"IF(TODAY()>Laufzeitbegrenzung,\"Die Laufzeit des Programms ist vorerst auf den \"&TEXT(Laufzeitbegrenzung,\"TT.MM.JJJJ\")&\" begrenzt. Kontaktieren Sie bitte Austor oder Verlag.\",\"Das Programm ermöglicht die Kontrolle der von einem Versorgungsträger im Versorgungsausgleich mitgeteilten Kapitalwerte einer Versorgung und die für die ausgleichsberechtigte Person aus einem Ausgleichswert resultierende Rentenerwartung.\")","v":"Das Programm ermöglicht die Kontrolle der von einem Versorgungsträger im Versorgungsausgleich mitgeteilten Kapitalwerte einer Versorgung und die für die ausgleichsberechtigte Person aus einem Ausgleichswert resultierende Rentenerwartung."},{"$nulls":3},"E_VersGebJahrgBer.",{"$f":"YEAR(E_BerDat2)+IF(MONTH(E_BerDat2)>6,1,0)","v":{"$error":"#VALUE!"}},{"$f":"+V2-1900+2","v":{"$error":"#VALUE!"}},null,null,"Bagatellgrenze",{"$f":"VLOOKUP(YEAR(E_BerDat1),MonatlicheBezugsgröße,4)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(YEAR(E_BerDat1),MonatlicheBezugsgröße,5)","v":{"$error":"#VALUE!"}}]
[null,"einer Betriebs- oder Privatrente aus Rente oder Kapital",{"$nulls":9},{"$f":"IF(E_RenteKapital=1,\"Berechnung nur bei Barwertberechnung möglich\",\"nach BGH XII ZB 443/14 (Flugsicherung)\")","v":"nach BGH XII ZB 443/14 (Flugsicherung)"},{"$nulls":3},"E_Laufzeitbegrenzung","2022-12-31","2024-12-31",null,{"$f":"LEFT(CELL(\"dateiname\",T3),FIND(\"[\",CELL(\"Dateiname\",T3))-1)","v":"C:\\Users\\Hauß\\OneDrive\\Plausibilitätsprüfung\\"},{"$nulls":11},"Barwert in DRV",null,"Barwert RK AusglBer"]
[]
[null,{"$f":"\"1. Geburtsdatum des Inhabers der Versorgung \"","v":"1. Geburtsdatum des Inhabers der Versorgung "},{"$f":"IFERROR(IF(Dat_GebDat_M+Dat_GebDat_F=0,\"\",IF(E5<>\"\",\"\",\"Übernahme aus Datenerfassung:\")),\"\")","v":""},{"$f":"IF(E5<>\"\",E5,IF(AND(Dat_GebDat_M=\"\",+Dat_GebDat_F=\"\"),\"\",IF(E_sex=1,Dat_GebDat_M,IF(E_sex=2,Dat_GebDat_F,IF(E_sex=3,E5)))))","v":""},{"$nulls":3},{"$f":"\"Version \"&TEXT(MONTH(Enddatum),\"00\")&\"/\"&TEXT(YEAR(Enddatum),\"####\")","v":"Version 02/2024"},{"$f":"IFERROR(\"aktueller RW im EzE: \"&TEXT(VLOOKUP(E_BerDat1,aktRW,IF(Ost,3,2)),\"#0,00 €\")&CHAR(10)&\"Kosten 1 EP DRV: \"&TEXT(VLOOKUP(E_BerDat1,UmrechnungEP_Kap,IF(Ost,3,2)),\"#.##0,0000 €\"),\"\")","v":""},null,null,"Rechtskraftdatum:",{"$f":"DATE(YEAR(E6),12,31)","v":"1900-12-31"},null,null,"E_RenteKapital",2,"E_Anwartschaftszeit",{"$f":"IF(Rentenalter>E_Alter,ROUND(Rentenalter-E_Alter,2),0)","v":{"$error":"#VALUE!"}},"Rentenerwartung1",{"$f":"IF(E_RenteKapital=2,IF(E_KapWert>0,E_KapWert,E_Ergebnis),E_Kapital)*VLOOKUP(IF(EzE_P>0,EzE_P,E_BerDat1),Umrechnungsfaktoren,IF(Ost,3,2))","v":{"$error":"#N/A"}},{"$f":"VLOOKUP(E_BerDat1,aktRW,IF(Ost,3,2))","v":{"$error":"#N/A"}},{"$f":"+V5*Entgeltpunkte1","v":{"$error":"#N/A"}},{"$f":"IF(E_BerDat1>E_Renteneintritt,W5,-FV(RententrendDRV,YEARFRAC(E_BerDat1,E_Renteneintritt,3),,'Einzel-Bewertung'!W5))*IF(KV_Beitrag,(1+KV_Beitragssatz),1)","v":{"$error":"#VALUE!"}},null,"KV_Beitrag",{"$nulls":5},"Renteneintritt Pfl.",{"$f":"DATE(YEAR(E_Datum1)+65,MONTH(E_Datum1)+VLOOKUP(YEAR(E_Datum1),Renteneintrittstabelle,2)+1,1)","v":{"$error":"#VALUE!"}}]
[null,"2. Berechnungsdatum (z.B. Ehezeitende)",{"$f":"IF(AND(Dat_EzE>0,E6=0),\"Übernahme aus Datenerfassung:\",\"\")","v":""},{"$f":"IF(E6<>\"\",E6,IF(Dat_EzE=0,\"\",Dat_EzE))","v":""},null,{"$f":"IFERROR(IF(E_BerDat1>0,\" Versicherungsalter im Berechnungszeitpunkt: \"&TEXT(E_Alter,\"#0,00\") &\" bzw. \"&TEXT(INT(E_Alter),\"0\")&\"/\"&TEXT((E_Alter-INT(E_Alter))*12,\"0\")&\" Monate\",\"\"),\"\")","v":""},null,null,{"$f":"IFERROR(\"Kosten 1 € Rente: \"&TEXT(VLOOKUP(E_BerDat1,UmrechnungEP_Kap,IF(Ost,3,2))/VLOOKUP(E_BerDat1,aktRW,IF(Ost,3,2)),\"#.##0,00 €\")&CHAR(10)&\"Beitragskosten (KoKa) DRV für \"&TEXT(E_Kapital,\"#.##0,00 €\")&\" Rente: \"&TEXT(E_Kapital*VLOOKUP(E_BerDat1,UmrechnungEP_Kap,IF(Ost,3,2))/VLOOKUP(E_BerDat1,aktRW,IF(Ost,3,2)),\"#.##0 €\")&CHAR(10)&\"Barwert der DRV-Rente: \"&TEXT(E_BarwertDRV,\"#.##0 €\"),\"\")","v":""},null,null,"Geschlecht",{"$f":"CHOOSE(E_sex,\"w\",\"m\",\"u\")","v":"w"},null,null,"E_Alterswahl",{"$f":"YEARFRAC(E_Datum1,E_BerDat1,0)","v":{"$error":"#VALUE!"}},"E_Alter",{"$f":"ROUND(YEARFRAC(E_Datum1,E_BerDat1,0),2)","v":{"$error":"#VALUE!"}},"Rentenerwartung2",null,{"$f":"VLOOKUP(E_BerDat1,aktRW,IF(Ost,3,2))","v":{"$error":"#N/A"}},{"$f":"+V6*Entgeltpunkte1","v":{"$error":"#N/A"}},{"$f":"IF(E_BerDat1>Q41,W6,-FV(RententrendDRV,YEARFRAC(E_BerDat1,Q41,3),,'Einzel-Bewertung'!W6))*IF(KV_Beitrag,(1+KV_Beitragssatz),1)","v":{"$error":"#VALUE!"}},null,false,"Längerlebigkeitszuschlag",false,{"$nulls":3},"Renteneintrittsalter Pfl.",{"$f":"IF(YEARFRAC(E_Datum1,AG5,3)>67,67,YEARFRAC(E_Datum1,AG5,3))","v":{"$error":"#VALUE!"}}]
[null,"3. Geschlecht des Inhabers der Versorgung",{"$nulls":5},{"$f":"CHOOSE(E_sex,männlich,weiblich,divers)","v":"♂"},{"$nulls":3},"Zeitabstand EzE - Rechtskraft",{"$f":"YEARFRAC(E6,M5,3)","v":{"v":1.0027397260273974,"d":"1.00"}},null,null,{"$f":"CHOOSE(E_sex=1,Dat_GebDat_M,6,\"\")","v":""},null,"E_sex",1,{"$nulls":6},"KV_Beitragssatz",{"$f":"YEAR(E_Datum1)","v":{"$error":"#VALUE!"}},{"$f":"IF(Längerlebigkeitszuschlag,_xlfn.IFNA(VLOOKUP(AA7,AA9:AB30,2),0),0)","v":{"v":0,"d":"0%"}},{"$nulls":3},"Leistungszeit",{"$f":"VLOOKUP(IF(E_Alter>AG6,E_Alter,AG6),CHOOSE(E_sex,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),E_Versicherungsjahrgang-1900+2)","v":{"$error":"#VALUE!"}}]
[null,"4. Ist der Barwert einer Rente oder die Verrentung eines Kapitals zu berechnen?",{"$nulls":6},{"$f":"IFERROR(IF(E_RenteKapital=2,IF(E_BerDat1>0,IF(AND(E_Kapital>0,E_Kapital<AA2),\"Ausgl.Wert <= \"&TEXT(AA2,\"0,00 €\") &\" § 18 III VersAusglG\",\"\")&IF(AND(E_Ergebnis>0,E_Ergebnis<AB2),CHAR(10)&\"Kapitalwert <= \"&TEXT(AB2,\"#.##0,00\")&\" § 18 III VersAusglG\",\"\"),\"\"),\"\"),\"\")","v":""},null,null,{"$f":"\"mit \"&TEXT(E_Rezins/100,\"0,00%\")&\" auf-gezinster AusglW:\"","v":"mit 0,00% auf-gezinster AusglW:"},{"$f":"E_Ergebnis*(1+E_Rezins/100)^RK_Zeitabstand_EzE","v":{"v":0,"d":"0 €"}},null,null,"E_Invalidität",false,"E_Ifaktor",{"$f":"IFERROR(ROUND(IF(OR(E_Datum1=\"\",E_BerDat1=\"\"),\"\",IF(AND(E_Invalidität,F9<>\"Rentner!\"),VLOOKUP(E_Alter,CHOOSE(IF(E_Rentenalter<60,60,IF(E_Rentenalter>67,67,E_Rentenalter))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(E_sex,7,16,25),1)*J11,0)),4),\"\")","v":""},"HRIR_Zuschalg",{"$f":"+E_Ifaktor+E_HFaktor","v":{"$error":"#VALUE!"}},null,null,{"$f":"-FV(E_ReTrend1,E_LXYAlterABer/2,,E_RenteausKapitalAglBer)","v":{"$error":"#VALUE!"}},{"$nulls":7},"Anwartschaftszeit",{"$f":"IF(AG6-E_Alter<0,0,AG6-E_Alter)","v":{"$error":"#VALUE!"}}]
[null,{"$f":"IF(E_RenteKapital=2,\"5. Höhe des Ehezeitanteils (Ausgleichswert) der Monatsrente eingeben\",\"5. Zu verrentenden Kapitalbetrag eingeben\")","v":"5. Höhe des Ehezeitanteils (Ausgleichswert) der Monatsrente eingeben"},{"$nulls":3},{"$f":"IFERROR(IF(E_BerDat1=\"\",\"\",IF(E_Alter>=IF(E_Rentenaltereingabe>0,E_Rentenaltereingabe,E_Rentenalter),\"Rentner\"&CHOOSE(E_sex,\"\",\"in\",\"\")&\"! Bitte Kapitalverzehr beachten\",\"\")),\"\")","v":""},null,null,{"$f":"IF(F9<>\"\",\"BGH XII ZB 447/13 v. 17.2.2016 - FamRB 2016, 176\",\"\")","v":""},null,null,"Alter in RK",{"$f":"ROUND(E_Alterswahl+YEARFRAC(E_BerDat1,RK_Datum,3),4)","v":{"$error":"#VALUE!"}},null,null,"E_Hinterbliebene",false,"E_Hfaktor",{"$f":"IFERROR(ROUND(IF(OR(E_Datum1=\"\",E_BerDat1=\"\"),\"\",IF(E_Hinterbliebene,VLOOKUP(E_Alter,CHOOSE(IF(E_Rentenalter<60,60,IF(E_Rentenalter>67,67,E_Rentenalter))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(E_sex,8,17,26),1)*J12,0)),4),\"\")","v":""},null,null,"Nebenleistungskorrektur AusglBer RK",{"$nulls":9},"IR-Zuschlag",{"$f":"+Berechnungstext!C19","v":""}]
[null,"6. Rentenalter, wenn dies von der Regelaltersgrenze abweicht\n    bei laufenden Renten vor der Regelaltersgrenze das Alter im Berechnungszeitpunkt eingeben",{"$nulls":3},{"$f":"IF(OR(E_Datum1=\"\",E_BerDat1=\"\"),\"\",IF(AND(E_Datum1>0,E_BerDat1>0,E_Rentenaltereingabe=0),\"Programm rechnet mit Regelaltersgrenze (§ 235 SGB VI): \" & TEXT(VLOOKUP(YEAR(E_Datum1),Renteneintrittstabelle,3),\"#0,0#\") & \" Jahre\",\"Programm rechnet mit Renteneintrittsalter \" & TEXT(E_Rentenaltereingabe,\"#0,00\") & \" Jahre\"))","v":""},null,null,{"$f":"IFERROR(\"Regel-Renteneintritt Pflicht.: \"&IF(E_Datum1>0,TEXT(DATE(YEAR(E_Datum1)+IF(E_Rentenaltereingabe=\"\",65,E_Rentenaltereingabe),MONTH(E_Datum1)+IF(E_Rentenaltereingabe=\"\",VLOOKUP(YEAR(E_Datum1),Renteneintrittstabelle,2),(E_Rentenaltereingabe-INT(E_Rentenaltereingabe))*12)+1,1),\"TT.MM.JJJJ\"),\"\"),\"\")","v":""},null,null,{"$f":"\"Biometrische Korrektur VVR\"&CHOOSE(E_sex,\"m\",\"w\",\"u\")&\"EZE zu RK\"","v":"Biometrische Korrektur VVRmEZE zu RK"},{"$f":"+U13","v":{"$error":"#VALUE!"}},null,null,"E_VVR1 (Überlebende im Berechnungsalter)",{"$f":"VLOOKUP(ROUND(E_Alter,0),CHOOSE(E_sex,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),E_Tabschritt)","v":{"$error":"#VALUE!"}},null,null,"Biometriekorrektur zur RK",{"$f":"VLOOKUP(ROUND(RK_AlterAusglBer,0),CHOOSE(E_sex,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),E_Tabschritt)","v":{"$error":"#VALUE!"}},"Invaliditätskorrektur",{"$f":"ROUND(IF(OR(E_Datum1=\"\",E_BerDat1=\"\"),\"\",IF(AND(E_InvaliditätAusglBer,F9<>\"Rentner!\"),VLOOKUP(RK_AlterAusglBer,CHOOSE(IF(E_Rentenalter<60,60,IF(E_Rentenalter>67,67,E_Rentenalter))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(E_sex,16,7,25),1)*J11,0)),4)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(W10+W11,4)","v":{"$error":"#VALUE!"}},"Korrekturfaktor",{"$nulls":6},"HR-Zuschlag",{"$f":"+Berechnungstext!C20","v":""}]
[null,"7. Enthält die Versorgungszusage eine Invaliditätsabsicherung?",{"$nulls":3},{"$f":"IFERROR(IF(OR(E_Rentenalter<60,E_Rentenalter>67),\"Der Invaliditätswert kann nur zwischen Renteneintrittsalter 60 und 67 sicher berechnet werden. Deaktivieren Sie bitte die Checkbox.\",IF(E_Invalidität=TRUE,IF(E_Rentner=0,\"Programm rechnet mit einer Invaliditätsversorgung in Höhe von \"&TEXT(J11,\"###%\")&\" der Altersversorgung. Invaliditätssatz: \"&TEXT(E_Ifaktor,\"#0,00%\")&\".\",\"Da ein 'Rentnerfall' vorliegt, wird keine Invaliditätsversicherung berechnet.\"),\"\")),\"\")","v":"Der Invaliditätswert kann nur zwischen Renteneintrittsalter 60 und 67 sicher berechnet werden. Deaktivieren Sie bitte die Checkbox."},null,null,"Invaliditätsquote",{"v":1,"d":"100%"},null,{"$f":"\"aufgezinster korr. AusglWert RK\"","v":"aufgezinster korr. AusglWert RK"},{"$f":"RK_aufgezinsterBW*(1+RK_biometrKorrektur)","v":{"$error":"#VALUE!"}},null,null,"E_VVR2 (Überlebende im Rentenalter)",{"$f":"VLOOKUP(ROUND(E_Rentenalter,0),CHOOSE(E_sex,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),E_Tabschritt)","v":{"$error":"#VALUE!"}},"E_VVR_T",{"$f":"TEXT(E_VVR2,\"###.##0\")&\" / \"&TEXT(E_VVR1,\"###.##0\")","v":{"$error":"#VALUE!"}},null,{"$f":"+E_VVR2","v":{"$error":"#VALUE!"}},"Hinterbliebenenkorrektur",{"$f":"IFERROR(ROUND(IF(OR(E_Datum1=\"\",E_BerDat1=\"\"),\"\",IF(E_HinterbliebeneAusglBer,VLOOKUP(RK_AlterAusglBer,CHOOSE(IF(E_Rentenalter<60,60,IF(E_Rentenalter>67,67,E_Rentenalter))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(E_sex,17,8,26),1)*J12,0)),4),\"\")","v":""},null,{"$f":"ROUND(X10/HRIR_Zuschlag,4)","v":{"$error":"#VALUE!"}},{"$f":"+RK_Nebenleistungen-T22","v":{"$error":"#VALUE!"}},{"$nulls":5},"Barwert Rente ab Beginn",{"$f":"-PV(E_Rezins/100-RententrendDRV,AG7,E_Kapital*12)","v":{"$error":"#VALUE!"}}]
[null,"8. Enthält die Versorgungszusage Hinterbliebenenabsicherung?",{"$nulls":3},{"$f":"IFERROR(IF(OR(E_Rentenalter<60,E_Rentenalter>67),\"Der Hinterbliebenenwert kann nur zwischen Renteneintrittsalter 60 und 67 sicher berechnet werden. Deaktivieren Sie bitte die Checkbox.\",IF(E_Hinterbliebene=TRUE,\"Höhe d. \"&CHOOSE(E_sex,\"Witwenversorgung\",\"Witwerversorgung\",\"Hinterbliebenenversorgung\")&\": \"  & TEXT(J12,\"#0,00%\")& \". Alternativen rechts eingeben. Hinterbliebenenfaktor = \"&TEXT(E_HFaktor,\"#0,00%\"),\"\")),\"\")","v":"Der Hinterbliebenenwert kann nur zwischen Renteneintrittsalter 60 und 67 sicher berechnet werden. Deaktivieren Sie bitte die Checkbox."},null,null,"Hinterbliebenenquote",{"v":0.6,"d":"60%"},null,"Korrekturfaktor Nebenleistungen",{"$f":"+Z13","v":{"$error":"#VALUE!"}},null,null,"E_VVR",{"$f":"ROUND(IF(E_Alter>=E_Rentenalter,1,E_VVR2/E_VVR1),4)","v":{"$error":"#VALUE!"}},null,100,"KorrekturVVR",{"$f":"ROUND(IF(E_RelegalterABer<=RK_AlterAusglBer,1,U11/U10),4)","v":{"$error":"#VALUE!"}},"Nebenleistungen AusglPfl. RK",{"$nulls":9},"Barwert ab EzE",{"$f":"-PV(E_Rezins/100-RententrendDRV,AG8,,AG11)","v":{"$error":"#VALUE!"}}]
[null,{"$f":"IFERROR(IF(E_RezinsAngabe=\"\",IF(E_Rezins>0,\"9. Rechnungszins: \"&TEXT(E_Rezins/100,\"#0,00%\")&\". Anderen Wunschzinssatz rechts eingeben\",\"9. Ermittlung des BilMoG-Zinssatzes erforderlich. Ggfls. neue Version laden\"),\"9. Programm rechnet mit eingegebenem Rechnungszins von \"&TEXT(E_RezinsAngabe,\"#0,0#%\")),\"\")","v":"9. Ermittlung des BilMoG-Zinssatzes erforderlich. Ggfls. neue Version laden"},{"$nulls":3},{"$f":"IFERROR(IF(E_BerDat1=\"\",\"\",IF(E_Rezins=0,\"Kein Zinssatz vorhanden. Bitte BilMoG-Zins ermitteln!\",IF(E_BerDat1<BilMoGAnfang,\"Kein BilMoG-Zins für diesen Zeitraum vorhanden, Vorschlag 5,5% (BGH XII ZB 230/16 Rn. 60)\",\"Das Programm rechnet mit dem vom BGH (XII ZB 84/13, FamRB 2016, 455)  gebilligten BilMoG-7-Zins von \"&TEXT(E_Rezins,\"#0,00\")&\"%, falls keine andere Eingabe erfolgt.\"))),\"\")","v":""},null,null,{"$f":"IF(E_Bilmog10_test=0,\"\",\"BliMoG-10: \"&TEXT(VLOOKUP(E_BerDat1,BilMoG10,16)/100,\"#0,00%\"))","v":""},null,null,"aufgezinster korrigierter Barwert",{"$f":"+RK_AusgW*(1+M12)","v":{"$error":"#VALUE!"}},null,null,"E_BilMoG10-Test",{"$f":"IF(OR(E_BerDat1<BilMoGMin,E_BerDat1>BilMoGmax),0,1)","v":0},"Ø",null,"Korrekturfaktor",{"$f":"+U12/E_VVR-1","v":{"$error":"#VALUE!"}},{"$f":"+V10","v":"Invaliditätskorrektur"},{"$f":"ROUND(IF(OR(E_Datum1=\"\",E_BerDat1=\"\"),\"\",IF(AND(E_Invalidität,F9<>\"Rentner!\"),VLOOKUP(E_Alter+RK_Zeitabstand_EzE,CHOOSE(IF(E_Rentenalter<60,60,IF(E_Rentenalter>67,67,E_Rentenalter))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(E_sex,7,16,25),1)*J11,0)),4)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(W14+W13,4)","v":{"$error":"#VALUE!"}},null,{"$f":"ROUND(X13-HRIR_Zuschlag,4)","v":{"$error":"#VALUE!"}},{"$nulls":5},"+HR-IR",{"$f":"+AG12*(1+(AG10+AG9))","v":{"$error":"#VALUE!"}}]
[null,{"$f":"\"10. Annahme eines Rententrends (Leistungsdynamik) in Höhe von (in %)?\"","v":"10. Annahme eines Rententrends (Leistungsdynamik) in Höhe von (in %)?"},null,null,{"v":0.01,"d":"1.00%"},{"$f":"IF(E_Kapital=\"\",\"\",\"Bei Betriebsrenten ist nach BGH XII ZB 408/14 (FamRB 2018, 218) ein Rententrend anzugeben (§ 16 BetrAVG); i.d.R.ein Satz zwischen 1 bis 2%. \")","v":""},null,null,{"$f":"R13&\" Dynamisierung letzte 10 Jahre: \"&CHAR(10)&\"VPI: \"&TEXT(_xlfn.RRI(10,VLOOKUP(VPI_10,VPI_Jahr,2),VLOOKUP(Heute,VPI_Jahr,2)),\"0,00%\")&\" / DRV: \"&TEXT(DRV_10,\"0,00%\")","v":"Ø Dynamisierung letzte 10 Jahre: \nVPI: 2,42% / DRV: 3,86%"},null,null,"Anwartschaftszeit RK -Rente",{"$f":"IF(+S36<0,0,S36)","v":{"$error":"#VALUE!"}},null,null,"E_RenteausKapital",{"$f":"IF(E_ReZins1-E_ReTrend1=0,E_Kapital/E_LxyRAlter/12,((E_Kapital*IF(E_Anwartschaftszeit>0,(1+(E_ReZins1))^(E_Anwartschaftszeit),1)*(E_ReZins1-E_ReTrend1))/(1-1/(1+(E_ReZins1-E_ReTrend1))^E_LxyRAlter)/E_VVR/12)/IF(OR(E_Invalidität,E_Hinterbliebene),(1+U8),1))","v":{"$error":"#VALUE!"}},"VPI-10",{"$f":"DATE(YEAR(Heute)-10,MONTH(Heute),DAY(Heute))","v":"2014-03-05"},"DRV_10",{"$f":"_xlfn.RRI(10,VLOOKUP(VPI_10,aktRW,IF(Ost,3,2)),VLOOKUP(Heute,aktRW,IF(Ost,3,2)))","v":{"v":0.03862298695951827,"d":"3.86%"}},{"$f":"+V11","v":"Hinterbliebenenkorrektur"},{"$f":"ROUND(IFERROR(IF(OR(E_Datum1=\"\",E_BerDat1=\"\"),\"\",IF(E_Hinterbliebene,VLOOKUP(E_Alter+RK_Zeitabstand_EzE,CHOOSE(IF(E_Rentenalter<60,60,IF(E_Rentenalter>67,67,E_Rentenalter))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(E_sex,8,17,26),1)*J12,0)),\"\"),4)","v":{"$error":"#VALUE!"}},null,{"$f":"ROUND(+X13/HRIR_Zuschlag,4)","v":{"$error":"#VALUE!"}},{"$f":"RK_AlterAusglBer+RK_Zeitabstand_EzE","v":{"$error":"#VALUE!"}},{"$nulls":5},"* VVR",{"$f":"IF(E_Alter>AG6,1,VLOOKUP(AG6,G_Kohorte_M,YEAR(E_Datum1)-1900+2)/E_VVR1)","v":{"$error":"#VALUE!"}}]
[null,{"$f":"IF(E_RenteKapital=1,\"11. Monatsrente aus dem Kapital nach Mitteilung des Versorgungsträgers:\",\"11. Kapitalwert der Versorgung nach Mitteilung des Versorgungsträgers\")","v":"11. Kapitalwert der Versorgung nach Mitteilung des Versorgungsträgers"},{"$nulls":3},{"$f":"IF(E_Kapital=\"\",\"\",IF(E_RenteKapital=1,\"zu erwartende Monatsrente bei interner Teilung:\",\"Barwert der Monatsrente:\"))","v":""},null,{"$f":"IF(E_Datum1=0,\"\",IFERROR(ROUND(IF(E_Kapital=0,0,IF(E_RenteKapital=1,E_RenteausKapital,E_BarwertderRente)),0),\"\"))","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(IF(X6>ErgebnisABer,\"Externe Teilung in DRV kann günstiger als die interne sein.\",\"\"),\"\")","v":""},null,null,"Lebenserwartung ab Renteneintritt",{"$f":"+S35","v":{"$error":"#VALUE!"}},null,null,"E_BarwertderRente",{"$f":"Z17","v":{"$error":"#VALUE!"}},{"$nulls":5},"Berechnung Barwert d. AusglPflg",{"$nulls":8},"Barwert",{"$f":"+AG13*AG14","v":{"$error":"#VALUE!"}}]
[null,"12. Voraussichtliche Rente für die ausgleichsberechtigte Person (bitte Halbteilung und Teilungskosten beachten):",{"$nulls":6},{"$f":"IFERROR(IF(E_Ergebnis=0,\"\",IF(E_RenteKapital=1,\"\",IF(E_Ergebnis>VLOOKUP(YEAR(E_BerDat1),BBMG,IF(Ost,5,4)),\"nur interne Teilung möglich\"&CHAR(10)&\"§ 17, extern d. Vereinbarung\",\"externe Teilung möglich, § 17 \"))),\"\")","v":""},null,null,"Nebenleistung AusglBer Person im RK-Zeitpunkt",{"$f":"+RK_Nebenleistungen","v":{"$error":"#VALUE!"}},null,null,"E_RenteausKapitalAglBer",{"$f":"((IF(E_RenteKapital=2,IF(E_KapWert>0,E_KapWert,E_Ergebnis),E_Kapital)*IF(E_AnwartschaftszeitABer>0,(1+E_ReZins1)^(E_AnwartschaftszeitABer),1)*(E_ReZins1-E_ReTrend1))/(1-1/(1+(E_ReZins1-E_ReTrend1))^E_LXYAlterABer)/E_VVRAusglBer/12)/IF(OR(E_InvaliditätAusglBer,E_HinterbliebeneAusglBer),(1+T22),1)","v":{"$error":"#VALUE!"}},null,{"$f":"E_Kapital*12*IF(E_Volldynamik,(1+E_ReTrend1)^E_Anwartschaftszeit,1)","v":0},{"$nulls":3},"BW ab Leistung","abgez. BW","BW + HRIR","BW HRIR*VVR"]
[null,{"$f":"\"13. Geburtsdatum der ausgleichsberechtigten Person (\"&CHOOSE(E_sex,\"weiblich\",\"männlich\",\"unisex\")&\")\"","v":"13. Geburtsdatum der ausgleichsberechtigten Person (weiblich)"},null,{"$f":"IF(E17<>\"\",E17,IF(E_sex=1,Dat_GebDat_F,IF(E_sex=2,Dat_GebDat_M,IF(AND(E_sex=3,E17<>\"\"),E17,\"\"))))","v":""},{"$nulls":3},{"$f":"IFERROR(IF(E_RenteKapital=1,E_RenteausKapitalAglBer,IF(E_BerDat2=\"\",\"\",+E_RenteausKapitalAglBer))/IF(E_Halbteilung,2,1),\"\")","v":""},{"$f":"IFERROR(\"Rentenerwerb in DRV für AusglBer. zum \"&TEXT(E_BerDat1,\"T.M.JJ\")&\": \"&TEXT(IF(E_RenteKapital=2,IF(E_KapWert>0,E_KapWert,E_Ergebnis),E_Kapital)/VLOOKUP(E_BerDat1,UmrechnungEP_Kap,IF(Ost,3,2))*VLOOKUP(E_BerDat1,aktRW,IF(Ost,3,2)),\"#.##0,00 €\"),\"\")","v":""},null,null,"Rentenerwartung ausglber. Person:",{"$f":"IF(E_ReZins1-E_ReTrend1=0,M13/RK_Leistungszeit/12,M13*IF(RK_AnwZeit>0,(1+E_ReZins1)^(RK_AnwZeit),1)*(E_ReZins1-E_ReTrend1)/(1-1/(1+(E_ReZins1-E_ReTrend1))^RK_Leistungezeit)/RK_VVRAglBer_Faktor/12/IF(OR(E_InvaliditätAusglBer,E_HinterbliebeneAusglBer),(1+RK_Nebenleistungen),1))","v":{"$error":"#VALUE!"}},null,null,"E_Volldynamik",false,{"$nulls":5},{"$f":"ROUND(-PV(E_Rezins/100-E_ReTrend1,E_LxyRAlter,E_Kapital*12*IF(E_Volldynamik,(1+E_ReTrend1)^E_Anwartschaftszeit,1)),2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(-PV(E_Rezins/100,E_Anwartschaftszeit,,W17),2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(X17*(1+HRIR_Zuschlag),2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(Y17*E_VVR,2)","v":{"$error":"#VALUE!"}}]
[null,{"$f":"IF(TODAY()>Laufzeitbegrenzung,\"Die Laufzeit des Programms ist vorerst auf den \"&TEXT(Laufzeitbegrenzung,\"TT.MM.JJJJ\")&\" begrenzt. Kontaktieren Sie bitte Autor oder Verlag.\",IF(E15=\"\",\"\",\"Die Abweichung beträgt ca. \"&TEXT(E_Abweichung,\"##0%\")&IF(E_Abweichung >5%,\". Je nachdem, für wen Sie die Berechnung vornehmen, sollten Sie sie prüfen lassen.\",\"\")))","v":""},{"$nulls":6},{"$f":"IFERROR(IF(E_AlterABer>E_Rentenalter,\"DRV als ZV nur bis zur Bewilligung einer Volltente wg. Alters (§ 187 SGV VI)\",\"\"),\"\")","v":""},{"$nulls":6},"T_Verrentung",{"$f":"\"Monatsrente = {[\"&TEXT(E_Kapital,\"###.###\")&IF(E_Anwartschaftszeit>0,\" x (1 + \"&TEXT(E_ReZins1,\"##0,00%\")&\")^\"&TEXT(E_Anwartschaftszeit,\"#0,00\"),\"\")&\" x (\"&TEXT(E_ReZins1,\"#0,00%\")&IF(E_ReTrend1>0,\" - \"&TEXT(E_ReTrend1,\"#0,00%\"),\"\")&\"] / [1-1/(1+\"&TEXT(E_ReZins1,\"#0,00%\")&IF(E_ReTrend1>0,\" - \"&TEXT(E_ReTrend1,\"#0,00%\"),\"\")&\")^\"&TEXT(E_LxyRAlterI,\"#0,0\")&\"]} \"&IF(E_VVR<1,\"/ \"&TEXT(E_VVR,\"0,####\"),\"\")&IF(U8>0,\" / (1 + \"&TEXT(U8,\"#0,00%\")&\")\",\"\")&\" / 12 \"","v":{"$error":"#VALUE!"}},null,null,"E_Halbteilung",false]
[null,{"$f":"IFERROR(IF(B20=\"\",\"\",\"Darstellung der finanzmathematischen Berechnungsparameter. Geringe Ergebnisabweichungen beruhen auf Rundungs- und Interpolationsdifferenzen:\"),\"\")","v":""},{"$nulls":6},{"$f":"IFERROR(\"Barwertfaktor (Jahr): \"&TEXT(IF(E_RenteKapital=2,+E_Ergebnis/E_Kapital/12,E_Kapital/E_Ergebnis/12),\"###,####\"),\"\")","v":""},{"$nulls":6},"E_VerrentungText",{"$f":"\"Monatsrente = {[\"&\"Kapital \"&IF(E_Anwartschaftszeit>0,\" x (1 + \"&\"Rezins\"&\")^Anw.zeit\",\"\")&\" x (\"&\"Rezins\"&IF(E_ReTrend1>0,\" - \"&\"Retrend)\",\"\")&\"] / [1-1/(1+(\"&\"Rezins\"&IF(E_ReTrend1>0,\" - \"&\"Retrend\",\"\")&\")^\"&\"Lebenserw.\"&\"]}\"&IF(E_Anwartschaftszeit>0,\" / Vorversterbensfaktor\",\"\")&IF(U8>0,\" / (1 + \"&IF(E_Ifaktor>0,\"Invaliditätsfator \",\"\")&IF(AND(E_Ifaktor>0,E_HFaktor>0),\"+\",\"\")&IF(E_HFaktor>0,\" Hinterbliebenenfaktor)\",\")\"),\"\")&\" / 12 \"","v":{"$error":"#VALUE!"}}]
[null,{"$f":"IFERROR(IF(E_RenteKapital=1,Q19,E_BarwertText),\"\")","v":""},{"$nulls":13},"E_Abweichung",{"$f":"ABS(1-H15/E15)","v":{"$error":"#DIV/0!"}}]
[null,{"$f":"IFERROR(IF(E_RenteKapital=2,T_Barwert,T_Verrentung),\"\")","v":""},{"$nulls":13},"((E_Kapital*(1+(E_ReZins1))^(E_Rentenalter-E_Alter)*(E_ReZins1-E_ReTrend1))/(1-1/(1+(E_ReZins1-E_ReTrend1))^E_LxyRAlterI)/E_VVR/12)/WENN(ODER(E_Invalidität;E_Hinterbliebene);(1+L7);1)"]
[null,"© Rechtsanwalt Jörn Hauß, Vom-Rath-Str. 10, 47051 Duisburg, Tel: 0203/286870",null,"Mail an Rechtsanwalt Hauß",null,"Büro Glockner, Tiefentalstr. 176228 Karlsruhe, Tel: 0721/491434",null,null,"VA-Kasse",{"$nulls":6},"E_InvaliditätAusglBer",false,"E_IFaktorAusglBer",{"$f":"IF(E_InvaliditätAusglBer,VLOOKUP(E_AlterABer,CHOOSE(IF(E_RelegalterABer<60,60,IF(E_RelegalterABer>67,67,E_RelegalterABer))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(E_sex,16,7,25),1),0)*J11","v":{"v":0,"d":"0.00%"}},{"$f":"ROUND(E_IFaktorAusglBer+E_HfaktorAusglBer,4)","v":{"v":0,"d":"0.00%"}}]
[null,"Information:",{"$nulls":6},{"$f":"IF(E_BerDat2=\"\",\"\",\"Renten-Barwerte Berecht.\")","v":""},{"$nulls":6},"E_HinterbliebeneAusglBer",false,"E_HFaktorAusglBer",{"$f":"IF(E_HinterbliebeneAusglBer,VLOOKUP(E_AlterABer,CHOOSE(IF(E_RelegalterABer<60,60,IF(E_RelegalterABer>67,67,E_RelegalterABer))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(E_sex,17,8,26),1)*J12,0)","v":{"v":0,"d":"0.00%"}},{"$nulls":4},{"$f":"\" x \"&\"(1 + \"&IF(E_Ifaktor>0,TEXT(E_Ifaktor,\"##0,00%\"),\"\")&IF(AND(E_Ifaktor>0,E_HFaktor>0),\" + \",\"\")&IF(E_HFaktor>0,TEXT(E_HFaktor,\"##0,00%\")&IF(AND(E_Ifaktor>0,E_HFaktor>0),\")\",\")\"),\")\")","v":" x (1 +  + )"}]
[null,{"$f":"IFERROR(IF(E_Kapital+E_Ergebnis=0,\"\",\"Bei Einzahlung des Kapitalbetrags von \"&TEXT(IF(E_RenteKapital=2,IF(E_KapWert>0,E_KapWert,E_Ergebnis),E_Kapital),\"###.##0\")&\" zum \"&TEXT(E_BerDat1,\"TT.MM.JJJJ\")&\" in die DRV, werden \"&TEXT(Entgeltpunkte1,\"##0,0000\")&\" EP begründet. Daraus resultiert im Renteneintrittsalter bzw. bei einem Rentenbezieher im Berechnungszeitpunkt bei Annahme einer Dynamik von \"&TEXT(RententrendDRV,\"0,00%\")&\" eine Rente der ausgleichspflichtigen Person in Höhe von: \"&TEXT(X5,\"#.##0 €\")&\".\"&\".\"),\"\")","v":""},{"$nulls":6},{"$f":"IFERROR(\"Quellversorgung: \"&TEXT(E33,\"#.##0 €\"),\"\")","v":""},{"$nulls":6},"T_Barwert",{"$f":"IF(E_RenteKapital=2,\"Barwert der Rente = [\"&TEXT(E_Kapital*12,\"#.##0,00 €\")&\"/\"&TEXT(E_ReZins1-E_ReTrend1,\"#0,00%\")&\" × (1-1/(1+\"&TEXT(E_ReZins1-E_ReTrend1,\"#0,00%\")&\")^\"&TEXT(E_LxyRAlter,\"#0,00\")&\")]\"&IF(E_Anwartschaftszeit>0,\" / [( 1+\"&TEXT(E_ReZins1-IF(E_Volldynamik,E_ReTrend1,0),\"#0,00%\")&\")^\"&TEXT(E_Anwartschaftszeit,\"#0,00\")&\"]\"&E_T_VVR&IF(U8>0,E_T_HRIR,\"\"),IF(U8>0,E_T_HRIR,\"\")),\"\")","v":{"$error":"#VALUE!"}}]
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[null,{"$f":"\"Datenpflege bis \"&TEXT(Enddatum,\"TT.MM.JJ\")&\" Aktualisierung unter <Parameter> möglich. Laufzeitbegrenzung bis: \"&TEXT(Laufzeitbegrenzung,\"TT.MM.JJ\")","v":"Datenpflege bis 29.02.24 Aktualisierung unter <Parameter> möglich. Laufzeitbegrenzung bis: 31.12.24"},{"$nulls":13},"E_ReZins",{"$f":"IF(E_RezinsAngabe<>\"\",E_RezinsAngabe*100,IF(E_BerDat1<IF(E_BilMoG10,BilMoG10Anfang,BilMoGAnfang),5.5,IF(E_BerDat1<=BilMogEnde,VLOOKUP(E_BerDat1,IF(E_BilMoG10,BilMoG10,BilmoGZins),IF(AND(Realdauer=TRUE,E_LxyRAlter<15),E_LxyRAlter+1,16)),0)))","v":0},{"$f":"BilMogEnde","v":"2024-02-29"},{"$f":"IF(E_Anwartschaftszeit>0,\" x \"&TEXT(E_VVR2,\"###.###\")&\" / \"&TEXT(E_VVR1,\"###.###\"),\"\")","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(E_BerDat1,BilmoGZins,16)","v":{"$error":"#N/A"}},"E_BimMoG10",true]
[{"$nulls":15},"E_Renteneintritt",{"$f":"DATE(YEAR(E_Datum1)+E_Rentenalter,MONTH(E_Datum1)+(E_Rentenalter-INT(E_Rentenalter))*12,DAY(E_Datum1))","v":{"$error":"#VALUE!"}}]
[{"$nulls":15},"E_Rentner",{"$f":"IF(F9=\"Rentner!\",1,0)","v":0},{"$nulls":3},{"$f":"E_Kapital*IF(E_AnwartschaftszeitABer>0,(1+E_ReZins1)^(E_AnwartschaftszeitABer),1)*((E_ReZins1-E_ReTrend1)/(1-1/(1+(E_ReZins1-E_ReTrend1))^E_LXYAlterABer))/E_VVRAusglBer/12/IF(OR(E_InvaliditätAusglBer,E_HinterbliebeneAusglBer),(1+T22),1)","v":{"$error":"#VALUE!"}}]
[null,"Rentenerwartung in DRV",null,null,{"$f":"IF(E_RenteKapital=2,E_Ergebnis,E_Kapital)/VLOOKUP(E_BerDat1,UmrechnungEP_Kap,IF(Ost,3,2))*VLOOKUP(E_BerDat1,aktRW,IF(Ost,3,2))","v":{"$error":"#N/A"}},{"$nulls":10},"E_Rentenalter",{"$f":"IF(E_Datum1=\"\",\"\",IF(E_Rentenaltereingabe=\"\",VLOOKUP(YEAR(E_Datum1),Renteneintrittstabelle,3),E_Rentenaltereingabe))","v":""},{"$nulls":3},"=E_Kapital*WENN(E_AnwartschaftszeitABer>0;(1+E_ReZins1)^(E_AnwartschaftszeitABer);1)*(E_ReZins1-E_ReTrend1))/(1-1/(1+(E_ReZins1-E_ReTrend1))^E_LXYAlterABer)/E_VVRAusglBer/12)/WENN(ODER(E_InvaliditätAusglBer;E_HinterbliebeneAusglBer);1)"]
[null,"Renten-Barwert ausglber. Person in DRV",null,null,{"$f":"-PV(E_ReZins1-RententrendDRV,E_AnwartschaftszeitABer,,-PV(E_ReZins1-RententrendDRV,E_LXYAlterABer,E29*12))","v":{"$error":"#VALUE!"}},{"$nulls":15},"E_Kapital",66534,66534,66556]
[null,"Zuschlag HR + IR",{"$nulls":13},"E_Rezins1",{"$f":"IF(E_RezinsAngabe<>\"\",E_RezinsAngabe,IF(E_Rezins/100>0,E_Rezins/100,0))","v":{"v":0,"d":"0.00%"}},{"$nulls":3},"E_AnwartschaftszeitABer",{"$f":"E_AnwartschaftszeitABer","v":{"$error":"#VALUE!"}},20,20]
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[null,"Renten-Barwert ausglber. Person in Quellversorgung",null,null,{"$f":"-PV(E_ReZins1,E_AnwartschaftszeitABer,,-PV(E_ReZins1-E_ReTrend1,E_LXYAlterABer,ErgebnisABer*12))","v":{"$error":"#VALUE!"}},{"$nulls":10},"E_LxyRAlter",{"$f":"ROUND(VLOOKUP(IF(E_Rentenalter>E_Alter,ROUND(E_Rentenalter,2),ROUND(E_Alter,2)),CHOOSE(E_sex,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),E_Tabschritt),2)","v":{"$error":"#VALUE!"}},"RK",{"$nulls":3},{"$f":"+V32*V30","v":{"$error":"#VALUE!"}},{"$f":"+W32*W30","v":98866.024045464},{"$f":"+X32*X30","v":{"$error":"#VALUE!"}}]
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[{"$nulls":15},"E_AnwartschaftszeitABer",{"$f":"ROUND(IF(E_RelegalterABer-E_AlterABer<0,0,E_RelegalterABer-E_AlterABer),4)","v":{"$error":"#VALUE!"}},{"$f":"+R35","v":"RK"},{"$f":"ROUND(E_AnwartschaftszeitABer-M7,4)","v":{"$error":"#VALUE!"}}]
[null,"Barwert der Leistung ab Renteneintritt im Renteneintritt",{"$nulls":13},"E_VVRAusglBer",{"$f":"IF(+E_VVR2AglBer/E_VVR1AglBer>1,1,+E_VVR2AglBer/E_VVR1AglBer)","v":{"$error":"#VALUE!"}}]
[null,"Barwert des Barwerts der Renteleistung im EzE",{"$nulls":4},{"$f":"E37*(1+E_ReZins1)^-Anwartschaftszeit","v":{"$error":"#VALUE!"}},{"$nulls":8},"E_VVRAusglBer",{"$f":"TEXT(E_VVR2AglBer,\"###.##0\")&\" / \"&TEXT(E_VVR1AglBer,\"###.##0\")","v":{"$error":"#VALUE!"}}]
[null,"Barwert EzE incl. HR-IR",{"$nulls":13},"E_VVR2AglBer",{"$f":"VLOOKUP(E_RelegalterABer,CHOOSE(E_sex,G_Kohorte_F,G_Kohorte_M,G_Kohorte_N),E_Tabschritt2)","v":{"$error":"#VALUE!"}},"E_VVR1AglBer",{"$f":"VLOOKUP(E_AlterABer,CHOOSE(E_sex,G_Kohorte_F,G_Kohorte_M,G_Kohorte_N),E_Tabschritt2)","v":{"$error":"#VALUE!"}},"RK_VVRAglBer",{"$f":"VLOOKUP(RK_AlterAusglBer,CHOOSE(E_sex,G_Kohorte_F,G_Kohorte_M,G_Kohorte_N),E_Tabschritt2)","v":{"$error":"#VALUE!"}},"RK_VVRAglBer_Faktor",{"$f":"+E_VVR2AglBer/RK_VVAAusglBer","v":{"$error":"#VALUE!"}}]
[null,"Barwert EzE incl. HR-IR x VVR",{"$nulls":4},{"$f":"+G38*E_VVR","v":{"$error":"#VALUE!"}},{"$nulls":8},"E_AlterABer",{"$f":"ROUND(IF(E_BerDat2=\"\",\"\",YEARFRAC(E_BerDat2,E_BerDat1,3)),4)","v":{"$error":"#VALUE!"}},{"$f":"+(E_RelegalterABer-INT(E_RelegalterABer))*12","v":{"$error":"#VALUE!"}}]
[{"$nulls":15},"E_RentenEintrittABer",{"$f":"DATE(YEAR(E_BerDat2)+E_RelegalterABer,MONTH(E_BerDat2+1)+R40,1)","v":{"$error":"#VALUE!"}},{"$f":"YEARFRAC(E_BerDat1,Q41,3)","v":{"$error":"#VALUE!"}}]
[{"$nulls":17},{"$f":"-FV(2.2%,R41,,50000)","v":{"$error":"#VALUE!"}}]
[{"$nulls":15},"Rentenalter",{"$f":"IF(E_Rentenalter>0,E_Rentenalter,VLOOKUP(Geburtsjahr,Renteneintrittstabelle,3))","v":""}]
[{"$nulls":15},"Realdauer",false]
[{"$nulls":15},"Ost",true]

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[]
[]
[null,"Kern Mauch & Kollegen","HGB-Zinsprognose","Kern Mauch & Kollegen (kmkoll.de)"]

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[]
[null,"© Jörn Hauß, FA-FamR\nVom-Rath-Str. 10, 47051 Duisburg, Tel: 0203/286870, Hauss@anwaelte-du.de"]
[null,"Die hier durchgeführte Berechnung ist automatisiert erstellt. Sie folgt versicherungsmathematischen Grundsätzen. Die mit diesem Programm gefundenen Ergebnisse bedürfen im Einzelfall sachverständiger Prüfung. Autor, Verleger und Vertreiber haften daher nicht für die ermittelten Ergebnisse"]
[null,{"$f":"Name &IF(Aktennummer<>\"\",\" / \" & Aktennummer,\"\")& IF(#NAME?<>\"\",\" / \" &#NAME?,\"\")","v":{"$error":"#NAME?"}}]
[null,{"$f":"\"Versorgungsträger: \"&VT_Name","v":{"$error":"#NAME?"}}]
[null,"Falldaten:"]
[]
[null,{"$f":"\"Geburtsdatum\"&IF(E_sex=1,\" des Versorungsinhabers (m): \",\"der Versorgungsinhaberin (w):\")","v":"Geburtsdatum des Versorungsinhabers (m): "},{"$f":"IF(E_Datum1=\"\",\"\",E_Datum1)","v":""}]
[null,{"$f":"\"Berechnungszeitpunkt:\"","v":"Berechnungszeitpunkt:"},{"$f":"IF(E_BerDat1=0,\"\",E_BerDat1)","v":""}]
[null,{"$f":"IF(E_RenteKapital=1,\"zu verrentender Kapitalbetrag:\",\"zu kapitalisierende Monatsrente:\")","v":"zu kapitalisierende Monatsrente:"},{"$f":"IF(E_Kapital=\"\",\"\",E_Kapital)","v":""}]
[null,{"$f":"\"Alter \"&CHOOSE(E_sex,\"des Versorgungsinhabers\",\"der Versorgungsinhaberin\",\"der/des Versorgungsinhabenden\")&\" im Berechnungszeitpunkt:\"","v":"Alter des Versorgungsinhabers im Berechnungszeitpunkt:"},{"$f":"IFERROR(IF(E_BerDat1=\"\",\"\",E_Alter),\"\")","v":""}]
[null,"Rechnungszins:",{"$f":"IFERROR(IF(E_BerDat1=\"\",\"\",IF(E_RezinsAngabe=\"\",E_ReZins1,E_RezinsAngabe)),\"\")","v":""}]
[null,"Dynamik:",{"$f":"IF(C10=\"\",\"\",E_ReTrend1)","v":""}]
[null,"Renteneintrittsalter in Jahren:",{"$f":"IF(C10=\"\",\"\",IF(E_Rentenaltereingabe=\"\",E_Rentenalter,E_Rentenaltereingabe))","v":""}]
[null,{"$f":"\"Lebenserwartung \"&IF(E_sex=3,\" - unisex \",\"\")&\"im \"&IF(C12>C15,\"Berechnungszeitpunkt: \",\"Renteneintritt: \")&\" Generationensterbetafel DESTATIS 2020\"","v":"Lebenserwartung im Renteneintritt:  Generationensterbetafel DESTATIS 2020"},{"$f":"IFERROR(IF(E_BerDat1=\"\",\"\",E_LxyRAlter),\"\")","v":""}]
[null,"Anwartschaftszeit bis Renteneintritt:",{"$f":"IFERROR(IF(C12=\"\",\"\",IF(C15-C12<0,\"keine\",ROUND(E_Rentenalter-E_Alterswahl,2))),\"\")","v":""}]
[null,{"$f":"IFERROR(IF(C12>=C15,\"kein Vorversterbensrisiko, da Renteneintrittsalter erreicht\",\"Vorversterbensrisiko  (Kohortensterbetafel DESTATIS 2020\"&IF(E_sex=3,\" - unisex\",\"\")&\"): \"&IF(E_BerDat1=\"\",\"\",IF(E_Rentner=\"Rentner!\",\"\",E_VVR_T))),\"\")","v":"kein Vorversterbensrisiko, da Renteneintrittsalter erreicht"},{"$f":"IFERROR(IF(E_BerDat1=\"\",\"\",IF(C12>=C15,\"\",E_VVR)),\"\")","v":""}]
[null,{"$f":"IF(C12>=C15,\"Invaliditätszuschlag entfällt, da Rentenbezug\",\"Invaliditätszuschlag\"&IF(E_sex=3,\" - unisex\",\"\")&\": \")","v":"Invaliditätszuschlag entfällt, da Rentenbezug"},{"$f":"IF(E_BerDat1=\"\",\"\",IF(E_Rentner=1,\"\",E_Ifaktor))","v":""}]
[null,{"$f":"\"Hinterbliebenenzuschlag\"&IF(E_sex=3,\" - unisex\",\"\")&\": \"","v":"Hinterbliebenenzuschlag: "},{"$f":"IF(E_BerDat1=\"\",\"\",E_HFaktor)","v":""}]
[null,{"$f":"IF(E_RenteKapital=1,\"zu erwartende Monatsrente:\",\"Barwert der Rente:\")","v":"Barwert der Rente:"},{"$f":"E_Ergebnis","v":{"v":0,"d":"0 €"}}]
[null,{"$f":"IF(E_BerDat2=0,\"\",\"Rentenerwartung der am \"&TEXT(E_BerDat2,\"TT.MM.JJJJ\")&\" geborenen auglber.Person bei Renteneintritt im Alter \"&TEXT(Berechnungstext!C15,\"0,00\"))","v":"Rentenerwartung der am  geborenen auglber.Person bei Renteneintritt im Alter "},{"$f":"IF(ErgebnisABer>0,ErgebnisABer,\"\")","v":""}]
[null,{"$f":"IF(E_BerDat1=\"\",\"\",'Einzel-Bewertung'!B20)","v":""}]
[]
[null,{"$f":"IF(E_BerDat1=\"\",\"\",'Einzel-Bewertung'!B21)","v":""}]

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[{"$nulls":30},"Tage"]
[null,"        Zeitdifferenzbestimmung Basis:",{"$nulls":9},"360 Tage / Jahr",{"$nulls":9},"Ehezeitanteilsbestimmung",{"$nulls":8},"Monate"]
[null,{"$f":"IF(OR(Ehevon=\"\",Ehebis=\"\"),\"Bitte zunächst die Ehezeit ausfüllen →→→→→→→→→→→→→→→→→→→→→\",\"Ehezeit wird in rosa angezeigt\")","v":"Bitte zunächst die Ehezeit ausfüllen →→→→→→→→→→→→→→→→→→→→→"},{"$nulls":5},"â",{"$nulls":3},"365 Tage / Jahr",{"$nulls":9},"von         Ehezeit          bis",{"$nulls":7},false,"Jahre"]
[null,"tragen Sie die Daten von … bis … in die weißen Felder ein",{"$nulls":9},2,{"$nulls":11},"Bitte tragen Sie EzA und EzE ein",{"$nulls":6},1]
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[null,"Faktor*) ist stets <1, bei Teilzeitbeschäftigung von Beamten. Stundenweise Berechnung möglich durch Eingabe von '=' vor den Teilzeitfaktor also bei 21 von 28 Std.: =21/28. Die Beschränkung wirkt sich nur auf die mit *) gekennzeichneten Spalten aus.",{"$nulls":19},{"$f":"\"9.   Ehezeitanteil: \"&TEXT(AA27,\"#.##0\")&\" / \"&TEXT(G27,\"#.##0\")","v":"9.   Ehezeitanteil:  / "},null,{"$f":"IFERROR(IF(G27>0,ROUND(AA27/G27,4),\"\"),\"\")","v":""},"KV- & PV in %:"]
[{"$nulls":21},"10. Renten-/Pensionshöhe",null,{"$f":"13652.16/12/1.95583","v":{"v":581.6865473993139,"d":"581.69 €"}},null,{"$f":"\"KV&PV x \"&TEXT(X30,\"##,0%\")","v":"KV&PV x "},{"$f":"IFERROR(-AA30*IF(X32>0,X32,0),\"\")","v":""}]
[{"$nulls":21},"11. Ehezeitanteil Rente / Forder.",null,{"$f":"IFERROR(+X31*X30,\"\")","v":""},null,"Netto:",{"$f":"IFERROR(X32+AA31,\"\")","v":""}]
[null,"© Rechtsanwalt Jörn Hauß, Fachanwalt f. Familienrecht, Duisburg, Tel: 0203/286870 Fax: 0203/2868777, Mail Hauss@anwaelte-du.de, www.anwaelte-du.de"]

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["Periodensterbetafel Deutschland 2018 / 2020"]
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[2,"Deutsche Rentenversicherung Nord (Mecklenburg-Vorpommern)","Platanenstr. 43, 17033 Neubrandenburg",1,"Baden-Württemberg","Landesbeamtenversorgungsgesetz Baden-Württemberg (LBeamtVGBW)","§ 13","nein"]
[3,"Deutsche Rentenversicherung Mitteldeutschland (Thüringen)","Kranichfelder Str. 3, 99097 Erfurt",2,"Bayern","Bayerisches Beamtenversorgungsgesetz (BayBeamtVG)",null,"nein"]
[4,"Deutsche Rentenversicherung Berlin-Brandenburg (Brandenburg)","Knobelsdorffstraße 92, 14059 Berlin",3,"Berlin","Beamtenversorgungsgesetz 2006 mit landesrechtlichen Änderungen","§ 57 BeamtVG","Pensionistenprivileg"]
[8,"Deutsche Rentenversicherung Mitteldeutschland (Sachsen-Anhalt)","Paracelsusstr. 21, 06114 Halle",4,"Brandenburg","Beamtenversorgungsgesetz 2006 mit landesrechtlichen Änderungen","§ 57 BeamtVG","Pensionistenprivileg"]
[9,"Deutsche Rentenversicherung Mitteldeutschland (Sachsen)","Georg-Schumann-Straße 146, 4159 Leipzig",5,"Bremen","Bremisches Beamtenversorgungsgesetz vom 23. Oktober 2007","§ 7","bis 31.12.2010"]
[10,"Deutsche Rentenversicherung Braunschweig-Hannover (Hannover)","Lange Weihe 2, 30880 Laatzen",6,"Hamburg","Hamburgisches Beamtenversorgungsgesetz (HmbBeamtVG) vom 26. Januar 2010","§ 68","nein"]
[11,"Deutsche Rentenversicherung Westfalen","Gartenstr. 194, 48147 Münster",7,"Hessen","Hessisches Beamtenversorgungsgesetzes (HBeamtVG) vom 28. Januar 2011","§ 57","Pensionistenprivileg"]
[12,"Deutsche Rentenversicherung Hessen","Städelstraße 28, 60596 Frankfurt/Main",8,"Mecklenburg-Vorp.","Beamtenversorgungsgesetz 2006 mit landesrechtlichen Änderungen","§ 57","Pensionistenprivileg"]
[13,"Deutsche Rentenversicherung Rheinland (Rheinprovinz)","40194 Düsseldorf",9,"Niedersachsen","Beamtenversorgungsgesetz 2006 mit landesrechtlichen Änderungen","§ 57","Pensionistenprivileg"]
[14,"Deutsche Rentenversicherung Bayern Süd (Oberbayern)","84024 Landshut",10,"Nordrhein-Westfalen","Beamtenversorgungsgesetz 2006 mit landesrechtlichen Änderungen",null,"ja bis 31.5.2013"]
[15,"Deutsche Rentenversicherung Bayern Süd (Niederbayern-Oberpfalz)","81729 München",11,"Rheinland-Pfalz","Beamtenversorgungsgesetz 2006 mit landesrechtlichen Änderungen","§ 57","Pensionistenprivileg"]
[16,"Deutsche Rentenversicherung Rheinland-Pfalz","Eichendorffstr. 4-6, 67346 Speyer",12,"Saarland","Saarländisches Beamtenversorgungsgesetz (SBeamtVG) vom 14. Mai 2008","§ 57","Pensionistenprivileg"]
[17,"Deutsche Rentenversicherung Saarland","Martin-Luther-Str. 2-4. 66111 Saarbrücken",13,"Sachsen","Beamtenversorgungsgesetz 2006 mit landesrechtlichen Änderungen","§ 57","Pensionistenprivileg"]
[18,"Deutsche Rentenversicherung Nordbayern (Ober- und Mittelfranken)","95440 Bayreuth",14,"Sachsen-Anhalt","Beamtenversorgungsgesetz 2006 mit landesrechtlichen Änderungen","§ 57","Pensionistenprivileg"]
[19,"Deutsche Rentenversicherung Nord (Hamburg)","Friedrich-Ebert-Damm 245, 22159 Hamburg",15,"Schleswig-Holstein","Beamtenversorgungsgesetz Schleswig-Holstein - SHBeamtVG","§ 68","ja bis 28.2.2012"]
[20,"Deutsche Rentenversicherung Nordbayern (Unterfranken)","Friedenstr. 12/14, 97072 Würzburg",16,"Thüringen","Beamtenversorgungsgesetz 2006 mit landesrechtlichen Änderungen","§ 57","Pensionistenprivileg"]
[21,"Deutsche Rentenversicherung Schwaben","70429 Stuttgart",17,"Bund","Bundesbeamtenversorgungsgesetz",null,"nein"]
[23,"Deutsche Rentenversicherung Baden-Württemberg (Württemberg)","76122 Karlsruhe"]
[24,"Deutsche Rentenversicherung Baden-Württemberg (Baden)","76122 Karlsruhe"]
[25,"Deutsche Rentenversicherung Berlin-Brandenburg (Berlin)","Knobelsdorffstr. 92, 14059 Berlin"]
[26,"Deutsche Rentenversicherung Nord (Schleswig-Holstein)","Ziegelstr. 150, 23556 Lübeck"]
[28,"Deutsche Rentenversicherung Oldenburg-Bremen","Huntestr. 11, 26135 Oldenburg"]
[29,"Deutsche Rentenversicherung Braunschweig-Hannover (Braunschweig)","Kurt-Schumacher-Str. 20, 38120 Braunschweig"]
[38,"Deutsche Rentenversicherung Knappschaft-Bahn-See (Wirtschaftsbereich Bahn)","Pieperstraße 14 - 28, 44789 Bochum"]
[39,"Deutsche Rentenversicherung Knappschaft-Bahn-See (Wirtschaftsbereich Seefahrt)"]
[40,"Zentrale Zulagenstelle für Altersvermögen (Zulagenummer nach § 90 I 2 EStG)"]
[42,"Deutsche Rentenversicherung Bund","10704 Berlin"]
[80,"Deutsche Rentenversicherung Knappschaft-Bahn-See (Berlin, Bremen, Hamburg, Niedersachsen, Westfalen und Schleswig-Holstein)"]
[81,"Deutsche Rentenversicherung Knappschaft-Bahn-See (Hessen und Rheinprovinz)"]
[82,"Deutsche Rentenversicherung Knappschaft-Bahn-See (Baden-Württemberg, Bayern, Rheinland-Pfalz und Saarland)"]
[89,"Deutsche Rentenversicherung Knappschaft-Bahn-See (Brandenburg, Mecklenburg-Vorpommern, Sachsen-Anhalt, Sachsen und Thüringen)"]

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[1,"Kapitalwertkontrolle & Adäquanzprüfung\nnach BVerfG 1 BvL 5/18 und BGH XII ZB 230/16","BVerfG 1 BvL 5/18",{"$f":"\"Zur Anzeige der Werte bitte die Check-Boxen für die einzelnen Versorgungen aktivieren\"","v":"Zur Anzeige der Werte bitte die Check-Boxen für die einzelnen Versorgungen aktivieren"},{"$nulls":3},"Anderer Gatte",{"$nulls":5},"VersGebJahrgPfl.","Tabschritte",null,null,"m",null,"Rente","Kapital",{"$nulls":5},"Zur Aktivierung der Grafik-Anzeige bitte die jeweilige Check-Box aktivieren"]
[2,"Die mit diesem Programmteil errechneten Rentenvolumina (Z. 15) und Barwerte (Z. 19) sind für die Versorgungen nach einheitlichen Kriterien (Sterbetafeln Stat.Bundesamt, Invalidisierungs- und Hinterbliebenenwahrscheinlichkeit und Rechnungszins) berechnet. Dadurch weichen sie von den von den VT mitgeteilten Kapitalwerten oft ab. Das macht aber nur deutlich, dass eine Saldierung auf Basis der mitgeteilten Kapwerte nicht erfolgen kann.","BGH XII ZB 230/16","Quell-Versorgung",{"$f":"\"DRV\"&CHAR(10)&IF(SUM(K4:K5)>0,\"\",IF(E6+K4+K5>0,\"manuell eingegeben\",\" aus \"&IF(E20>0,TEXT(IF(D21>0,D21,D20),\"#.###.##0 €\"),\"\")))","v":"DRV\n aus 0 €"},{"$f":"\"VerAusglK\"&IF(_xlfn.ISFORMULA(Adaequanz_RentenhoeheVersAusglK),\"\",IF(VersAusglKJa,IF(Adaequanz_RentenhoeheVersAusglK>0,\" aus \"&TEXT(IF(Adaequanz_AusglWertQuelle>0,Adaequanz_AusglWertQuelle,Adaequanz_errechneterKapWert),\"#.##0,00 €\"),\"\"),\"\"))","v":"VerAusglK"},"Sonstige Versorgung","Versorgungserwerb des anderen \nGatten in DRV",null,"ausgleichsbe-rechtigte Person","ausgleichspflich-tige Person",null,"Pflichtiger",{"$f":"YEAR(Adaequanz_GebDat)+IF(MONTH(Adaequanz_GebDat)>6,1,0)","v":1900},{"$f":"+VersGebJahrgPfl-1900+2","v":2},null,null,"w","Bagatellgrenze",{"$f":"VLOOKUP(YEAR(B_Dat),MonatlicheBezugsgröße,4)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(YEAR(B_Dat),MonatlicheBezugsgröße,5)","v":{"$error":"#VALUE!"}}]
[3,"Ehezeitende (EzE) eingeben:",{"$f":"IF(D4>0,D4,IF(Dat_EzE>0,Dat_EzE,\"\"))","v":""},null,{"$f":"IF(B_Dat=\"\",\"\",IF(AND(Adaequanz_Zugangsfaktor<1,E9>0),\"Rentenabschl. § 77 SGB VI\",IF(Adaequanz_DRV_Alter>E9,\"§ 187 IV SGB VI beachten\",\"\")))","v":""},"Bitte den Rentenwert im Rechner der VersAusglK im Internet ermitteln","Die Berechnungs-parameter der Ziel-Versorgung sind von dieser zu erfragen.",null,"Rente in DRV",{"$nulls":3},"Berechtigter",{"$f":"YEAR(Adaequanz_GebDatAglBer)+IF(MONTH(Adaequanz_GebDatAglBer)>6,1,0)","v":1900},{"$f":"+N4-1900+2","v":2},null,null,"d",{"$nulls":8},{"$f":"+AE10","v":"Quell-Versorgung "},{"$nulls":3},"Inflation"]
[4,"vom EzE abweichendes Berechnungsdatum eingeben:",null,null,{"$f":"\"Rentenerwerb\"&Zeichen!B7","v":"Rentenerwerb↓"},null,null,{"$f":"\"Rentenerwerb\"&Zeichen!B7","v":"Rentenerwerb↓"},"Beitrag in DRV",{"$nulls":3},"BerechnetAuf",1,{"$f":"IF(BerechnetAuf=1,B_Dat,D5)","v":""},{"$nulls":11},{"$f":"+AF10","v":"DRV "},{"$nulls":3},{"$f":"(VLOOKUP(B_Dat,VPI,2)/VLOOKUP(DATE(YEAR(B_Dat)-10,MONTH(B_Dat),DAY(B_Dat)),VPI,2))-1","v":{"$error":"#N/A"}}]
[5,{"$f":"\"Geschlecht \"&IF(BGHXIIZB23016,\"ausgleichsber.\",\"ausgleichspfl.\")&\" Person eingeben (m/w/d)\"","v":"Geschlecht ausgleichspfl. Person eingeben (m/w/d)"},{"$nulls":10},"EP_Ost",false,{"$nulls":12},{"$f":"+AG10","v":"VersAusglK "},{"$nulls":3},{"$f":"_xlfn.RRI(YEARFRAC(DATE(YEAR(B_Dat)-10,MONTH(B_Dat),DAY(B_Dat)),B_Dat,0),VLOOKUP(DATE(YEAR(B_Dat)-10,MONTH(B_Dat),DAY(B_Dat)),VPI,2),VLOOKUP(DATE(YEAR(B_Dat),MONTH(B_Dat),DAY(B_Dat)),VPI,2))","v":{"$error":"#VALUE!"}},"BGH XII ZB 230/16",false]
[6,{"$f":"\"Geburtsdatum der \"&IF(BGHXIIZB23016,\"ausgleichsberechtigten \",\"ausgleichspflichtigen \")&\"Person eingeben: (ggfls. aus Datenerfassung)\"","v":"Geburtsdatum der ausgleichspflichtigen Person eingeben: (ggfls. aus Datenerfassung)"},{"$f":"IF(D7>0,D7,IF(D7=\"\",IF(D6=\"m\",Dat_GebDat_M,IF(D6=\"w\",Dat_GebDat_F,IF(D6=\"d\",\"Gebdat Eingabe!\",0)))))","v":"00:00:00"},null,{"$f":"IF(Adaequanz_GebDat=0,\"\",Adaequanz_GebDat)","v":""},{"$f":"+E7","v":""},{"$f":"+F7","v":""},null,{"$f":"+Adaequanz_GebDatAglBer","v":"00:00:00"},{"$f":"+I7","v":"00:00:00"},{"$f":"+J7","v":"00:00:00"},null,"AktRWEZE",{"$f":"VLOOKUP(B_Dat,aktRW,WO_Schalter)","v":{"$error":"#N/A"}},{"$nulls":12},{"$f":"+AH10","v":"Sonstige "}]
[7,{"$f":"IF(D5=\"\",\"Alter im Ehezeitende \"&IF(Adaequanz_GebDat=\"\",\"\",TEXT(B_Dat,\"TT.MM.JJJJ\")),\"Alter im Berechnungszeitpunkt \"&IF(Adaequanz_GebDat=\"\",\"\",TEXT(D5,\"TT.MM.JJJJ\")))","v":"Alter im Ehezeitende "},null,{"$f":"IFERROR(IF(D7+Adaequanz_GebDat=0,\"\",IFERROR(IF(AND(Adaequanz_GebDat=\"\",Adaequanz_GebDatDRV=\"\"),\"\",ROUND(YEARFRAC(Adaequanz_GebDat,IF(AND(BerechnetAuf=2,D5>0),D5,B_Dat),0),2)),\"\")),\"\")","v":""},{"$f":"IFERROR(IF(E7=\"\",\"\",ROUND(YEARFRAC(E7,IF(AND(BerechnetAuf=2,D5>0),$D5,B_Dat),0),2)),\"\")","v":""},{"$f":"IFERROR(IF(F7=\"\",\"\",ROUND(YEARFRAC(F7,IF(AND(BerechnetAuf=2,E5>0),$D5,B_Dat),0),2)),\"\")","v":""},{"$f":"IFERROR(IF(G7=\"\",\"\",ROUND(YEARFRAC(G7,IF(AND(BerechnetAuf=2,F5>0),$D5,B_Dat),0),2)),\"\")","v":""},{"$f":"IFERROR(IF(AND(Adaequanz_GebDat=\"\",H7=\"\"),\"\",ROUND(YEARFRAC(H7,IF(AND(BerechnetAuf=2,$D5>0),$D5,B_Dat),0),2)),\"\")","v":""},{"$f":"IFERROR(IF(AND(Adaequanz_GebDat=\"\",I7=\"\"),\"\",ROUND(YEARFRAC(I7,IF(AND(BerechnetAuf=2,$D5>0),$D5,B_Dat),0),2)),\"\")","v":""},{"$f":"IFERROR(IF(AND(Adaequanz_GebDat=\"\",J7=\"\"),\"\",ROUND(YEARFRAC(J7,IF(AND(BerechnetAuf=2,$D5>0),$D5,B_Dat),0),2)),\"\")","v":""},{"$f":"IFERROR(IF(AND(Adaequanz_GebDat=\"\",K7=\"\"),\"\",ROUND(YEARFRAC(K7,IF(AND(BerechnetAuf=2,$D5>0),$D5,B_Dat),0),2)),\"\")","v":""},null,"SexWahl",{"$f":"IF(D6=\"M\",1,IF(D6=\"W\",2,IF(D6=\"D\",3,1)))","v":1},null,{"$f":"IFERROR(VLOOKUP(IF(Adaequanz_ReEintrittPfl<Adaequanz_QV_Alter,Adaequanz_QV_Alter,Adaequanz_ReEintrittPfl),CHOOSE(Sexwahl,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Adaequanz_GebDat)+IF(MONTH(Adaequanz_GebDat)>6,1,0)-1900+2),0)","v":0},{"$nulls":10},{"$f":"+AI10","v":"∑ Versorg. "},{"$nulls":3},"Ber.","Pfl.",{"$nulls":8},"RentenerwerbDRV","RentenerwerbDRVBer"]
[8,{"$f":"IF(D9=\"\",\"Renteneintrittsalter der Quellversorgung eingeben: \",\"Renteneintritt (in Quellversorgung mit \"&TEXT(Adaequanz_ReEintrittPfl,\"#0,00\")&\" Jahren am \"&TEXT(DATE(YEAR(Adaequanz_GebDat)+INT(Adaequanz_ReEintrittPfl),MONTH(Adaequanz_GebDat)+(Adaequanz_ReEintrittPfl-INT(Adaequanz_ReEintrittPfl))*12+1,1),\"TT.MM.JJJJ\")&\")\")","v":"Renteneintrittsalter der Quellversorgung eingeben: "},null,null,{"$f":"IFERROR(IF(E7=\"\",\"\",IF(Invaliditätsrente,Adaequanz_ReEintrittPfl,Adaequanz_Renteneintritt)),\"\")","v":""},null,null,{"$f":"IF(H7=\"\",\"\",VLOOKUP(YEAR(Adaequanz_GebDatAglBer),Renteneintrittstabelle,3))","v":""},{"$nulls":18},{"$f":"+AJ10","v":"DRV-Ber."},{"$nulls":3},true,true,true,true,false,true,{"$nulls":4},false,false]
[9,"Leistungszeit",null,{"$f":"IFERROR(+P11,\"\")","v":{"v":0,"d":"0.00"}},{"$f":"IFERROR(Q11,\"\")","v":{"v":0,"d":"0.00"}},{"$f":"IFERROR(R11,\"\")","v":{"v":0,"d":"0.00"}},{"$f":"IFERROR(+S11,\"\")","v":{"v":0,"d":"0.00"}},{"$f":"+T11","v":{"v":0,"d":"0.00"}},{"$f":"+U11","v":{"v":0,"d":"0.00"}},{"$f":"+V11","v":{"v":0,"d":"0.00"}},{"$f":"+W11","v":{"v":0,"d":"0.00"}},null,"Invaliditätsrentner",false,null,"Quellversorgung","DRV","VersAusglK","Sonstige","DRV alternativ","VersAusglBer1","VersAusglBer2","VersAusglBer2",{"$nulls":7},{"$f":"D3&\" \"&IF(D6<>\"\",CHOOSE(Sexwahl,männlich,weiblich,\"AusglPfl. \"),\"\")","v":"Quell-Versorgung "},{"$f":"\"DRV \"&IF(D6<>\"\",CHOOSE(Sexwahl,männlich,weiblich,\"AusglPfl. \"),\"\")","v":"DRV "},{"$f":"\"VersAusglK \"&IF(D6<>\"\",CHOOSE(Sexwahl,männlich,weiblich,\"AusglPfl. \"),\"\")","v":"VersAusglK "},{"$f":"\"Sonstige \"&IF(D6<>\"\",CHOOSE(Sexwahl,männlich,Zeichen!B15,\"AusglPfl. \"),\"\")","v":"Sonstige "},{"$f":"Summenzeichen&\" Versorg. \"&IF(D6<>\"\",CHOOSE(Sexwahl,männlich,weiblich,\"AusglPfl.\"),\"\")","v":"∑ Versorg. "},{"$f":"IF(SUM(I12:K12)=0,\"DRV-Ber.\",Summenzeichen&\" Versorg. \")&IF(D6<>\"\",CHOOSE(Sexwahl,weiblich,männlich,\"Ausglber. \"),\"\")","v":"DRV-Ber."},{"$f":"\"DRV \"&IF(D6<>\"\",CHOOSE(Sexwahl,Zeichen!B15,Zeichen!#REF!,\"AusglBer. \"),\"\")","v":"DRV "},{"$f":"I6&\" \"&CHOOSE(Sexwahl,Zeichen!B15,Zeichen!#REF!,\"AusglBer. \")","v":" €"},{"$f":"J6&\" \"&CHOOSE(Sexwahl,Zeichen!B15,Zeichen!#REF!,\"AusglBer. \")","v":" €"},{"$f":"K6&\" \"&CHOOSE(Sexwahl,Zeichen!B15,Zeichen!#REF!,\"AusglBer. \")","v":" €"}]
[10,"Anwartschaftszeit",null,{"$f":"IF(D8=\"\",\"\",IF(D9>D8,D9-D8,0))","v":""},{"$f":"IF(E8=\"\",\"\",IF(E9>E8,E9-E8,0))","v":""},{"$f":"IF(F8=\"\",\"\",IF(F9>F8,F9-F8,0))","v":""},{"$f":"IF(G8=\"\",\"\",IF(G9>G8,G9-G8,0))","v":""},{"$f":"IFERROR(IF(H8=\"\",\"\",IF(H9>H8,H9-H8,0)),\"\")","v":""},{"$f":"IF(I8=\"\",\"\",IF(I9>I8,I9-I8,0))","v":""},{"$f":"IF(J8=\"\",\"\",IF(J9>J8,J9-J8,0))","v":""},{"$f":"IF(K8=\"\",\"\",IF(K9>K8,K9-K8,0))","v":""},{"$nulls":3},"LxyabRente(i)",{"$f":"IF(Adaequanz_ReEintrittPfl=\"\",0,IFERROR(VLOOKUP(IF(Adaequanz_ReEintrittPfl<Adaequanz_QV_Alter,Adaequanz_QV_Alter,Adaequanz_ReEintrittPfl),CHOOSE(Sexwahl,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Adaequanz_GebDat)+IF(MONTH(Adaequanz_GebDat)>6,1,0)-1900+2),0))","v":{"v":0,"d":"0.00"}},{"$f":"IF(E9=\"\",0,IFERROR(VLOOKUP(IF(E9<Adaequanz_DRV_Alter,Adaequanz_DRV_Alter,E9),CHOOSE(Sexwahl,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Adaequanz_GebDat)+IF(MONTH(Adaequanz_GebDat)>6,1,0)-1900+2),0))","v":{"v":0,"d":"0.00"}},{"$f":"IF(Adaequanz_RenteneintrittVersAusglK=\"\",0,IFERROR(VLOOKUP(IF(F9<F8,F8,F9),CHOOSE(Sexwahl,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Adaequanz_GebDat)+IF(MONTH(Adaequanz_GebDat)>6,1,0)-1900+2),0))","v":{"v":0,"d":"0.00"}},{"$f":"IF(Adaequanz_Reintritt=\"\",0,IFERROR(VLOOKUP(IF(G9<G8,G8,G9),CHOOSE(Sexwahl,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Adaequanz_GebDat)+IF(MONTH(Adaequanz_GebDat)>6,1,0)-1900+2),0))","v":{"v":0,"d":"0.00"}},{"$f":"IF(H9=\"\",0,IFERROR(VLOOKUP(IF(H9<H8,H8,H9),CHOOSE(IF(Sexwahl=1,2,IF(Sexwahl=2,1,3)),Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Adaequanz_GebDatAglBer)+IF(MONTH(Adaequanz_GebDatAglBer)>6,1,0)-1900+2),0))","v":{"v":0,"d":"0.00"}},{"$f":"IF(I9=\"\",0,IFERROR(VLOOKUP(IF(I9<I8,I8,I9),CHOOSE(IF(Sexwahl=1,2,IF(Sexwahl=2,1,3)),Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Adaequanz_GebDatAglBer)+IF(MONTH(Adaequanz_GebDatAglBer)>6,1,0)-1900+2),0))","v":{"v":0,"d":"0.00"}},{"$f":"IF(J9=\"\",0,IFERROR(VLOOKUP(IF(J9<J8,J8,J9),CHOOSE(IF(Sexwahl=1,2,IF(Sexwahl=2,1,3)),Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Adaequanz_GebDatAglBer)+IF(MONTH(Adaequanz_GebDatAglBer)>6,1,0)-1900+2),0))","v":{"v":0,"d":"0.00"}},{"$f":"IF(K9=\"\",0,IFERROR(VLOOKUP(IF(K9<K8,K8,K9),CHOOSE(IF(Sexwahl=1,2,IF(Sexwahl=2,1,3)),Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Adaequanz_GebDatAglBer)+IF(MONTH(Adaequanz_GebDatAglBer)>6,1,0)-1900+2),0))","v":{"v":0,"d":"0.00"}}]
[11,{"$f":"\"hälftiger ehezeitl. Versorgungserwerb (Ausgleichswert) am \"&IF(D5=\"\",IF(B_Dat>0,TEXT(B_Dat,\"T.M.JJ\"),\"\"),IF(BerechnetAuf=2,TEXT(D5,\"TT.MM.JJJJ\"),TEXT(C4,\"TT.MM.JJJJ\"))&\":\")","v":"hälftiger ehezeitl. Versorgungserwerb (Ausgleichswert) am "},{"$f":"IFERROR(IF(D12>0,IF(AND(Adaequanz_RentePfl<BagatellgrenzeRente,Adaequanz_RentePfl>0),\"Bagatellwert!\",\"\"),\"\"),\"\")","v":""},null,{"$f":"IFERROR(IF(AND(RentenerwerbDRV,E6>0),E6,ROUND(IF(K4>0,K4,IF(K5>0,K5,IF(Adaequanz_AusglWertQuelle>0,Adaequanz_AusglWertQuelle,IF(Adaequanz_VerzinsungAusglW>1,P23,Adaequanz_Ausgleichswert1)))*VLOOKUP(IF(AND(D5>0,OR(BerechnetAuf=2,Adaequanz_VerzinsungAusglW>1)),D5,B_Dat),Umrechnungsfaktoren,WO_Schalter)*VLOOKUP(IF(AND(D5>0,OR(BerechnetAuf=2,N18>1)),D5,B_Dat),aktRW,WO_Schalter)*Adaequanz_Zugangsfaktor),2)),\"\")","v":""},null,null,{"$f":"IF(AND(H6>0,RentenerwerbDRVBer),H6,IFERROR(IF(J4>0,J4,ROUND(IF(J5>0,J5,IF(Adaequanz_AusglWertQuelle>0,Adaequanz_AusglWertQuelle,Adaequanz_Ausgleichswert1))*VLOOKUP(IF(AND(D5>0,BerechnetAuf=2),D5,B_Dat),Umrechnungsfaktoren,WO_Schalter)*VLOOKUP(IF(AND(D5>0,BerechnetAuf=2),D5,B_Dat),aktRW,WO_Schalter)*Adaequanz_Zugangsfaktor,2)),\"\"))","v":""},{"$nulls":4},"Adaequanz_Renteneintritt",{"$f":"VLOOKUP(YEAR(Adaequanz_GebDat),Renteneintrittstabelle,3)","v":{"v":65,"d":"65.00"}},"Invaliditätsrente",{"$f":"IF(Invaliditätsrente,0,VLOOKUP(D8,CHOOSE(IF(D9<60,60,IF(D9>67,67,D9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,7,16,25))*Adaequanz_IRPfl)","v":{"$error":"#N/A"}},{"$f":"IFERROR(ROUND(VLOOKUP(E8,CHOOSE(IF(E9<60,60,IF(E9>67,67,E9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,7,16,25)),4)*E17,0)","v":{"v":0,"d":"0.00%"}},{"v":0,"d":"0.00%"},{"$f":"IFERROR(ROUND(VLOOKUP(G8,CHOOSE(IF(G9<60,60,IF(G9>67,67,G9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,7,16,25)),4)*G17,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(ROUND(VLOOKUP(H8,CHOOSE(IF(H9<60,60,IF(H9>67,67,H9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,16,7,25)),4)*H17,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(ROUND(VLOOKUP(I8,CHOOSE(IF(I9<60,60,IF(I9>67,67,I9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,16,7,25)),4)*I17,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(ROUND(VLOOKUP(J8,CHOOSE(IF(J9<60,60,IF(J9>67,67,J9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,16,7,25)),4)*J17,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(ROUND(VLOOKUP(K8,CHOOSE(IF(K9<60,60,IF(K9>67,67,K9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,16,7,25)),4)*K17,0)","v":{"v":0,"d":"0.00%"}},{"$nulls":7},"Achstitel",{"$f":"IF(BGHXIIZB23016,\"Alter AusglBer.\",\"AlterAusglPfl.\")","v":"AlterAusglPfl."},{"$f":"IF(AF12=\"AlterAusglPfl.\",\"AlterAusglBer.\",\"AlterAusglPfl.\")","v":"AlterAusglBer."}]
[12,"Anwartschaftsdynamik",null,null,{"$f":"+RententrendDRV","v":{"v":0.026,"d":"2.60%"}},{"$f":"+AW_DynamikVersAusglK","v":{"v":0.01,"d":"1.00%"}},null,{"$f":"+E13","v":{"v":0.026,"d":"2.60%"}},{"$nulls":4},"Adäquanz_DRVRenteneintritt",null,"Hinterbliebenenversorgung",{"$f":"IFERROR(ROUND(VLOOKUP(D8,CHOOSE(IF(D9<60,60,IF(D9>67,67,D9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,8,17,26)),4)*Adaequanz_HRPfl,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(ROUND(VLOOKUP(E8,CHOOSE(IF(E9<60,60,IF(E9>67,67,E9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,8,17,26)),4)*E18,0)","v":{"v":0,"d":"0.00%"}},{"v":0,"d":"0.00%"},{"$f":"IFERROR(ROUND(VLOOKUP(G8,CHOOSE(IF(G9<60,60,IF(G9>67,67,G9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,8,17,26)),4)*G18,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(ROUND(VLOOKUP(H8,CHOOSE(IF(H9<60,60,IF(H9>67,67,H9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,17,8,26)),4)*H18,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(ROUND(VLOOKUP(I8,CHOOSE(IF(I9<60,60,IF(I9>67,67,I9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,17,8,26)),4)*I18,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(ROUND(VLOOKUP(J8,CHOOSE(IF(J9<60,60,IF(J9>67,67,J9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,17,8,26)),4)*J18,0)","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(ROUND(VLOOKUP(K8,CHOOSE(IF(K9<60,60,IF(K9>67,67,K9))-59,HRIR60,HRIR61,HRIR62,HRIR63,HRIR64,HRIR,HRIR66,HRIR67),CHOOSE(Sexwahl,17,8,26)),4)*K18,0)","v":{"v":0,"d":"0.00%"}},{"$nulls":14},{"$f":"E31-(E29-E33)","v":{"$error":"#VALUE!"}}]
[13,"Leistungsdynamik bzw. Rententrend",null,null,{"$f":"+RententrendDRV","v":{"v":0.026,"d":"2.60%"}},{"$f":"+L_DynamikVersAusglK","v":{"v":0.01,"d":"1.00%"}},null,{"$f":"+E13","v":{"v":0.026,"d":"2.60%"}},{"$nulls":6},"Summe Nebenleistung",{"$f":"IFERROR(ROUND(P13+P12,4),0)","v":{"v":0,"d":"0.00000%"}},{"$f":"ROUND(Q13+Q12,4)","v":{"v":0,"d":"0.00000%"}},{"v":0,"d":"0.00%"},{"$f":"+S13+S12","v":{"v":0,"d":"0.00%"}},{"$f":"+T13+T12","v":{"v":0,"d":"0.00%"}},{"$f":"+U13+U12","v":{"v":0,"d":"0.00%"}},{"$f":"+V13+V12","v":{"v":0,"d":"0.00%"}},{"$f":"+W13+W12","v":{"v":0,"d":"0.00%"}},{"$nulls":14},{"$f":"((IF(C20>0,C20,P15/100)-AJ29)/0.25)*100","v":{"v":6,"d":"600.00%"}}]
[14,{"$f":"\"Rente bei Renteneintritt bzw im Ehezeitende: \"&IF(AND(Adaequanz_ReEintrittPfl>D8,D13>0),TEXT(E12,\"#.##0,00\")&\" x (1 + \"&TEXT(Adaequanz_ADynPfl,\"0,00%\")&\")^\"&TEXT(Adaequanz_ReEintrittPfl-D8,\"0,00\"),\"\")","v":"Rente bei Renteneintritt bzw im Ehezeitende: "},null,{"$f":"IFERROR(D12*(1+(D13))^D11,\"\")","v":""},{"$f":"IFERROR(E12*(1+(E13))^E11,\"\")","v":""},{"$f":"IFERROR(F12*(1+(F13))^F11,\"\")","v":""},{"$f":"IFERROR(G12*(1+(G13))^G11,\"\")","v":""},{"$f":"IFERROR(H12*(1+(H13))^H11,\"\")","v":""},{"$f":"IFERROR(I12*(1+I13)^I11,\"\")","v":""},{"$f":"IFERROR(J12*(1+J13)^J11,\"\")","v":""},{"$f":"IFERROR(K12*(1+K13)^K11,\"\")","v":""},{"$nulls":3},"Rezins",{"$f":"IFERROR(IF(C20>0,C20*100,IF(AND(D5>0,BerechnetAuf=2),VLOOKUP(D5,IF(C_BilMoG10,BilMoG10,BilmoGZins),16),VLOOKUP(B_Dat,IF(C_BilMoG10,BilMoG10,BilmoGZins),16))),5.5)","v":5.5},"C_BilMoG10",true]
[15,"Summe aller Altersrentenzahlungen (Rentenvolumen) = {[(1 + Leistungsdynamik)^Leistungszeit - 1] / Leistungsdynamik} x Rente im Renteneintritt x 12",null,{"$f":"IFERROR(ROUND(IF((Adaequanz_LDynPfl)=0,Adaequanz_RentePfl*D10*12,(((1+(Adaequanz_LDynPfl))^D10-1)/(Adaequanz_LDynPfl))*D15*12),0),\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(ROUND(IF(E14=0,E15*12*E10,(((1+E14)^E10-1)/E14)*E15*12),0),\"\")","v":""},{"$f":"IFERROR(IF(F12=0,\"kalkuliert ca.: \"&TEXT(ROUND(IF(F14=0,IF(F12=0,#REF!,F15)*12*F10,(((1+F14)^F10-1)/F14)*IF(F12=0,#REF!,F15)*12),0),\"#.##0,00\"),ROUND(IF(F14=0,IF(F12=0,#REF!,F15)*12*F10,(((1+F14)^F10-1)/F14)*IF(F12=0,#REF!,F15)*12),0)),\"\")","v":""},{"$f":"IFERROR(ROUND(IF(Adaequanz_Kapitalleistung,G52,IF(G14=0,G15*12*G10,(((1+G14)^G10-1)/G14)*G15*12)),0),\"\")","v":""},{"$f":"IFERROR(ROUND(IF(H14=0,H15*12*H10,(((1+H14)^H10-1)/H14)*H15*12),0),\"\")","v":""},{"$f":"IFERROR(ROUND(IF(I14=0,I15*I10*12,(((1+I14)^I10-1)/I14)*I15*12),0),\"\")","v":""},{"$f":"IFERROR(ROUND(IF(J14=0,J15*J10*12,(((1+J14)^J10-1)/J14)*J15*12),0),\"\")","v":""},{"$f":"IFERROR(ROUND(IF(K14=0,K15*12*K10,(((1+K14)^K10-1)/K14)*K15*12),0),\"\")","v":""},{"$nulls":3},"Barwert in Leistungszeit",{"$f":"IFERROR(-PV($P15/100-Adaequanz_LDynPfl,D10,D15*12,,0),0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(-PV($P15/100-E14,E10,E15*12,,0),0)","v":{"v":0,"d":"0.00 €"}},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"$nulls":7},{"$f":"IF(AA28<>\"\",AA28,IF(Expertendiagramm!K24<>\"\",Expertendiagramm!K24,AG2&\"Rentenhöhe in unterschiedlichen Versorgungssystemen aus einem Ausgleichswert i.H.v. \"&TEXT(IF(D21>0,D21,D20),\"#.##0 €\")&IF(B_Dat=\"\",\"\",\", EzE \"&TEXT(B_Dat,\"TT.MM.JJ\")&IF(AND(D5>0,BerechnetAuf=2),\", Berechnungstag: \"&TEXT(D5,\"TT.MM.JJ\"),\"\"))))","v":"Rentenhöhe in unterschiedlichen Versorgungssystemen aus einem Ausgleichswert i.H.v. 0 €"}]
[16,{"$f":"\"Invaliditätsabsicherung in Quellversorgung in %: Zuschlag \"&IFERROR(TEXT(P12,\"0,00%\"),\"\")","v":"Invaliditätsabsicherung in Quellversorgung in %: Zuschlag "},null,null,{"$f":"IF(KeineInvaliditätinDRV,0,100%)","v":{"v":1,"d":"100%"}},{"$f":"IFERROR(IF(AND(VersAusglKJa,Adaequanz_RentenhoeheVersAusglK=\"\",E20>0),\"Info: aus AusglWert DRV von \"&TEXT(E22,\"#.##0 €\")&\" in VersAusglK ca.: \"&TEXT(#REF!,\"#.##0,00 €\")&\" reine AV\",\"Versorgungen aus der VersAusglK sind reine Altersversorgungen\"),\"\")","v":"Versorgungen aus der VersAusglK sind reine Altersversorgungen"},null,{"$f":"+E17","v":{"v":1,"d":"100%"}},{"v":1,"d":"100%"},{"v":1,"d":"100%"},{"$nulls":4},"VVR Renteneintritt",{"$f":"VLOOKUP(ROUND(Adaequanz_ReEintrittPfl,0),CHOOSE(Sexwahl,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchrittePfl)","v":0},{"$f":"VLOOKUP(ROUND(E9,0),CHOOSE(Sexwahl,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchrittePfl)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(F9,0),CHOOSE(Sexwahl,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchrittePfl)","v":0},{"$f":"VLOOKUP(ROUND(G9,0),CHOOSE(Sexwahl,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchrittePfl)","v":0},{"$f":"VLOOKUP(ROUND(H9,0),CHOOSE(CHOOSE(Sexwahl,2,1,3),G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchritteBer)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(I9,0),CHOOSE(CHOOSE(Sexwahl,2,1,3),G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchritteBer)","v":0},{"$f":"VLOOKUP(ROUND(J9,0),CHOOSE(CHOOSE(Sexwahl,2,1,3),G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchritteBer)","v":0},{"$f":"VLOOKUP(ROUND(K9,0),CHOOSE(CHOOSE(Sexwahl,2,1,3),G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchritteBer)","v":0},{"$nulls":7},{"$f":"IF(GrafikSchalter,\"Barwerte \",\"Barwerte \")&\"aus Ausgleichswert von \"&TEXT(IF(D21>0,D21,Adaequanz_errechneterKapWert),\"#.##0 €\")&\" in unterschiedlichen Versorgungssystemen, \"&IF(B_Dat=\"\",\"\",\"EzE \"&TEXT(B_Dat,\"TT.MM.JJ\")&IF(AND(D5>0,BerechnetAuf=2),\", Berechnungstag: \"&TEXT(D5,\"TT.MM.JJ\"),\"\"))","v":"Barwerte aus Ausgleichswert von 0 € in unterschiedlichen Versorgungssystemen, "}]
[17,{"$f":"\"Hinterbliebenenversorgung in Quellversorgung in %: Zuschlag: \"&IFERROR(TEXT(P13,\"0,00%\"),\"\")","v":"Hinterbliebenenversorgung in Quellversorgung in %: Zuschlag: 0,00%"},null,null,{"v":0.55,"d":"55%"},null,null,{"$f":"+E18","v":{"v":0.55,"d":"55%"}},{"v":0.6,"d":"60%"},{"v":0.6,"d":"60%"},null,null,"Adaequanz_VerzinsungAusglW",1,"VVR Alter",{"$f":"IFERROR(VLOOKUP(ROUND(D8,0),CHOOSE(Sexwahl,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchrittePfl),0)","v":0},{"$f":"VLOOKUP(ROUND(E8,0),CHOOSE(Sexwahl,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchrittePfl)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(F8,0),CHOOSE(Sexwahl,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchrittePfl)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(G8,0),CHOOSE(Sexwahl,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchrittePfl)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(H8,0),CHOOSE(CHOOSE(Sexwahl,2,1,3),G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchritteBer)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(I8,0),CHOOSE(CHOOSE(Sexwahl,2,1,3),G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchritteBer)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(J8,0),CHOOSE(CHOOSE(Sexwahl,2,1,3),G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchritteBer)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(ROUND(K8,0),CHOOSE(CHOOSE(Sexwahl,2,1,3),G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),TabSchritteBer)","v":{"$error":"#VALUE!"}}]
[18,"Zuschlag für Invaliditäts- und Hinterbliebenenversorgung in %  ","alternat. Rezins↓",{"$f":"IF(Adaequanz_HRPfl+Adaequanz_IRPfl=0,,ROUND(P14,4))","v":{"v":0,"d":"0.00%"}},{"$f":"+ROUND(Q14,4)","v":{"v":0,"d":"0.00%"}},null,{"$f":"IF(SonstJa=FALSE,\"\",ROUND(S14,4))","v":""},{"$f":"ROUND(T14,4)","v":{"v":0,"d":"0.00%"}},{"$f":"ROUND(U14,4)","v":{"v":0,"d":"0.00%"}},{"$f":"ROUND(V14,4)","v":{"v":0,"d":"0.00%"}},{"$f":"ROUND(W14,4)","v":{"v":0,"d":"0.00%"}},null,"Adaequanz_DRVReeintritt",{"$f":"VLOOKUP(YEAR(E7),Renteneintrittstabelle,3)","v":{"$error":"#VALUE!"}},"VVR-Quote",{"$f":"IF(P17/P18>1,1,ROUND(P17/P18,4))","v":{"$error":"#DIV/0!"}},{"$f":"IF(Q17/Q18>1,1,ROUND(Q17/Q18,3))","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"}]
[19,{"$f":"IFERROR(\"berechneter Barwert d. Versorg., \"&IF(C20>0,\"Rezins: \"&TEXT(C20,\"0,00%\"),IF(AND(C_BilMoG10,N26<>10),\"BilMoG-10:\",IF(AND(N24<>10,C_BilMoG10=FALSE),\"BilMoG-7:\",\"BilMoG NV\"))& \" \"&TEXT(P15/100,\"0,00%\")),\"\")","v":"berechneter Barwert d. Versorg., BilMoG NV 5,50%"},null,{"$f":"IFERROR(P22,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IF(Q23=0,\"\",IF(DRVJa,Q23,\"\"))","v":""},{"$f":"IFERROR(IF(R23=0,\"\",IF(VersAusglKJa,IFERROR(IF(R23=0,\"\",ROUND(R23,0)),\"\"),0)),\"\")","v":""},{"$f":"IF(S23=0,\"\",IF(SonstJa,S23,0))","v":""},{"$f":"IF(DRVAusglBerJa,T23,0)","v":{"v":0,"d":"0 €"}},{"$f":"+U23","v":{"v":0,"d":"0 €"}},{"$f":"+V23","v":{"v":0,"d":"0 €"}},{"$f":"W23","v":{"v":0,"d":"0 €"}},null,"Adaequanz_Kapitalleistung",false,"Nebenleistungen",{"$f":"1+D19","v":{"v":1,"d":"100.00%"}},{"v":1,"d":"100.00%"},{"v":1,"d":"100.00%"},{"$error":"#VALUE!"},{"v":1,"d":"100.00%"},{"v":1,"d":"100.00%"},{"v":1,"d":"100.00%"},{"v":1,"d":"100.00%"}]
[20,{"$f":"IFERROR(\"anderen Ausgleichswert als: \"&TEXT(D20,\"#.##0 €\")&\" hier eintragen: (bei DRV mitgeteilter Kapitalwert)\",\"\")","v":"anderen Ausgleichswert als: 0 € hier eintragen: (bei DRV mitgeteilter Kapitalwert)"},{"$f":"IF(Adaequanz_errechneterKapWert+Adaequanz_AusglWertQuelle>0,IF(OR(Adaequanz_errechneterKapWert<BagatellgrenzeKapital,AND(Adaequanz_AusglWertQuelle>0,Adaequanz_AusglWertQuelle<BagatellgrenzeKapital)),\"Bagatelle § 18\",\"\"),\"\")","v":""},null,{"$f":"IF(BerechnetAuf=1,IF(Adaequanz_VerzinsungAusglW>1,\"v. \"&TEXT(B_Dat,\"T.M.JJ\")& \" b. \"&TEXT(D5,\"T.M.JJ\")&\" mit \"&TEXT(P15/100,\"0,00%\")&CHOOSE(Adaequanz_VerzinsungAusglW,\"\",\" aufgezinst: \"&TEXT(P23,\"0.00# €\"),\" verzinst: \"&TEXT(P23,\"0.00# €\")),\"\"),\"\")","v":""},{"$nulls":3},{"$f":"IFERROR(I20/I12,\"\")","v":""},{"$nulls":5},"abgezinster BW in Leistung",{"$f":"IFERROR(-PV($P$15/100,D11,,P16,0),0)","v":{"v":0,"d":"0.00 €"}},{"$f":"-PV($P$15/100,E11,,Q16,1)","v":{"$error":"#VALUE!"}},{"$f":"-PV($P$15/100,F11,,R16,1)*R17/R18","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(-PV($P$15/100,G11,,R16,1)*S17/S18,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(-PV($P$15/100,H11,,T16,1)*T17/T18,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(-PV($P$15/100,I10,,U15,1)*U18*U19,0)","v":{"v":0,"d":"0.00 €"}},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[21,{"$f":"IFERROR(IF(SUM(D22:G22)=0,\"\",IF(Adaequanz_AusglWertQuelle>0,\"Ausgleichswert der Quellversorgung bzw. Barwert der Versorgungen \",\"Barwert der Versorgung: \")),\"\")","v":""},null,{"$f":"IF(Adaequanz_AusglWertQuelle>0,Adaequanz_AusglWertQuelle,IF(Adaequanz_VerzinsungAusglW>1,ROUND(P23,0),ROUND(Adaequanz_errechneterKapWert,0)))","v":{"v":0,"d":"0 €"}},{"$f":"IF(DRVJa,IFERROR(IF(Adaequanz_Kapitalleistung,ROUND(E60,0),ROUND(Q23,0)),\"\"),\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(IF(R23=0,\"\",IF(VersAusglKJa,IFERROR(ROUND(R23,0),\"\"),\"\")),\"\")","v":""},{"$f":"IF(S23=0,\"\",IF(SonstJa,IFERROR(ROUND(S23,0),0),\"\"))","v":""},{"$f":"IF(DRVAusglBerJa,ROUND(T23,0),0)","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(Adaequanz_Ausgleichswert1/Adaequanz_RentePfl,\"\")","v":""},{"$f":"\"∑ Barwerte \"&CHOOSE(Sexwahl,Zeichen!B15,Zeichen!#REF!,\"AuslgBer.\")","v":"∑ Barwerte €"},{"$f":"SUM(H20:K20)","v":{"v":0,"d":"0 €"}},{"$nulls":3},"abgezinster Barwert incl. VVR und HRIR",{"$f":"IFERROR(-PV(P15/100,D11,,P16,0)*P19*P20,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(-PV($P15/100,E11,,Q16,1)*Q19*Q20,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"-PV($P15/100,F11,,R16,1)*R19*R20","v":{"$error":"#VALUE!"}},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[22,"Barwertdifferenz zur Quellversorgung in %",null,null,{"$f":"IF(AND(DRVJa,D20>0),ROUND((E20/$D20)-1,4),\"\")","v":""},{"$f":"IF(OR(Adaequanz_RentenhoeheVersAusglK=0,Adaequanz_RenteneintrittVersAusglK=0),\"\",IFERROR(1-ROUND(($D20/F20),4),\"\"))","v":""},{"$f":"IF(SonstJa,IF(Adaequanz_RenteBer=0,0,IFERROR(1-ROUND((D20/$G20),4),\"\")),\"\")","v":""},{"$f":"IFERROR(ROUND((H22/$D20),4)-1,\"\")","v":""},{"$f":"IFERROR(+Adaequanz_errechneterKapWert/Adaequanz_RentePfl,\"\")","v":""},{"$f":"\"∑ Barwerte \"&CHOOSE(Sexwahl,Zeichen!#REF!,Zeichen!B15,\"AuslgPflr.\")","v":{"$error":"#REF!"}},{"$f":"SUM(D20:G20)","v":{"v":0,"d":"0 €"}},{"$nulls":3},"auf- bzw. verzinster AusglW",{"$f":"ROUND(IF(AND(BerechnetAuf=1,Adaequanz_VerzinsungAusglW=1),P22,IF(AND(BerechnetAuf=2,D5>0),CHOOSE(Adaequanz_VerzinsungAusglW,P22,P22*(1+P15/100)^YEARFRAC(B_Dat,D5,0),P22+P22*P15/100*YEARFRAC(B_Dat,D5,0)),P22)),0)","v":{"v":0,"d":"0.00 €"}},{"$f":"+Q22","v":{"v":0,"d":"0.00 €"}},{"$error":"#VALUE!"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[23,"Nach der Rechtsprechung des BVerfG (1 BvL 5/18) liegt eine grundrechtsverletzende Inadäquanz des Versorgungsertrags in der Zielversorgung vor, wenn der Rentenertrag der ausgleichspflichtigen Person in der Zielversorgung nicht mindestens 90% des Rentenertrags der Quellversorgung erreichen würde. In diesem Fall ist entweder der Ausgleichswert anzuheben oder der Versorgungsträger zur internen Teilung zu verpflichten.",null,{"$f":"IFERROR(IF(SUM(K4:K5)>0,\"manuelle Eingabe der Versorgungshöhe DRV veranlasst. Keine Berechnung sinnvoll.\",IF(AND(DRVJa,E23<-0.1),IFERROR(IF(Adaequanz_errechneterKapWert+E22=0,\"\",IF(AND(E22=0,Adaequanz_errechneterKapWert=0),\"\",IF(E23>=0,\"Ext. Teilung in DRV besser/gleich int. Teilung! Versorgungs-gewinn \"&TEXT(E23,\"0,0%\"),\"Transfer-Verlust (BVerfG 1 BvL 5/16): \"&CHAR(10)&TEXT(E23,\"0,00%\")&CHAR(10)&\"Ausgleichswert zu Lasten der ausglpfl. Person: \"&TEXT(IF(D21>0,D21,Adaequanz_errechneterKapWert),\"#.##0 €\")&\" und zu Lasten des Versorgungsträgers zusätzlich \"&TEXT(E27,\"#.##0 €\")&\" auf insgesamt \"&TEXT(E26,\"#.##0 €\")))),\"#.##0,00 €\")&\" anheben.\",IF(AND(E23>0.1,Adaequanz_RentePfl<>'Gewinn & Verlust'!C21,Adaequanz_AusglWertQuelle<>'Gewinn & Verlust'!D23),\"Transfer-Gewinn ca. \"&TEXT(E23,\"0%\")&CHAR(10)&IF(AND(SUM(K4:K5)=0,E23>0),\" 'Barwertgleiche' entsteht, wenn in Q-Versorgung \"&TEXT('Gewinn & Verlust'!C21,\"#.##0,00 €\")&\" aus dem ehezeitl. Versorg-Erwerb belassen werden und der Ausgleich auf \"&TEXT(Adaequanz_RentePfl*2-'Gewinn & Verlust'!C21,\"#.##0,00\")&\" \"&_xlfn.UNICHAR(8793)&\" \"&TEXT('Gewinn & Verlust'!D23,\"#.##0,00 €\")&\" verringert wird.\"&\" Bitte ggfls. diese Zahlen notieren und in Zeile 11 und 20 eintragen.\",\"\"),\"\"))),\"\")","v":""},null,{"$f":"IF(AND(VersAusglKJa,F23<-0.1),IF(Adaequanz_RentenhoeheVersAusglK=0,\"\",IFERROR(IF(Adaequanz_errechneterKapWert=0,\"\",IF(F23>=0,\"Ex. Teilung in VersAusglK besser/gleich int. Teilung! Versor-gungsgewinn \"&TEXT(F23,\"0,0%\"),\"Anhebung d. AusglW bzw. der Rente: \"&TEXT(Adaequanz_errechneterKapWert,\"#.##0\")&\" / \"&TEXT(F22,\"#.##0\")&\" = auf \"&TEXT(Adaequanz_errechneterKapWert/F22,\"0,00%\"))),\"\")),\"\")","v":""},{"$f":"IF(AND(SonstJa,G23<-0.1),IF(Adaequanz_RenteBer=0,\"\",IFERROR(IF(Adaequanz_errechneterKapWert=0,\"\",IF(G23>=0,\"Ext. Teilung in gewählte ZV besser/gleich int. Teilung! Versor-gungsgewinn \"&TEXT(G23,\"0,0%\"),\"Anhebung d. Ausgleichswerts bzw. der Rente: \"&TEXT(Adaequanz_errechneterKapWert,\"#.##0\")&\" / \"&TEXT(G22,\"#.##0\")&\" = auf \"&TEXT(Adaequanz_errechneterKapWert/Adaequanz_RVolumenBer,\"0,00%\"))),\"\")),\"\")","v":""},{"$f":"IFERROR(\"Verhältnis Barw./Beitragsw.: \"&CHAR(10)&TEXT(H20,\"#.##0,00\")&\" / \"&TEXT((H12/N7*VLOOKUP(B_Dat,Umrechnung,2)),\"#.##0,00\")&\" = \"&TEXT(H20/(H12/N7*VLOOKUP(B_Dat,Umrechnung,2)),\"0,00\"),\"\")","v":""},{"$f":"IFERROR(Adaequanz_AusglWertQuelle/Adaequanz_RentePfl,\"\")","v":""},{"$f":"\"Barwert-Differenz \"&TEXT(ABS(K22-K23),\"#.##0,00\")&\" = Barwertteilung: \"&TEXT((K23+K22)/2,\"#.##0\")","v":"Barwert-Differenz 0,00 = Barwertteilung: 0"},{"$f":"+(K23-K22)/2","v":{"v":0,"d":"0 €"}},null,"BilMoG7vorhanden",{"$f":"_xlfn.IFNA(N27,10)","v":10}]
[24,"Der zur Erreichung 100%iger Adäquanz in der Zielversorgung erforderliche Ausgleichswert (Barwert) beträgt:",null,null,{"$f":"IF(AND(DRVJa,E23<-0.1),IFERROR(IF(Adaequanz_AusglWertQuelle=0,Adaequanz_errechneterKapWert,Adaequanz_AusglWertQuelle)*Adaequanz_errechneterKapWert/E22,0),\"\")","v":""},{"$f":"IF(AND(VersAusglKJa,F23<-0.1),IFERROR(IF(Adaequanz_AusglWertQuelle=0,Adaequanz_errechneterKapWert,Adaequanz_AusglWertQuelle)*Adaequanz_errechneterKapWert/F22,0),\"\")","v":""},{"$f":"IF(AND(SonstJa,G23<-0.1),IFERROR(IF(Adaequanz_AusglWertQuelle=0,Adaequanz_errechneterKapWert,Adaequanz_AusglWertQuelle)*Adaequanz_errechneterKapWert/G22,0),\"\")","v":""},null,{"$f":"IFERROR(+I20/I15,\"\")","v":""},"Pflichtiger","Berechtigter",null,{"$f":"IF(F26>0,F26,\"\")","v":""},null,null,"keine Zinsen"]
[25,"90% des Barwerts der Quellversorgung in der angezeigten Zielversorgung wird erreicht bei Anhebung des Ausgleichswerts auf:",null,null,{"$f":"IF(DRVJa,IF(E23>0,0,IFERROR(+E25*0.9,\"\")),\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(IF(+F25*0.9<=IF(D21>0,D21,Adaequanz_errechneterKapWert),0,+F25*0.9),\"\")","v":""},{"$f":"IFERROR(IF(+G25*0.9<=IF(D21>0,D21,Adaequanz_errechneterKapWert),0,+G25*0.9),\"\")","v":""},null,{"$f":"IFERROR(H20/(H12/N7*VLOOKUP(B_Dat,UmrechnungEP_Kap,2)),\"\")","v":""},{"$f":"SUM(D16:G16)","v":{"v":0,"d":"0 €"}},{"$f":"SUM(H16:K16)","v":{"v":0,"d":"0 €"}},null,"BilMoG10vorhanden",{"$f":"_xlfn.IFNA(N28,10)","v":10},null,"aufzinsen",{"$nulls":23},"Spalten",{"$f":"IF(Rentner=1,10,8)","v":8}]
[26,"Zuschlag zum Ausgleichswert zur Erreichung einer adäquaten Versorgung in der Zielversorgung:",null,null,{"$f":"IFERROR(IF(AND(DRVJa,E26-IF(Adaequanz_AusglWertQuelle>0,Adaequanz_AusglWertQuelle,Adaequanz_errechneterKapWert)>0),E26-IF(Adaequanz_AusglWertQuelle>0,Adaequanz_AusglWertQuelle,Adaequanz_errechneterKapWert),0),\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IF(AND(VersAusglKJa,F23<-0.1),IF(AND(VersAusglKJa,+F26-IF(D21>0,D21,Adaequanz_errechneterKapWert)>0),+F26-IF(D21>0,D21,Adaequanz_errechneterKapWert),0),0)","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(IF(AND(SonstJa,G26-IF(D21>0,D21,Adaequanz_errechneterKapWert)>0),+G26-IF(D21>0,D21,Adaequanz_errechneterKapWert),\"\"),\"\")","v":""},{"$nulls":5},"BilMoG-7 für EzE",{"$f":"VLOOKUP(IF(BerechnetAuf=1,B_Dat,D5),BilmoGZins,16)","v":{"$error":"#N/A"}},null,"verzinsen",{"$nulls":23},"Rentner?",{"$f":"IF(Adaequanz_ReEintrittPfl<Adaequanz_QV_Alter,1,0)","v":0}]
[27,"coming soon: Adäquanzprüfung nach Versorgungsausgleichskommission des DFGT, FamRZ 2022, 154",{"$nulls":10},"BilMoG-10 für EzE",{"$f":"VLOOKUP(IF(BerechnetAuf=1,B_Dat,D5),BilMoG10,16)","v":{"$error":"#N/A"}},{"$nulls":9},{"$f":"IF(Tenorschalter=0,\"Tenorierungsvorschlag:\"&CHAR(10)&\"Wählen Sie eine Zielversorgung über die Checkbox aus (Zeile 2)\",IF(Tenorschalter>1,\"Tenorierungsvorschlag nur für eine einzelne Zielversorgung möglich!\",\"Tenorierungsvorschlag:\"))","v":"Tenorierungsvorschlag:"},{"$nulls":8},"DFGT-Adäquanzprüfung",null,false,{"$nulls":3},"Zinsstaffel","Altersstaffel","Rentnerfälle"]
[28,{"$f":"IFERROR(\"Tabellenwert: Rechnungszins: \"&TEXT(AJ29,\"0,00%\")&\" / Alter aus DFG-Tabelle:\"&TEXT(AH34,\"##\"),\"\")","v":""},null,null,{"$f":"IFERROR(IF(Rentner,AO29,ROUND(VLOOKUP(AJ29,IF(Adaequanz_IRPfl>0,IF($D$6=\"m\",BWVergl_M_DRVIR,BWVergl_F_DRVIR),IF($D$6=\"M\",BWVergl_M_DRV,BWVergl_F_DRV)),$AH$39,TRUE),2)),\"\")","v":""},{"$f":"IF(Rentner,\"Rentnerfall, Versorgungsbegründung in DRV nicht möglich!\",\"\")","v":""},{"$nulls":6},"KeineInvaliditätinDRV",false,{"$nulls":15},"ZusatzWert:",{"$f":"IF(AE30<>\"\",AE30,IF(AE31<>\"\",AE31,IF(AE32<>\"\",AE32,\"\")))","v":""},{"$nulls":3},"TabellenKonformerZins",{"$f":"VLOOKUP(IF(C20>0,C20,P15/100),BWVergl_F_DRVIR,1,TRUE)","v":{"v":0.04,"d":"4.00%"}},{"$f":"ROUND(AJ29/0.025%,0)","v":{"v":160,"d":"16000%"}},{"$f":"+AK29*0.25/100","v":{"v":0.4,"d":"40.00%"}},{"v":0.01,"d":"1.00%"},35,{"$f":"ROUND(VLOOKUP(AJ29,IF(D6=\"w\",BWVergl_F_VersAusglK,BWVergl_M_VersAusglK),$AH$39,TRUE),2)","v":{"$error":"#REF!"}}]
[29,{"$f":"IFERROR(\"Tabellenwert: Rechnungszins: \"&TEXT(AJ29,\"0,00%\")&\" / Alter aus DFG-Tabelle:\"&TEXT(AH35,\"##\"),\"\")","v":""},null,null,{"$f":"IFERROR(IF(Rentner,AO30,ROUND(VLOOKUP(AJ29,IF(Adaequanz_IRPfl>0,IF($D$6=\"m\",BWVergl_M_DRVIR,BWVergl_F_DRVIR),IF($D$6=\"m\",BWVergl_M_DRV,BWVergl_F_DRV)),$AI$39),2)),\"\")","v":""},{"$nulls":7},"WO_Schalter",{"$f":"IF(EP_Ost,3,2)","v":2},{"$nulls":9},{"$f":"IF(Tenorschalter=1,\"Zu Lasten des Anrechts \"&AE33&\" bei der <\"&D3&\", VersNr.: ...> wird im Wege der externen Teilung zu Gunsten\"&AE34&\"in der \"&IF(DRVJa,\"DRV, VersNr. .....\",IF(VersAusglKJa,\"Versorgungsausgleichskasse\",\"<\"&G3&\">\"))&\" ein Anrecht aus einem Ausgleichswert in Höhe von \"&TEXT(IF(Adaequanz_AusglWertQuelle>0,Adaequanz_AusglWertQuelle,Adaequanz_errechneterKapWert),\"#.##0 €\")&AE29&\", bezogen auf den \"&TEXT(IF(BerechnetAuf=1,B_Dat,D5),\"TT.MM.JJ\")&\" begründet. \"&IF(AND(BerechnetAuf=1,D5>0),\" Der Versorgungsträger der Quellversorgung wird verpflichtet, den Betrag in Höhe von \"&TEXT(IF(D21<>\"\",D21,D20)+E27,\"#.##0 €\")&\" nebst \"&TEXT(ReZins/100,\"0,00%\")&\" Zinsen vom \"&TEXT(B_Dat,\"TT.MM.JJ\")&\" bis zum Zeitpunkt der Rechtskraft der Entscheidung an den Träger der Zielversorgung zu zahlen.\",\"\"),\"\")","v":"Zu Lasten des Anrechts  der Ehefrau  bei der <Quell-Versorgung, VersNr.: ...> wird im Wege der externen Teilung zu Gunsten des Ehemannes in der DRV, VersNr. ..... ein Anrecht aus einem Ausgleichswert in Höhe von 0 €, bezogen auf den  begründet. "},{"$nulls":5},1,{"$f":"IF(AND(E27<>\"\",E27>0),IF(DRVJa,\" sowie zu Lasten des <Trägers der Quellversorgung> aus einem weiteren Betrag in Höhe von \"&TEXT(IF(GrafikSchalter,E65,E27),\"#.##0 €\"),\"\"),\"\")","v":""},null,"Tabelle:",{"$f":"IF(Adaequanz_IRPfl>0,IF(D6=\"m\",\"BWVergl_M_DRVIR\",\"BWVergl_M_DRV\"),IF(Adaequanz_IRPfl>0,BWVergl_F_DRVIR,BWVergl_F_DRV))","v":{"$error":"#VALUE!"}},{"$nulls":4},{"v":0.0125,"d":"1.25%"},40,{"$f":"ROUND(VLOOKUP(AJ29,IF(D6=\"w\",BWVergl_F_VersAusglK,BWVergl_M_VersAusglK),$AI$39,TRUE),2)","v":{"$error":"#REF!"}}]
[30,{"$f":"IFERROR(\"Tatsächliches Alter: \"&TEXT(Adaequanz_QV_Alter,\"0,00\")&\" / lin. Interpolation: \"&TEXT(E29,\"###%\")&\" - (\"&TEXT(E29,\"#%\")&\" - \"&TEXT(E30,\"#%\")&\") x (\"&TEXT(AH36,\"#,00\")&\" / 5): \",\"\")","v":""},null,null,{"$f":"IFERROR(E29-(E29-E30)*(AH33-INT(AH33)),\"\")","v":""},{"$f":"IF(DFGT,\"In der \"&IF(Rentner,\"VersAusglK\",\"Deutschen Rentenversicherung\")&\" wird aus dem Ausgleichswert von \"&TEXT(IF(Adaequanz_AusglWertQuelle>0,Adaequanz_AusglWertQuelle,Adaequanz_Ausgleichswert1),\"#.##0 €\")&IF(E34<1,\" lediglich\",\"\")&\" ein Versorgungsvolumen von rd. \"&TEXT(E34,\"0%\")&\" der Quellversorgung erworben.\"&IF(E34<1,\" Die Aufstockung des Ausgleichswert ist erforderlich.\",\"\"),\"\")","v":""},{"$nulls":23},2,{"$f":"IF(AND(VersAusglKJa,F27>0),\" sowie zu Lasten d. <\"&D3&\"> aus einem weiteren Betrag in Höhe von \"&TEXT(F27,\"#.##0 €\"),\"\")","v":""},null,"Tabelle:",{"$f":"IF(Adaequanz_IRPfl>0,\"BWVergl_F_DRVIR\",\"BWVerrgl_F_DRV\")","v":"BWVerrgl_F_DRV"},{"$nulls":4},{"v":0.015,"d":"1.50%"},45,{"$f":"AO29-(AO29-AO30)*(AH33-INT(AH33))","v":{"$error":"#REF!"}}]
[31,{"$f":"IF(DFGT=FALSE,\"\",\"tatsächlicher Rechnungszins: \"&TEXT(P15/100,\"0,00%\"))","v":""},{"$nulls":27},3,{"$f":"IF(AND(SonstJa,G27>0),\" sowie zu Lasten d. <\"&G3&\"> aus einem weiteren Betrag in Höhe von \"&TEXT(G27,\"#.##0 €\"),\"\")","v":""},null,"TabellenAuswahlDRV",{"$f":"IF(D6=\"M\",AH30,AH31)","v":"BWVerrgl_F_DRV"},{"$nulls":4},{"v":0.0175,"d":"1.75%"},50]
[27,{"$f":"IFERROR(\"Tabellenwert Rechnungszins: \"&TEXT(IF(AJ29+0.025>0.04,0.04,AJ29+0.0025),\"0,00%\")&\" /  Alter aus DFG-Tabelle: \"&TEXT(AH34,\"##\"),\"\")","v":""},null,null,{"$f":"IFERROR(IF(Rentner,AO33,ROUND(VLOOKUP(AJ29+0.25%,IF(Adaequanz_IRPfl>0,IF($D$6=\"m\",BWVergl_M_DRVIR,BWVergl_F_DRVIR),IF($D$6=\"m\",BWVergl_M_DRV,BWVergl_F_DRV)),$AH$39),2)),\"\")","v":""},{"$nulls":25},{"$f":"IF(D6=\"M\",\" des Ehemannes \",\" der Ehefrau \")","v":" der Ehefrau "},null,"Spalte",{"$f":"IF((Adaequanz_QV_Alter-35)/5+2>Spalten,Spalten,(Adaequanz_QV_Alter-35)/5+2)","v":{"$error":"#VALUE!"}},{"$f":"IF(Adaequanz_QV_Alter<Adaequanz_ReEintrittPfl,IF(AH33+1>8,8,AH33+1),IF(AH33+1>10,10,AH33+1))","v":{"$error":"#VALUE!"}},{"$nulls":3},{"v":0.02,"d":"2.00%"},55,{"$f":"ROUND(VLOOKUP(AJ29+0.25%,IF($D$6=\"m\",BWVergl_M_VersAusglK,BWVergl_F_VersAusglK),$AH$39),2)","v":{"$error":"#REF!"}}]
[28,{"$f":"IF(DFGT,IFERROR(\"Interpolation Rechnungszins: \"&TEXT(E31,\"0%\")&\" - (\"&TEXT(E29,\"# %\")&\" - \"&TEXT(E33,\"# %\")&\") x (\"&TEXT(IF(C20>0,C20,P15/100)-AJ29,\"0,00%\")&\" / 0,25%)\",\"\"),\"\")","v":""},null,null,{"$f":"IFERROR(ROUND(E31-(E29-E33)*((IF(C20>0,C20,P15/100)-AJ29)/0.25)*100,2),\"\")","v":""},{"$nulls":25},{"$f":"IF(AE33=\" des Ehemannes \",\" der Ehefrau \",\" des Ehemannes \")","v":" des Ehemannes "},null,"Alter aus Tabelle;",{"$f":"VLOOKUP(Adaequanz_QV_Alter,Altersstaffel,1)","v":{"$error":"#N/A"}},{"$nulls":4},{"v":0.0225,"d":"2.25%"},60]
[null,{"$f":"IF(MAX(E23:H23)>0,\"Wenn ein Teilungsgewinn auf die Gatten hälftig aufgeteilt werden soll, ist der in Zeile 32 Spaltenwerte als Kapital-Ausgleichswert in Zeile 20 Spalte D und der Spaltenwert aus Zeile 33 als neuer Rentenwert in Zeile 11 einzutragen.\"&\" Bitte die Werte vor Übertragung handschriftlich notieren und erst danach eintragen, weil sich durch den Eintrag die Korrekturwerte wiederum ändern.\",\"\")","v":""},{"$nulls":11},{"$f":"1-N34/M34","v":{"$error":"#DIV/0!"}},{"$nulls":18},"Alter + 1 Tabstufe",{"$f":"+AH34+5","v":{"$error":"#N/A"}},{"$nulls":4},{"v":0.025,"d":"2.50%"},65]
[{"$nulls":33},{"$f":"(Adaequanz_QV_Alter/10-INT(Adaequanz_QV_Alter/10))*10","v":{"$error":"#VALUE!"}},{"$nulls":4},{"v":0.0275,"d":"2.75%"},70]
[{"$nulls":38},{"v":0.03,"d":"3.00%"},75]
[{"$nulls":38},{"v":0.0325,"d":"3.25%"}]
[null,"© Rechtsanwalt Jörn Hauß, Vom-Rath-Str. 10, 47051 Duisburg, Tel: 0203/286870",{"$f":"\"Version \"&TEXT(MONTH(Enddatum),\"00\")&\"/\"&TEXT(YEAR(Enddatum),\"####\")","v":"Version 02/2024"},null,"Mail an Rechtsanwalt Hauß: Hauss@Anwaelte-DU.de",{"$nulls":24},"Quellversorgung","Zielversorgung",null,"Rückspalte",{"$f":"INT(AH33)","v":{"$error":"#VALUE!"}},{"$f":"INT(AI33)","v":{"$error":"#VALUE!"}},{"$nulls":3},{"v":0.035,"d":"3.50%"}]
[null,"Rentenvolumen-Kosten-Vergleich",null,{"$f":"IFERROR(D20/D12,\"\")","v":""},{"$f":"IFERROR(E20/E12,\"\")","v":""},"","","","","","",{"$nulls":17},"Barwert",{"v":150027,"d":"150,027.00 €"},{"v":98164,"d":"98,164.00 €"},{"$nulls":7},{"v":0.0375,"d":"3.75%"}]
[{"$nulls":3},"x",{"$nulls":4},"x"]
[{"$nulls":8},{"$f":"+I40/D40","v":{"$error":"#VALUE!"}}]
[null,{"$f":"\"Alters-Rentenertrag / Kapitalwert: \"&TEXT(D16,\"#.##0,00\")&\" / \"&TEXT(Adaequanz_errechneterKapWert,\"#.##0,00\")","v":"Alters-Rentenertrag / Kapitalwert: 0,00 / 0,00"},null,{"$f":"+D16/D20","v":{"$error":"#DIV/0!"}},{"$f":"+E16/E20","v":{"$error":"#VALUE!"}},null,51863,{"$nulls":21},"Rente",{"v":571,"d":"571.00 €"},{"v":434.37,"d":"434.37 €"},{"$nulls":7},{"v":0.04,"d":"4.00%"}]
[null,"Differenz:",null,{"$f":"(E43/D43)","v":{"$error":"#VALUE!"}},null,150027,229290,{"$f":"+G44+F44","v":379317},{"$nulls":20},"Kosten pro € Rente",{"$f":"+AD40/AD43","v":{"v":262.74430823117336,"d":"262.74 €"}},{"$f":"+AE40/AE43","v":{"v":225.99166609112046,"d":"225.99 €"}}]
[null,{"$f":"\"Alters- & Nebenleistungs-Rentenertrag / Kapitalwert: \"&TEXT(D18,\"#.##0,00\")&\" / \"&TEXT(Adaequanz_errechneterKapWert,\"#.##0,00\")","v":"Alters- & Nebenleistungs-Rentenertrag / Kapitalwert: 0,00 / 0,00"},null,{"$f":"+D22/D20","v":{"$error":"#DIV/0!"}},{"$f":"+E22/E20","v":{"$error":"#VALUE!"}},{"$f":"+F44/H44","v":0.39551878771581556},{"$f":"+G44/H44","v":0.6044812122841845},{"$nulls":21},"Anteil",{"$f":"1-AE45+1","v":{"v":1.139879879368182,"d":"113.9880%"}},{"$f":"+AE44/AD44","v":{"v":0.8601201206318182,"d":"86.0120%"}}]
[null,"Differenz:",null,{"$f":"(E45/D45)","v":{"$error":"#VALUE!"}}]
[{"$nulls":4},{"$f":"+E61/Adaequanz_errechneterKapWert-1","v":{"$error":"#VALUE!"}}]
[null,{"$f":"\"Beitrag von \"&TEXT(Adaequanz_Ausgleichswert1,\"#.##0 €\")&\" führt bez. auf den \"&TEXT(B_Dat,\"T.M.J\")&\" zu DRV-Rentenbarwert i.H.v. \"&TEXT(E60,\"#.##0 €\")&\".\"","v":"Beitrag von 0 € führt bez. auf den  zu DRV-Rentenbarwert i.H.v. 0 €."},{"$nulls":3},{"$f":"E15*12/5.19%+1/(1.0519^19.92)","v":{"$error":"#VALUE!"}}]
[{"$nulls":4},{"$f":"(E15*12)*(1/(P15/100)-1/5.16%*(1+5.16%)^19.92)","v":{"$error":"#VALUE!"}}]
[{"$nulls":4},{"$f":"PV(5.19%-2%,19.92,409.41*12)","v":{"v":-71617.51455468578,"d":"-71,617.51 €"}},{"$f":"409.41*(1/5%-1/(5%*(1+5%)^19))","v":4947.851213156262}]
[null,"Tabelle (Feld zur Bestimmung der Rentensumme. Tabelle = wahr dann aus ADÄQUANZ-Berechnunge, sonst aus Formel",false,null,null,{"$f":"VLOOKUP(IF(AND(D5>0,BerechnetAuf=2),D5,B_Dat),Umrechnungsfaktoren,WO_Schalter)","v":{"$error":"#N/A"}}]
[null,"Leistungszeit, gemessen an Quellversorgung",null,{"$f":"+D10","v":{"v":0,"d":"0.00"}},{"$f":"IFERROR(+E53-E9,0)","v":{"v":0,"d":"0.00"}},{"$f":"(((1+F14)^F10-1)/F14)*Adaequanz_RentenhoeheVersAusglK*12","v":{"v":0,"d":"0.00 €"}},{"$f":"VLOOKUP(IF(AND(D5>0,BerechnetAuf=2),D5,B_Dat),Umrechnungsfaktoren,WO_Schalter)","v":{"$error":"#N/A"}},{"$f":"-PV(P15/100-H14,H10,H15*12)*(1+H19)","v":{"$error":"#VALUE!"}}]
[null,"Sterbealter",null,{"$f":"D9+D10","v":{"v":0,"d":"0.00"}},{"$f":"IFERROR(IF(E9+E10>D53,D53,E9+E10),0)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-PV(P15/100,H11,,H52)","v":{"$error":"#VALUE!"}}]
[{"$nulls":7},{"$f":"IF(VLOOKUP(H9,CHOOSE(Sexwahl,G_Kohorte_F,G_Kohorte_M,G_Kohorte_N),YEAR(H7)-1900+1)/VLOOKUP(H8,CHOOSE(Sexwahl,G_Kohorte_F,G_Kohorte_M,G_Kohorte_N),YEAR(H7)-1900+1)>1,1,VLOOKUP(H9,CHOOSE(Sexwahl,G_Kohorte_F,G_Kohorte_M,G_Kohorte_N),YEAR(H7)-1900+1)/VLOOKUP(H8,CHOOSE(Sexwahl,G_Kohorte_F,G_Kohorte_M,G_Kohorte_N),YEAR(H7)-1900+1))","v":{"$error":"#N/A"}}]
[{"$nulls":7},{"$f":"+H54*H53","v":{"$error":"#N/A"}}]
[null,"Barwertvergleich BGH XII ZB 230/16"]
[null,"Barwert der Alters-Rentenleistung bei Rentenbeginn",null,null,{"$f":"+Q16","v":{"v":0,"d":"0 €"}},{"$f":"+R16","v":{"v":0,"d":"0 €"}},{"$f":"ROUND(S16,0)","v":{"v":0,"d":"0 €"}},{"$f":"ROUND(T16,0)","v":{"v":0,"d":"0 €"}}]
[null,"Barwert der Alters-Rentenleistung im Berechnungszeitpunkt",null,null,{"$f":"IFERROR(IF(E11>0,-PV($P$15/100,E11,,E57),E57),\"\")","v":""},{"$f":"IFERROR(IF(F11>0,-PV($P$15/100,F11,,F57),F57),\"\")","v":""},{"$f":"IFERROR(IF(G11>0,-PV($P$15/100,G11,,G57),G57),\"\")","v":""},{"$f":"IFERROR(IF(H11>0,-PV($P$15/100,H11,,H57),H57),\"\")","v":""}]
[null,"Vorversterbensrisiko",null,null,{"$f":"IFERROR(+Q19,\"\")","v":""},{"$f":"IFERROR(+R19,\"\")","v":""},{"$f":"IFERROR(+S19,\"\")","v":""},{"$f":"T19","v":{"$error":"#VALUE!"}}]
[null,"Zuschlag für Nebenleistung",null,null,{"$f":"+IFERROR(E19,\"\")","v":{"v":0,"d":"0.00%"}},{"$f":"+F19","v":{"v":0,"d":"0.00%"}},{"$f":"+G19","v":""},{"$f":"+H19","v":{"v":0,"d":"0.00%"}}]
[null,"Barwert der Versorgung in alternativer Zielversorgung im Berechnungszeitpunkt",null,null,{"$f":"IFERROR(IF(DRVJa,ROUND(E58*E59*(1+E60),0),\"\"),\"\")","v":""},{"$f":"IFERROR(IF(VersAusglKJa,ROUND(F58*F59*(1+F60),0),\"\"),\"\")","v":""},{"$f":"IFERROR(IF(SonstJa,ROUND(G58*G59*(1+G60),0),\"\"),\"\")","v":""},{"$f":"IFERROR(IF(DRVAusglBerJa,ROUND(H58*H59*(1+H60),0),\"\")+SUM(I20:K20),\"\")","v":""}]
[null,"Abweichung des Barwerts der in der alternativen Versorgung erzielbaren Renenleistung",null,null,{"$f":"IFERROR(IF(E61>0,E61/Adaequanz_errechneterKapWert-1,\"\"),\"\")","v":""},{"$f":"IFERROR(IF(F61>0,F61/Adaequanz_errechneterKapWert-1,\"\"),\"\")","v":""},{"$f":"IFERROR(IF(G61>0,G61/Adaequanz_errechneterKapWert-1,\"\"),\"\")","v":""},{"$f":"IFERROR(IF(H61>0,H61/Adaequanz_errechneterKapWert-1,\"\"),\"\")","v":""}]
[null,"Aufstockung des Ausgleichswerts zur erreichung einer Volladäquanz",null,null,{"$f":"IFERROR(IF(+Adaequanz_errechneterKapWert/E61>1,+Adaequanz_errechneterKapWert/E61,0),\"\")","v":""},{"$f":"IFERROR(IF(+Adaequanz_errechneterKapWert/F61>1,+Adaequanz_errechneterKapWert/F61,0),\"\")","v":""},{"$f":"IFERROR(IF(+Adaequanz_errechneterKapWert/G61>1,+Adaequanz_errechneterKapWert/G61,0),\"\")","v":""},{"$f":"IFERROR(IF(+Adaequanz_errechneterKapWert/H61>1,+Adaequanz_errechneterKapWert/H61,0),\"\")","v":""}]
[null,{"$f":"\"Aufstockung des Ausgleichswerts von \"&TEXT(Adaequanz_errechneterKapWert,\"#.##0\")&\" zur Erreichung von 90% des Barwerts der Quellversorgung auf:\"","v":"Aufstockung des Ausgleichswerts von 0 zur Erreichung von 90% des Barwerts der Quellversorgung auf:"},null,null,{"$f":"IFERROR(IF(E63>1,E63*Adaequanz_errechneterKapWert*0.9,\"\"),\"\")","v":""},{"$f":"IFERROR(IF(F63>1,F63*Adaequanz_errechneterKapWert*0.9,\"\"),\"\")","v":""},{"$f":"IFERROR(IF(G63>1,G63*Adaequanz_errechneterKapWert*0.9,\"\"),\"\")","v":""},{"$f":"IFERROR(IF(H63>1,H63*Adaequanz_errechneterKapWert*0.9,\"\"),\"\")","v":""}]
[null,{"$f":"+B27","v":"Zuschlag zum Ausgleichswert zur Erreichung einer adäquaten Versorgung in der Zielversorgung:"},null,null,{"$f":"IFERROR(IF(AND(DRVJa,E64-Adaequanz_errechneterKapWert>0),E64-Adaequanz_errechneterKapWert,0),\"\")","v":""},{"$f":"IFERROR(IF(AND(VersAusglKJa,+F64-Adaequanz_errechneterKapWert>0),+F64-Adaequanz_errechneterKapWert,0),\"\")","v":""},{"$f":"IFERROR(IF(AND(SonstJa,G64-Adaequanz_errechneterKapWert>0),+G64-Adaequanz_errechneterKapWert,0),\"\")","v":""}]
[]
[]
[28,"gemittelter Barwert",null,{"$f":"IFERROR(IF(E23>0,(Adaequanz_Ausgleichswert1+E22)/2,\"\"),\"\")","v":{"v":0,"d":"0.00 €"}}]
[29,null,null,{"$f":"IFERROR(IF(F23>0,(Adaequanz_Ausgleichswert1+F22)/2,\"\"),\"\")","v":""}]
[30,null,null,{"$f":"IFERROR(IF(G23>0,(Adaequanz_errechneterKapWert+G22)/2,\"\"),\"\")","v":""}]
[31,null,null,{"$f":"IFERROR(IF(H23>0,(Adaequanz_errechneterKapWert+H22)/2,\"\"),\"\")","v":{"v":0,"d":"0.00 €"}}]

{"sheet":"Gewinn & Verlust","index":23,"n_rows":25,"n_cols":8,"rows_kept":25,"merged":[[2,1,2,3],[3,1,3,3],[4,2,4,3],[6,3,7,3],[14,2,14,3],[20,5,21,5],[24,1,24,3]]}
[]
[]
[null,{"$f":"IF(Gewinn,\"Verteilung von Gewinnen der externen Teilung betrieblicher Versorgungen in die DRV\",\"Berechnung des Ausgleichs des Transferverlustes bei externer Teilung in die DRV\")","v":"Verteilung von Gewinnen der externen Teilung betrieblicher Versorgungen in die DRV"},{"$nulls":4},"Gewinn",{"$f":"IF('BVerfG 1 BvL 5-18'!E23<0,FALSE,TRUE)","v":true}]
[null,"Ziel: Barwertgleiche"]
[null,"Ehezeitende (EzE)",{"$f":"+'BVerfG 1 BvL 5-18'!C4","v":""}]
[null,"Mit diesem Rechenblatt kann die Verteilung und der Ausgleich von Transfergewinnen dargestellt werden. Ob diese Gewinne - und wenn ja in welchem Umfang - auszugleichen sind ist bislang weder entschieden noch erörtert.\nDie Daten der Berechnung werden aus dem Rechenblatt<BVerfG Adäquanzprüfung> übernommen.",{"$f":"IF(BGHXIIZB23016,\"AusglBer.\",\"AusglPfl.\")&\"(\"&Adaequanz_QV_Alter&\") Quellversorgung\"","v":"AusglPfl.() Quellversorgung"},{"$f":"IF(BGHXIIZB23016,\"AusglBer.\",\"AusglPfl.\")&\" DRV\"","v":"AusglPfl. DRV"}]
[null,"vom Versorgungsträger mitgeteilter Ausgleichswert",{"$f":"IF(Adaequanz_AusglWertQuelle=0,Adaequanz_errechneterKapWert,Adaequanz_AusglWertQuelle)","v":{"v":0,"d":"0.00 €"}},"aus Auskunft"]
[null,"vom Versorgungsträger mitgeteilter auszugleichender Rentenanteil",{"$f":"+Adaequanz_RentePfl","v":{"v":0,"d":"0.00 €"}}]
[null,{"$f":"\"errechneter Barwert der vom Versorgungsträger mitgeteilten Rente von \"&TEXT(C8,\"#.##0,00 €\")&\" ReZins: \"&TEXT('BVerfG 1 BvL 5-18'!P15,\"0,00\")&\" %\"","v":"errechneter Barwert der vom Versorgungsträger mitgeteilten Rente von 0,00 € ReZins: 5,50 %"},{"$f":"+Adaequanz_errechneterKapWert","v":{"v":0,"d":"0 €"}},"berechnet"]
[null,{"$f":"IFERROR(\"DRV-Rente aus dem vom VT der Quellversorgung mitgeteilten Ausgleichswert für F:\"&CHAR(10)&\"AusglW x U-Faktor x aktRW = \"&TEXT(C7,\"#.##0,00\")&\" x \"&TEXT(VLOOKUP(C5,Umrechnungsfaktoren,2),\"0,0000000000\")&\" x \"&TEXT(VLOOKUP(C5,aktRW,2),\"0,00 €\"),\"\")","v":""},null,{"$f":"IFERROR(C7*VLOOKUP(C5,Umrechnungsfaktoren,2)*VLOOKUP(C5,aktRW,2),\"\")","v":""}]
[null,{"$f":"\"Barwert einer DRV-Rente von \"&TEXT(D10,\"#.##0,00 €\")&\" im EzE\"","v":"Barwert einer DRV-Rente von  im EzE"},"berechnet",{"$f":"+'BVerfG 1 BvL 5-18'!E20","v":""}]
[null,{"$f":"\"Beitrag zur Erlangung eines Barwerts von \"&TEXT(C9,\"#.##0,00\")&\" in DRV: \"&CHAR(10)&TEXT(C7,\"#.##0,00\")&\" x \"&TEXT(C9,\"#.##0,00\")&\" / \"&TEXT(D11,\"#.##0,00\")","v":"Beitrag zur Erlangung eines Barwerts von 0,00 in DRV: \n0,00 x 0,00 / "},null,{"$f":"IFERROR(C7*C9/D11,\"\")","v":""}]
[null,{"$f":"IFERROR(\"DRV-Rente im EzE aus Beitrag von \"&TEXT(D12,\"#.##0,00 €\")&\" x \"&TEXT(VLOOKUP(C5,Umrechnungsfaktoren,2),\"0,0000000000\")&\" x \"&TEXT(VLOOKUP(C5,aktRW,2),\"0,00 €\"),\"\")","v":""},null,{"$f":"IFERROR(+D12*VLOOKUP(C5,Umrechnungsfaktoren,2)*VLOOKUP(C5,aktRW,2),\"\")","v":""}]
[null,{"$f":"\"Barwert einer DRV-Rente zum EzE i.H.v. \"&TEXT(D13,\"#.##0,00 €\")&\", Rentenalter: \"&TEXT('BVerfG 1 BvL 5-18'!E9,\"0,0\")&\", ReZins: \"&TEXT('BVerfG 1 BvL 5-18'!P15,\"0,00\")&\" %\"","v":"Barwert einer DRV-Rente zum EzE i.H.v. , Rentenalter: , ReZins: 5,50 %"},"berechnet",{"$f":"+C9","v":{"v":0,"d":"0 €"}}]
[null,{"$f":"\"die Barwertgleiche \"&IF(Gewinn,\"überschießender \",\"unterschreitender \")&\"Ausgleichswert: \"&TEXT(C7,\"#.##0,00\")&\" - \"&TEXT(D12,\"#.##0\")","v":"die Barwertgleiche überschießender Ausgleichswert: 0,00 - "},{"$f":"IFERROR(ROUND(+C7-D12,0),\"\")","v":""}]
[null,{"$f":"IF(Gewinn,\"\",\"zur Erreichung von 90% des Barwerts der Quellversorgung sind zu Lasten des Versorgungsträgers \"&TEXT(D12*0.9-C7,\"#.##0,00\")&\" erforderlich (\"&TEXT(D12,\"#.##0,00\")&\" x 90% - \"&TEXT(C7,\"#.##0,00\")&\"), insgesamt mithin:\")","v":""},null,{"$f":"+D12*0.9","v":{"$error":"#VALUE!"}}]
[null,{"$f":"\"Kosten pro Euro Barwert: \"&TEXT(C7,\"#.##0,00 €\")&\" / \"&TEXT(C9,\"#.##0,00\")&\" bzw. \"&TEXT(D12,\"#.##0,00\")&\" / \"&TEXT(D14,\"#.##0,00\")","v":"Kosten pro Euro Barwert: 0,00 € / 0,00 bzw.  / 0,00"},{"$f":"IFERROR(+C7/C9,\"\")","v":""},{"$f":"IFERROR(D12/D14,\"\")","v":""}]
[null,{"$f":"\"Anteile in % am Rest: \"&TEXT(C17,\"0,00\")&\" / (\"&TEXT(C17,\"0,00\")&\" + \"&TEXT(D17,\"0,00\")&\") bzw. \"&TEXT(D17,\"0,00\")&\" / (\"&TEXT(C17,\"0,00\")&\" + \"&TEXT(D17,\"0,00\")&\")\"","v":"Anteile in % am Rest:  / ( + ) bzw.  / ( + )"},{"$f":"IFERROR(ROUND(C17/SUM(C17:D17),4),\"\")","v":""},{"$f":"IFERROR(ROUND(D17/SUM(C17:D17),4),\"\")","v":""}]
[null,{"$f":"\"Anteile in € am Rest: \"&TEXT(C15,\"#.##0,00\")&\" x \"&TEXT(C18,\"0,00%\")&\" bzw. \"&TEXT(C15,\"#.##0,00\")&\" x \"&TEXT(D18,\"0,00%\")","v":"Anteile in € am Rest:  x  bzw.  x "},{"$f":"IFERROR(C15*C18,\"\")","v":""},{"$f":"IFERROR(D18*C15,\"\")","v":""}]
[null,{"$f":"\"Rentenwert des Anteils in Q-Versorgung: \"&TEXT(C19,\"#.##0,00 €\")&\" / (\"&TEXT(C7,\"#.##0,00\")&\" / \"&TEXT(C8,\"#.##0,00 €\")&\")\"","v":"Rentenwert des Anteils in Q-Versorgung:  / (0,00 / 0,00 €)"},{"$f":"IFERROR(C19/(C7/C8),\"\")","v":""}]
[null,{"$f":"\"Der der ausglpfl. Person verbleibende Quellversorgungsanzeil: \"&TEXT(C8,\"#.##0,00 €\")&\" + \"&TEXT(C20,\"#.##0,00 €\")","v":"Der der ausglpfl. Person verbleibende Quellversorgungsanzeil: 0,00 € + "},{"$f":"IFERROR(ROUND(C8+C20,2),\"\")","v":""},null,null,{"$f":"\"Tragen Sie im Blatt 'BVerfG Adäquanzprüfung' in Zeile 11 Spalte D den Wert \"&TEXT(C21,\"#.##0,00 €\")&\" ein.\"","v":"Tragen Sie im Blatt 'BVerfG Adäquanzprüfung' in Zeile 11 Spalte D den Wert  ein."}]
[null,{"$f":"\"Der Ausgleichswert reduziert sich auf: 2 x \"&TEXT(C8,\"#.##0,00 €\")&\" - \"&TEXT(C21,\"#.##0,00 €\")","v":"Der Ausgleichswert reduziert sich auf: 2 x 0,00 € - "},{"$f":"IFERROR(2*C8-C21,\"\")","v":""}]
[null,{"$f":"\"Neuer Beitrag (AusglW) für ausglber. Person: \"&TEXT(D12,\"#.##0,00 €\")&\" + \"&TEXT(D19,\"#.##0,00 €\")","v":"Neuer Beitrag (AusglW) für ausglber. Person:  + "},null,{"$f":"IFERROR(ROUND(D12+D19,2),\"\")","v":""}]
[null,{"$f":"IFERROR(\"aus dem Ausgleichswert in DRV resultierende Rente im EzE (Berechnungszpkt): \"&CHAR(10)&TEXT(D23,\"#.##0,00\")&\" x \"&TEXT(VLOOKUP(C5,Umrechnungsfaktoren,2),\"0,0000000000\")&\" x \"&TEXT(VLOOKUP(C5,aktRW,2),\"0,00 €\"),\"\")","v":""},null,{"$f":"IFERROR(D23*VLOOKUP(C5,Umrechnungsfaktoren,2)*VLOOKUP(C5,aktRW,2),\"\")","v":""}]
[null,"Der Autor übernimmt keine Haftung für die gefundenen Ergebnisse.\n© Rechtsanwalt Jörn Hauß, Vom-Rath-Str. 10, 47051 Duisburg, Tel: 0203/286870"]

{"sheet":"TO-Prüfung","index":24,"n_rows":23,"n_cols":19,"rows_kept":23,"merged":[[1,1,1,7],[2,1,3,6],[2,7,3,7],[4,1,4,3],[4,4,4,7],[5,1,5,3],[5,4,5,7],[6,4,7,6],[6,7,7,7],[8,1,8,2],[8,6,8,7],[9,2,9,7],[11,1,20,7],[13,9,14,9],[21,1,21,7],[22,1,28,6]]}
[]
[null,"Prüfung der Teilungsordnung (TO)",{"$nulls":8},1,{"$nulls":5},{"$f":"VLOOKUP($K$2+4,'TO Ziff.5'!$B$7:$P$404,3)","v":{"$error":"#N/A"}}]
[null,"Wählen Sie bitte im untenstehenden Auswahlfeld eine Teilungsordnung aus. Sollte die zu prüfende Teilungsordnung nicht aufgeführt sein, senden Sie diese bitte an Hauss@Anwaelte-DU.de, damit die TO in die Liste aufgenommen werden kann.",{"$nulls":5},"Mail an RA Hauß\nTO-Übersendung",null,null,1]
[]
[{"$nulls":4},"Bemerkung zur Teilungsordnung (TO):"]
[null,{"$f":"IFERROR(VLOOKUP($K$2+4,'TO Ziff.5'!$B$7:$P$404,2),\"\")","v":""},null,null,{"$f":"IFERROR(IF(SUM(O11:R11)=0,\"\",\"TO \"&IF(S11=4,\"\",\"ermöglicht u.a.\")&\": \"&IF(O11>0,\"Tarifwechel\"&IF(P11+Q11+R11>0,\"; \",\".\"),\"\")&IF(P11>0,\"doppelten Kostenabzug\"&IF(Q11+R11>0,\"; \",\".\"),\"\")&IF(Q11>0,\" Abweichungen vom gerichtl. festgelegten Ausgleichswert\"&IF(R11>0,\"; \",\".\"),\"\")&IF(R11>0,\" eine Verzinsung d. AusglWerts zwischen EzE und RK ist ggfls. geltend zu machen\",\"\")),\"\")","v":""},{"$nulls":9},"Tarifwechsel","doppelter Kostenabzug","AusgleichWert-Abweichung","Dynamik-Teilhabe-Verlust"]
[null,"Ehezeitende",null,{"$f":"IF(C7>0,C7,IF(Dat_EzE=\"\",\"\",Dat_EzE))","v":""},"Fundstelle der Versorgungsbegründung in Teilungsordnung:",null,null,{"$f":"IFERROR(IF(VLOOKUP($K$2+4,'TO Ziff.5'!$B$7:$P$404,4)=0,\"\",VLOOKUP($K$2+4,'TO Ziff.5'!$B$7:$P$404,4)),\"\")","v":""}]
[null,"Ausgleichswert",{"$nulls":7},"TO_Sex",1]
[null,"Auswertung der TO & Korrekturen:",null,"Tarifwechsel! \n(BGH XII ZB 359/19)","2facher Kostenabzug","Ausgleichswert-abweichung","Wertteilhabe EzE - RK einfordern!\n(BGH XII ZB 443/14; XII ZB 546/10)",null,null,{"$f":"VLOOKUP($K$2+4,'TO Ziff.5'!$B$6:$P$404,14)","v":{"$error":"#N/A"}}]
[null,"Hinweis:",{"$f":"IFERROR(IF(VLOOKUP($K$2+4,'TO Ziff.5'!$B$6:$P$404,8)=0,\"\",VLOOKUP($K$2+4,'TO Ziff.5'!$B$6:$P$404,8)),\"\")","v":""},{"$nulls":6},"Die Prüfung der TO hat keine eindeutigen Belege für einen Verstoß der TO in den Bereichen 'Tarifwechsel', 'doppelter Kostenabzug', 'Änderung des Ausgleichswerts' und 'Teilhabe an der Wertentwicklung zwischen EzE und RK' erbracht oder konnte noch nicht abschließend durchgeführt werden."]
[null,"Tenorierungsvorschlag:",{"$nulls":5},"Zurück zur Fallerfassung",null,"Name d. Versorgungsträgers:",{"$nulls":4},{"$f":"VLOOKUP($K$2+4,'TO Ziff.5'!$B$7:$P$404,10)","v":{"$error":"#N/A"}},{"$f":"VLOOKUP($K$2+4,'TO Ziff.5'!$B$7:$P$404,11)","v":{"$error":"#N/A"}},{"$f":"VLOOKUP($K$2+4,'TO Ziff.5'!$B$7:$P$404,12)","v":{"$error":"#N/A"}},{"$f":"VLOOKUP($K$2+4,'TO Ziff.5'!$B$7:$P$404,13)","v":{"$error":"#N/A"}},{"$f":"SUM(O11:R11)","v":{"$error":"#N/A"}}]
[null,{"$f":"IFERROR(\"Im Wege der internen Teilung wird zu Lasten des Anrechts der <ausgleichspflichtigen Person> bei der \"&B6 &\" <VersNr. ...> zu Gunsten der <ausgleichsberechtigten Person> bezogen auf den \"&IF(D7>0,TEXT(D7,\"TT.MM.JJJ\")&\" (Ehezeitende)\",\"<Ehezeitende einsetzen>\")&\" eine Versorgung aus einem Ausgleichswert in Höhe von \"&IF(C8=0,\"<Ausgleichswert einsetzen>\",TEXT(C8,\"#.##0,00 €\")&\" (\"&IF(K3=1,\"Kapitalwert\",\"Monatsrente\")&\")\")&\" nach Maßgabe der Teilungsordnung des Versorgungsträgers in der Fassung vom \"&IF(Q2=0,\" <Datum der TO eintragen> \",TEXT(Q2,\"TT.MM.JJJJ\"))&\" übertragen\"&IF(S11>0,\",\",\".\")&B23,\"\")","v":""},{"$nulls":7},"VersNr.:",{"$nulls":4},{"$f":"IF(O11=1,\"Tarifwechsel (BGH XII ZB 359/19)  \",\"\")","v":{"$error":"#N/A"}},{"$f":"IF(P11=2,IF(O12<>\"\",\", \",\"\")&\"doppelten Kostenabzug\",\"\")","v":{"$error":"#N/A"}},{"$f":"IF(Q11=3,IF(P12<>\"\",\", \",\"\")&\"Abweichungen vom Ausgleichswert \",\"\")","v":{"$error":"#N/A"}},{"$f":"IF(R11=4,IF(Q12<>\"\",\", \",\"\")&\"Wertteilhabe zwischen EzE und RK nicht gewährleistet\",\"\")","v":{"$error":"#N/A"}}]
[{"$nulls":9},"Teilungsordnung vom:",{"$nulls":4},{"$f":"IF(S11>0,\"Die TO ermöglicht \"&O12&P12&Q12&R12,\"Die TO hat bei Prüfung auf Tarifwechsel, Kostenabzug, Ausgleichswertabweichung und Wertteilhabe zwischen EzE und RK keine Auffälligkeiten ergeben.\")","v":{"$error":"#N/A"}}]
[{"$nulls":9},"Teilungsordnungsfundstelle für Versorgungsbegründung","\"… abweichend von … der TO …\""]
[]
[{"$nulls":9},"Ermöglicht die Teilungsordnung …"]
[{"$nulls":9},"Tarifwechsel?"]
[{"$nulls":9},"doppelter Kostenabzug?"]
[{"$nulls":9},"Abweichung vom titulierten AusglWert?"]
[{"$nulls":9},"Verzinsung zwischen EzE und RK notwendig?"]
[]
[null,"Der Autor kann keine Haftung für das Prüfungsergebnis der TO übernehmen. Jeder Anwender ist für die Prüfung der TO eigenverantwortlich. Nicht aufgeführte TO bitte an Autor mailen!"]
[null,{"$f":"IF(S11=0,\"\",CHAR(10)&\"mit der Maßgabe, dass abweichend von <\"&IF(H7=0,\" \",\" \"&H7&\" \")&\"> der Teilungsordnung des Versorgungsträgers\"&IF(O11=1,CHAR(10)&\"- auf das zu begründende Anrecht Rechnungszins und Sterbetafel der auszugleichenden Versorgung anzuwenden sind\",\"\")&IF(SUM(P11:R11)>0,\",\",\".\"))&IF(P11=0,\"\",CHAR(10)&\"- ein Abzug der Teilungskosten vom titulierten Ausgleichsbetrag unzulässig ist\"&IF(Q11+R11>0,\",\",\".\"))&IF(Q11=0,\"\",CHAR(10)&\"- eine Abweichung vom gerichtlich festgelegten Ausgleichsbetrag unzulässig ist\"&IF(R11>0,\",\",\".\"))&IF(R11=0,\"\",CHAR(10)&\"- der Ausgleichswert zwischen dem \"&TEXT(IF(D7>0,D7,\"...<Ehezeitende>...\"),\"TT.MM.JJJ\")&\" und dem Datum der Rechtskraft der Entscheidung mit dem Zinssatz aufzuzinsen ist (BGH XII ZB 433/14), mit dem auch der Ausgleichswert berechnet wurde.\")","v":{"$error":"#N/A"}}]

{"sheet":"sVA § 20","index":25,"n_rows":26,"n_cols":25,"rows_kept":26,"merged":[[1,3,1,4],[1,8,1,13],[1,14,4,18],[2,3,2,4],[2,8,2,9],[3,8,3,9],[4,8,4,12],[5,2,5,3],[5,5,8,5],[5,8,5,13],[5,14,7,18],[6,3,6,4],[6,8,7,13],[8,8,8,9],[8,11,8,12],[8,13,11,13],[8,14,9,15],[8,16,9,16],[8,17,8,18],[9,8,9,11],[10,8,11,8],[10,9,11,9],[10,10,11,10],[10,11,11,11],[10,12,11,12],[10,14,11,15],[10,16,11,16],[11,2,11,3],[12,2,12,3],[12,5,15,5],[12,14,12,15],[13,2,13,3],[13,14,13,15],[14,2,14,3],[14,14,14,15],[15,14,15,15],[16,14,16,15],[17,8,17,13],[18,5,20,5],[18,8,20,13],[20,2,20,3],[21,2,21,4],[22,8,22,12],[23,8,23,12],[24,8,24,12],[26,2,26,13],[26,21,28,21],[27,1,44,1],[27,2,28,13],[29,2,29,4],[29,8,29,13],[30,8,30,12],[31,8,32,11],[33,4,34,4],[33,8,33,12],[33,21,33,23],[34,8,34,12],[35,2,36,2],[35,8,35,12],[36,8,36,12],[36,22,36,23],[37,8,37,12],[38,8,38,11],[38,22,38,23],[39,8,39,12],[39,21,39,23],[40,4,42,4],[40,8,40,11],[41,8,41,12],[42,8,42,12],[43,2,44,2],[43,3,44,3],[43,4,44,4],[43,8,43,12],[44,8,45,12],[44,13,45,13],[45,2,45,4],[46,2,46,3],[46,8,47,12],[46,13,47,13],[47,2,47,3],[48,2,48,3],[48,8,49,13],[49,2,49,3],[50,8,50,13],[51,8,51,12]]}
[]
[null,null,"Informationen zur Programmbedienung sVA","Stammdaten",{"$nulls":4},"SV-Abzug (§ 20 Abs. 1 S. 2 VersAusglG) alternative Dateneingabe",{"$nulls":5},"Wurde bereits in der Ausgangsentscheidung im öffentlich-rechtlichen Versorgungsausgleich ein Teilbetrag der auszugleichenden Versorgung ausgeglichen, ist i.d.R. dieser Teilbetrag anteilig auf die ehezeitlich erworbenen Anrechte anzurechnen."]
[null,1,"Schuldrechtlicher VA, §§ 20ff. VersAusglG in Sachen",null,null,{"$f":"+B22+1","v":20},null,null,"Datum",null,"KV","PV","KV-Zusatz","SV-Abzug"]
[null,2,"Ehezeitende eingeben",null,{"$f":"IF(D4>0,D4,IF(Dat_EzE>0,Dat_EzE,\"\"))","v":""},21,null,null,{"$f":"+D5","v":"00:00:00"},{"$nulls":3},{"v":0.01,"d":"1.00%"},{"$f":"+M4+L4+K4","v":{"v":0.01,"d":"1.00%"}}]
[null,3,"Datum der Berechnung:",null,null,22,null,null,{"$f":"\"Beitragsbemessungsgrenze der gesetzlichen KV- und PV-Vers. am \"&TEXT(D5,\"TT.MM.JJJJ\")&\":\"","v":"Beitragsbemessungsgrenze der gesetzlichen KV- und PV-Vers. am 00.01.1900:"},{"$nulls":4},{"$f":"IFERROR(VLOOKUP(D5,KVundPV,2),\"\")","v":""},{"$nulls":7},"SVA_Höchst3b",{"$f":"VLOOKUP(YEAR(D4),MonatlicheBezugsgroesse,4)*2","v":{"$error":"#N/A"}}]
[null,4,"Alle von d. ausglpfl. Person bezogene betriebl. Altersversorgungen sind in Feld 26 einzutragen ",null,{"$f":"IF(D6>0,D6,CHOOSE(sVA_Einkommensauswahl,IF(V12,J13,0),IF(V13,J14,0),IF(V14,J15,0),IF(V15,J16,0)))","v":{"v":0,"d":"0.00 €"}},23,null,null,"Anteilige Verteilung des Sozialabgabenabzugs auf Betriebsrenten",{"$nulls":5},"Anteilige Verteilung eines im EzE bereits ausgeglichenen Teilbetrages",{"$nulls":5},{"$f":"CHOOSE(12,N13,N14,N15,N16)","v":{"$error":"#VALUE!"}}]
[null,5,"Sozialabgabenabzug bei Privatversicherten Check-Box aktivieren:",{"$f":"\"Sozialabgaben \"&IF(sVA_Privat,\"(pKV + pPV)\",\"(gKV + gPV)\")","v":"Sozialabgaben (gKV + gPV)"},{"$nulls":4},"Bei der Berechnung der schuldr. Ausgleichsrente sind KV- und PV-Beiträge zu berücksichtigen (§ 20 I S. 2). \nNach  § 226 II SGB V sind Betriebsrenten bis zu einem Betrag von 1/20tel der mon. Bezugsgröße nach § 18 SGB IV beitragsfrei. Bezieht die ausglpfl. Person mehrere Betriebsrenten, ist der Freibetrag anteilig  zu verteilen:",{"$nulls":11},false]
[null,6,{"$f":"IF(sVA_Privat,\"\",\"./. KV \"&IF(M17=0,\"auf \"&TEXT(E6,\"#.##0,00\")&\" - \"&TEXT(M10,\"#.#0,00\"),\"auf \"&IF(N5>J17,TEXT(E6,\"#.##,00\")&\" \"&TEXT(CHOOSE(U14,M13,M14,M15,M16),\"#.##0,00\")&\" = \"&TEXT(CHOOSE(U14,N13,N14,N15,N16),\"#.##0,00\"),\"wg. Einkommen > BBMG reduziert  \"&TEXT(CHOOSE(U14,N13,N14,N15,N16),\"#.##0,00\"))))","v":"./. KV auf 0,00 - 0,00"},{"$f":"IFERROR(IF(K4>0,K4,IF(SVAbgaben,\"\",VLOOKUP(D5,KVundPV,4))),\"\")","v":""},{"$f":"IFERROR(ROUND(IF(sVA_Privat,0,IF(D11<>0,0,IF(SVAbgaben,0,IF(AND(D6>0,J17-K9-D6=0),IF(-D6+M10>0,0,-D6+M10),-CHOOSE(U14,N13,N14,N15,N16))*D8))),2),\"\")","v":""}]
[null,7,{"$f":"IF(sVA_Privat,\"\",\"./. PV-Beiträge § 55 III SGB XI aus \"&TEXT(CHOOSE(U14,J13,J14,J15,J16)*IF(J$17>N$5,N$5/J$17,1),\"#.##0,00 €\")&\"          Kinder:\")","v":"./. PV-Beiträge § 55 III SGB XI aus 0,00 €          Kinder:"},{"$f":"IFERROR(IF(L4<>\"\",L4,IF(SVAbgaben,\"\",VLOOKUP(D5,KVundPV,5)+IF(U21=1,VLOOKUP(D5,KVundPV,6),0)-IF(D5>'KV&PV'!C40-1,IF(U21>2,(U21-2)*0.25%,0),0))),\"\")","v":""},{"$f":"IFERROR(ROUND(IF(sVA_Privat,0,IF(D11<>0,0,IF(SVAbgaben,0,IFERROR(-CHOOSE(U14,J13,J14,J15,J16)*IF(J$17>N$5,N$5/J$17,1)*D9,\"\")))),2),\"\")","v":""},{"$nulls":3},"sonst. sozverspfl. Alterseinkommen:",null,null,{"$f":"IF(AND(J17>N5,sVA_Privat=FALSE),Summenzeichen&\" der Alterseinkünfte > BBG \"&YEAR(D5)&\" daher:\",\"\")","v":""},null,{"$f":"IFERROR(IF(sVA_Privat,\"Einkommen\",IF(J17>N5,\" KV-pfl. Einkommen: \"&CHAR(10)&\"(\"&TEXT(CHOOSE(sVA_Einkommensauswahl,J13,J14,JE15,J16),\"#.##,00\")&\" - \"&TEXT(ABS(CHOOSE(sVA_Einkommensauswahl,M13,M14,M15,M16)),\"#.##0,00\")&\") x (\"&TEXT(N5,\"#.##0,00\")&\" - \"&TEXT(ABS(M17),\"#.##0,00\")&\") / (\"&TEXT(J17,\"#.##0,00\")&\" - \"&TEXT(ABS(M17),\"#.##0,00\")&\") =\",\"KV-versicherungs-pflichtiges Einkommen:\"&TEXT(CHOOSE(sVA_Einkommensauswahl,J13,J14,J15,J16),\"#.##0,00\")&\" - \"&TEXT(ABS(CHOOSE(sVA_Einkommensauswahl,M13,M14,M15,M16)),\"#.##0,00\"))),\"\")","v":""},{"$f":"\"Ehezeitanteil in € zu 1/2: \"","v":"Ehezeitanteil in € zu 1/2: "},null,{"$f":"\"Ehezeitanteil in %:\"","v":"Ehezeitanteil in %:"},"bereits ausgeglichen",null,null,true]
[null,8,{"$f":"IF(sVA_Privat,\"\",\"./. Krankenversicherungszusatzbeitrag\")","v":"./. Krankenversicherungszusatzbeitrag"},{"$f":"IF(SVAbgaben,\"\",M4)","v":{"v":0.01,"d":"1.00%"}},{"$f":"IFERROR(ROUND(IF(sVA_Privat,0,IF(D11<>0,0,IF(SVAbgaben,0,-CHOOSE(U14,N13,N14,N15,N16)*D10))),2),\"\")","v":""},24,null,null,{"$f":"\"KV-Freiheitsgrenze für Betriebsrenten \"&YEAR(D5)&\":\"","v":"KV-Freiheitsgrenze für Betriebsrenten 1900:"},{"$nulls":3},{"$f":"IF(FB_Aktiv,IF(YEAR(D5)<2020,0,VLOOKUP(YEAR(D5),MonatlicheBezugsgroesse,2)/20),0)","v":{"v":0,"d":"0.00 €"}},{"$nulls":4},{"$f":"TEXT(D16,\"#.##0,00\")&\" x \"&TEXT(CHOOSE(sVA_Einkommensauswahl,O13,O14,O15,O16),\"#.##0,00\")&\" / \"&TEXT(O17,\"#.##0,00\")","v":"0,00 x 0,00 / 0,00"},{"$f":"TEXT(CHOOSE($U$14,R13,R14,R15,R16),\"#0,00\")&\" x \"&TEXT(S12,\"0,00\")&\" / \"&TEXT(R12,\"0,00\")","v":" x  / 0,00"}]
[null,9,{"$f":"\"./. SozVersBeiträge auf Versorgung  i.H.v. \"&IF(D11>0,\"manuell eingegeben: \",IF(sVA_Privat,TEXT(N24,\"#.##0,00\"),TEXT(SUM(D8:D10),\"0,00%\"))&\" x \"&IF(sVA_Privat,TEXT(IF(D6>0,D6,CHOOSE(U14,J13,J14,J15,J16)),\"#.##0,00\")&\" / \"&TEXT(N22,\"#.##0,00\"),TEXT(CHOOSE(sVA_Einkommensauswahl,N13,N14,N15,N16),\"#.##0,00\")))","v":"./. SozVersBeiträge auf Versorgung  i.H.v. 1,00% x "},null,{"$f":"IFERROR(IF(D11>0,-D11,IF(sVA_Privat,IF(D6>0,-D6,-CHOOSE(sVA_Einkommensauswahl,J13,J14,J15,J16))/N22*N24,IF(AND(SVAbgaben,N25<0),N25,IF(D11<>0,-D11*CHOOSE(sVA_Einkommensauswahl,L13,L14,L15,L16),SUM(E8:E10))))),0)","v":{"v":0,"d":"0.00 €"}},25,null,null,"Versorgungsbezeichnung\neingeben","Gesamthöhe monatl. Rente","ehezeitlich?\n< 100% ?","Anteil an Summe bAV Einkommen","Freibetrags-anteil",null,{"$f":"TEXT(CHOOSE(sVA_Einkommensauswahl,J13,J14,J15,J16),\"#.##0,00\")&\" x \"&TEXT(CHOOSE(sVA_Einkommensauswahl,K13,K14,K15,K16),\"0,00%\")&\" / 2\"","v":"0,00 x 100,00% / 2"},null,{"$f":"TEXT(CHOOSE(sVA_Einkommensauswahl,O13,O14,O15,O16),\"#.##,00\")&\" / \"&TEXT(O17,\"#.##0,00\")","v":",00 / 0,00"},"EzE",{"$f":"+D5","v":"00:00:00"}]
[null,null,"bereinigte schuldrechtlich auszugleichende Versorgung (§ 20 I S. 2 VersAusglG)",null,{"$f":"IF(+E6+E11<0,0,E6+E11)","v":{"v":0,"d":"0.00 €"}},{"$nulls":12},{"$f":"D16","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(R12*D18/D17,\"\")","v":""},null,"aktiviert",true,{"$f":"IF(V12,J13*K13,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"+W12/W$16","v":{"$error":"#DIV/0!"}},{"$f":"IF(AND(V12=TRUE,W12>0),1,0)","v":0}]
[null,10,"Ehezeitanteil in % kann i.d.R. aus dem Scheidungsbeschluss ausgelesen werden",null,{"$f":"CHOOSE(U14,K13,K14,K15,K16)","v":{"v":1,"d":"100.00%"}},26,null,null,"bAV1",null,{"v":1,"d":"100.00%"},{"$f":"IF(sVA_Privat,0,IFERROR(+J13/SUM(J$13:J$16),\"\"))","v":""},{"$f":"IFERROR(IF(M$10*L13>J13,-J13,-M$10*L13),\"\")","v":""},{"$f":"IF(sVA_Privat,J13,IFERROR((J13+M13)*IF(J$17>N$5,(N$5+M$17)/(J$17+M$17),1),\"\"))","v":""},{"$f":"+W12/2","v":{"v":0,"d":"0.00 €"}},null,{"$f":"IFERROR(O13/O$17,\"\")","v":""},{"$f":"IFERROR(ROUND(R$12*Q13,2),\"\")","v":""},{"$f":"IFERROR(ROUND(R13*D$18/D$17,3),\"\")","v":""},null,null,false,{"$f":"IF(V13,J14*K14,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"+W13/W$16","v":{"$error":"#DIV/0!"}},{"$f":"IF(AND(V13=TRUE,W13>0),1,0)","v":0}]
[null,11,{"$f":"\"ehezeitliche Versorgungshöhe: \"&TEXT(E12,\"#.##0,00\")&\" x \"&TEXT(E13,\"#.##0,00%\")","v":"ehezeitliche Versorgungshöhe: 0,00 x 100,00%"},null,{"$f":"+E12*IF(D13>0,D13,E13)","v":{"v":0,"d":"0.00 €"}},{"$nulls":3},"bAV 2",null,{"v":1,"d":"100.00%"},{"$f":"IF(sVA_Privat,0,IFERROR(+J14/SUM(J$13:J$16),\"\"))","v":""},{"$f":"IFERROR(IF(M$10*L14>J14,J14,-M$10*L14),\"\")","v":""},{"$f":"IF(sVA_Privat,J14,IFERROR((J14+M14)*IF(J$17>N$5,(N$5+M$17)/(J$17+M$17),1),\"\"))","v":""},{"$f":"+W13/2","v":{"v":0,"d":"0.00 €"}},null,{"$f":"IFERROR(O14/O$17,\"\")","v":""},{"$f":"IFERROR(ROUND(R$12*Q14,2),\"\")","v":""},{"$f":"IFERROR(ROUND(R14*D$18/D$17,3),\"\")","v":""},null,1,false,{"$f":"IF(V14,J15*K15,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"+W14/W$16","v":{"$error":"#DIV/0!"}},{"$f":"IF(AND(V14=TRUE,W14>0),1,0)","v":0}]
[null,12,"davon auszugleichen 1/2",null,{"$f":"+E14/2","v":{"v":0,"d":"0.00 €"}},{"$nulls":3},"bAV 3",null,{"v":1,"d":"100.00%"},{"$f":"IF(sVA_Privat,0,IFERROR(+J15/SUM(J$13:J$16),\"\"))","v":""},{"$f":"IFERROR(IF(M$10*L15>J15,J15,-M$10*L15),\"\")","v":""},{"$f":"IF(sVA_Privat,J15,IFERROR((J15+M15)*IF(J$17>N$5,(N$5+M$17)/(J$17+M$17),1),\"\"))","v":""},{"$f":"+W14/2","v":{"v":0,"d":"0.00 €"}},null,{"$f":"IFERROR(O15/O$17,\"\")","v":""},{"$f":"IFERROR(ROUND(R$12*Q15,2),\"\")","v":""},{"$f":"IFERROR(ROUND(R15*D$18/D$17,3),\"\")","v":""},null,0,false,{"$f":"IF(V15,J16*K16,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"+W15/W$16","v":{"$error":"#DIV/0!"}},{"$f":"IF(AND(V15=TRUE,W15>0),1,0)","v":0}]
[null,13,{"$f":"IFERROR(\"bereits ausgeglichen bei Scheidung \"&IF(D16=0,\"(nach § 3b I Nr. 1 VAHRG max.\"&TEXT(VLOOKUP(YEAR(D4),MonatlicheBezugsgroesse,2)*0.02,\"0,00\")&\")\",\"\")&\": \"&IF(sVA_AnzahlehezeitlicherV>1,\"anteilig: \"&TEXT(D16,\"0,00\")&\" x (\"&O11&\") / \"&TEXT(O17,\"#.##0,00\"),\"\"),\"bereits bei Scheidung ausgeglichenen Betrag eingeben:\")","v":"bereits bei Scheidung ausgeglichenen Betrag eingeben:"},null,{"$f":"IFERROR(ROUND(D16*CHOOSE(U14,X12,X13,X14,X15),2),\"\")","v":""},{"$nulls":3},"bAV 4",null,{"v":1,"d":"100.00%"},{"$f":"IF(sVA_Privat,0,IFERROR(+J16/SUM(J$13:J$16),\"\"))","v":""},{"$f":"IFERROR(IF(M$10*L16>J16,J16,-M$10*L16),\"\")","v":""},{"$f":"IF(sVA_Privat,J16,IFERROR((J16+M16)*IF(J$17>N$5,(N$5+M$17)/(J$17+M$17),1),\"\"))","v":""},{"$f":"+W15/2","v":{"v":0,"d":"0.00 €"}},null,{"$f":"IFERROR(O16/O$17,\"\")","v":""},{"$f":"IFERROR(ROUND(R$12*Q16,2),\"\")","v":""},{"$f":"IFERROR(ROUND(R16*D$18/D$17,3),\"\")","v":""},null,1,null,{"$f":"SUM(W12:W15)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(X12:X15)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Y12:Y15)","v":0}]
[null,14,{"$f":"\"aktueller Rentenwert zum Ehezeitende (\"&TEXT(E4,\"TT.MM.JJJ\")&\")\"","v":"aktueller Rentenwert zum Ehezeitende ()"},{"$f":"IFERROR(VLOOKUP(E4,aktRW,IF(sVA_EPOst,3,2)),\"\")","v":""},null,27,null,null,"Summen",{"$f":"IF(SUM(J13:J16)=0,K9+D6,SUM(J13:J16)+K9)","v":{"v":0,"d":"0.00 €"}},null,null,{"$f":"SUM(M13:M16)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(N13:N16)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(O13:O16)","v":{"v":0,"d":"0.00 €"}},null,null,{"$f":"SUM(R13:R16)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(S13:S16)","v":{"v":0,"d":"0.00 €"}},null,2]
[null,15,{"$f":"\"aktueller Rentenwert zum \"&TEXT(D5,\"TT.MM.JJJJ\")","v":"aktueller Rentenwert zum 00.01.1900"},{"$f":"IFERROR(VLOOKUP(D5,aktRW,IF(sVA_EPOst,3,2)),\"\")","v":""},null,{"$f":"+F17+1","v":28},null,null,"Sozialabgabenabzug für privat Versicherte & Sonderfälle",{"$nulls":11},3]
[null,16,{"$f":"IFERROR(\"aktual. ausgegl. Betrag (§ 51 III S. 3 VersAusglG): \"&TEXT(IF(D16>E16,E16,D16),\"0,00\")&\" x \"&TEXT(D18,\"0,00\")&\" / \"&TEXT(D17,\"0,00\"),\"\")","v":"aktual. ausgegl. Betrag (§ 51 III S. 3 VersAusglG): 0,00 x  / "},"sVA manuell↓",{"$f":"IFERROR(IF(E16>0,-E16,-D16)*D18/D17,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"+F18+1","v":29},null,null,"Nach BGH …...........  ist der Sozialabgabenabzug im Verhältnis d. Brutto-Gesamteinkommens der ausglpfl. Person zur Ausgleichsrente vorzunehmen. Bei einem aus mehreren Teilen bestehenden Alterseinkommen sind die Abzüge anteilig vorzunehmen",{"$nulls":11},4]
[null,17,{"$f":"\"schuldrechtlicher Ausgleichsbetrag: \"&IF(D20>0,\"selbst berechnet\",TEXT(E15,\"#.##0,00 €\")&\" - \"&TEXT(ABS(E19),\"#.##0,00\"))","v":"schuldrechtlicher Ausgleichsbetrag: 0,00 € - 0,00"},null,{"$f":"IF(D20>0,D20,IF(E15+E19<0,0,E15+E19))","v":{"v":0,"d":"0.00 €"}},{"$nulls":15},5]
[null,18,{"$f":"\"Bagatellgrenze (1% der mon. Bezugsgröße § 18 I SGB VI) \"&IF(E20>E21,\"überschritten\",\"nicht überschritten\")","v":"Bagatellgrenze (1% der mon. Bezugsgröße § 18 I SGB VI) nicht überschritten"},null,{"$f":"IFERROR(VLOOKUP(YEAR(D5),MonatlicheBezugsgroesse,IF(sVA_EPOst,3,2))*0.01,\"\")","v":""},{"$nulls":15},1]
[null,19,{"$f":"IF(OR(E4=0,D5=0,+E6=0),\"Gelb markierte Felder sind auszufüllen\",IF(E20<=E21,\"Die Wesentlichkeitsgrenze von §§ 20 III S. 3;  18 VersAusglG wird nicht überschritten!\",\"Die Wesentlichkeitsgrenze von § 18 VersAusglG wird überschrtten.\"))","v":"Gelb markierte Felder sind auszufüllen"},null,null,30,null,null,"Gesamtalterseinkommen (brutto)",{"$nulls":4},{"v":5980,"d":"5,980.00 €"}]
[{"$nulls":5},31,null,null,"Verhältnis sVA zum Gesamteinkommen (BGH XII ZB 658/10, Rn. 33)",{"$nulls":4},{"$f":"IF(sVA_Privat,IFERROR(TEXT(E20,\"#.##0,00\")&\" / \"&TEXT(N22,\"#.##0,00\"),\"Gesamteinkommen?\"),\"\")","v":""}]
[{"$nulls":5},32,null,null,"monatlicher pKV- und pPV-Aufwand (Privatversicherte)",{"$nulls":4},{"v":890,"d":"890.00 €"}]
[{"$nulls":5},{"$f":"+F24+1","v":33},{"$nulls":15},"SVAbgaben",false]
[null,null,"Bezieht eine Person mehrere Betriebsrenten, haben alle Zahlstellen ggü. der Krankenversicherung  eine elektronischen Meldung über das sogenannte „Zahlstellen-Meldeverfahren“ abzugeben. Dabei gibt es dann auch einen „Rückkanal“, über den die Krankenkassen den zu berücksichtigenden Höchstbetrag („VB-max“, sofern insgesamt die BBG überschritten wird) mitteilen und auch, ob der Freibetrag (1/20 der Bezugsgröße, aktuell 169,75 €) bei DIESER Zahlstelle berücksichtigt werden darf. Denn es gibt diesen Freibetrag nur einmal. Und nur für die KV, nicht bei den PV-Beiträgen. Deshalb ist es unerlässlich, den Freibetrag anteilig auf die Betriebsrenten zu verteilen.",{"$nulls":18},"sVAEP_Ost",false]

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[]
[2,"A. Abfindung schuldrechtlich auszugleichender Versorgungen\n §§ 23, 24 VersAusglG",{"$nulls":7},"Stammdaten",{"$nulls":4},{"$f":"\"D. Versorgungsertrag der ausgleichsberechtigten Person\"&CHAR(10)&\"bei Begründung der Versorgung in \"&IF(ZVAusglBerAlternativ=1,\"ges. RV (DRV) \",J28)","v":"D. Versorgungsertrag der ausgleichsberechtigten Person\nbei Begründung der Versorgung in ges. RV (DRV) "},null,null,2,null,null,"(((1+J12)^V33-1)/J12)*J15*(1+J11)^W33*12)/WENN(Abf_HRIR_Ja;(1+Z33+AA33);1"]
[{"$f":"+A2+1","v":3},{"$nulls":8},{"$f":"IF(J4=\"d\",IF(X6>0,X6,\"\")&IF(X5>0,\"    \"&X5,\"\"),\"\")","v":"    "},{"$nulls":7},{"$f":"+R2+1","v":3}]
[{"$f":"+A3+1","v":4},"Geschlecht d. ausgleichspflichtigen Person (m/w/d)",{"$nulls":7},"d",{"$nulls":4},"Geschlecht der ausglber. Persin (m/w/d)","d",null,{"$f":"+R3+1","v":4},null,null,{"$f":"\"{[(1 + \"&TEXT(J13,\"0,00%\")&\")^\"&TEXT(V36,\"0,0\")&\" - 1] / \"&TEXT(J13,\"0,00%\")&\"}\"&\" x \"&TEXT(J7,\"0,00\")&IF(J12=0,\"\",\" x (1 + \"&TEXT(J12,\"0,00%\")&\")^\"&TEXT(W36,\"0,0\"))&\" x 12  =\"","v":{"$error":"#VALUE!"}}]
[5,{"$f":"IF(AND(J5=\"\",I5>0),\"Geburtstag der ausglpfl. Person aus 'Fallerfassung' übernommen\",\"Geburtstag der ausgleichspflichtigen Person eingeben:\")","v":"Geburtstag der ausglpfl. Person aus 'Fallerfassung' übernommen"},{"$nulls":6},{"$f":"IFERROR(IF(J5>0,J5,CHOOSE(Y10,Dat_GebDat_M,Dat_GebDatF)),\"\")","v":""},{"$nulls":5},"Geburtstag der ausglber. Person",null,{"$f":"IFERROR(IF(P5>0,P5,CHOOSE(Y11,Dat_GebDat_M,Dat_GebDat_F,\"\")),\"\")","v":""},5,{"$nulls":5},{"$f":"TEXT(Dat_GebDat_F,\"TT.MM.JJJJ\")&IF(Dat_GebDat_F<>\"\",\" \"&weiblich&\"(w)\",\"\")","v":""}]
[6,{"$f":"IF(I6=\"\",\"Ehezeitende eingeben:\",\"EzE (ReZins \"&TEXT(V14,\"0,00%\")&\")\"&\" ggfls. alternatives Ehezeitende eingeben:\" )","v":"Ehezeitende eingeben:"},{"$nulls":6},{"$f":"IF(J6>0,J6,IF(Dat_EzE>0,Dat_EzE,\"\"))","v":""},null,null,"Alter:",{"$f":"V6","v":""},null,{"$f":"IFERROR(\"Alter im EzE: \"&TEXT(IFERROR(IF(I6=\"\",\"\",ROUND(YEARFRAC(Q5,I6,0),2)),\"\"),\"0,00\")&\" und im Abfindungszeitpunkt:\",\"\")","v":"Alter im EzE:  und im Abfindungszeitpunkt:"},null,{"$f":"IFERROR(IF(J14=\"\",\"\",ROUND(YEARFRAC(Q5,J14,0),2)),\"\")","v":""},6,null,null,"Alter im Ehezeitende",{"$f":"IFERROR(IF(I6=\"\",\"\",ROUND(YEARFRAC(I5,I6,0),2)),\"\")","v":""},null,{"$f":"TEXT(Dat_GebDat_M,\"TT.MM.JJJJ\")&IF(Dat_GebDat_M<>\"\",\" \"&männlich&\"(m)\",\"\")","v":""}]
[7,"Ausgleichswert im EzE (= 1/2 des ehezeitlich erworbenen Rentenanspruchs)",{"$nulls":12},"Rentenerwerb bei Abfindung:",null,{"$f":"IFERROR(IF(P7=0,L32,P7),\"\")","v":""},7]
[8,"Leistungsmerkmale der abzufindenden Versorgung",{"$nulls":12},"Abfindungsbetrag (Zeile 24/25):",null,{"$f":"IFERROR(IF(P8>0,P8,IF(L28>0,L28,L26)),\"\")","v":""},8]
[9,"Renteneintrittsalteralter d. auszugleichenden Versorgung  ggfls. als Dezimalwert:",{"$nulls":6},{"$f":"IFERROR(ROUND(IFERROR(IF(J9=\"\",AbF_ReEintritt,J9),\"\"),2),\"\")","v":""},{"$nulls":5},"anderes Rentenalter d. ausglber. Person :",null,{"$f":"IFERROR(ROUND(IF(P9>0,P9,V22),2),\"\")","v":""},9,{"$nulls":3},"BerzZpkt","EzE",null,null,"Liste Sex"]
[10,"Invaliditätsabsicherung der auszugleichenden Versorgung in % der Altersrente",{"$nulls":7},{"v":1,"d":"100%"},{"$nulls":4},"Anwartschaftszeit",null,{"$f":"IFERROR(IF(Q9<Q6,0,Q9-Q6),\"\")","v":""},10,null,null,"BilMoG-10",{"$f":"VLOOKUP(J14,BilMoG10,16)/100","v":{"$error":"#N/A"}},{"$f":"VLOOKUP(J6,BilMoG10,16)/100","v":{"$error":"#N/A"}},"SexAusglPfl",{"$f":"IF(J4=\"m\",1,IF(J4=\"w\",2,3))","v":3},"m"]
[11,"Hinterbliebenenversorgung in % der Altersrente (meist 60%)",{"$nulls":12},"Leistungszeit",null,{"$f":"IFERROR(ROUND(VLOOKUP(ROUND(IF(Q6<Q9,Q9,Q6),0),CHOOSE(Y11,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Q5)+IF(MONTH(Q5)>6,1,0)-1900+2),2),\"\")","v":""},11,null,null,"BilMoG-7",{"$f":"VLOOKUP(J14,BilmoGZins,16)/100","v":{"$error":"#N/A"}},{"$f":"VLOOKUP(J6,BilmoGZins,16)/100","v":{"$error":"#N/A"}},"SexAusglBer",{"$f":"IF(P4=\"m\",1,IF(P4=\"w\",2,3))","v":3},"w"]
[12,"Anwartschaftsdynamik",{"$nulls":12},"Rente bei Renteneintritt",null,{"$f":"IFERROR(-FV(IF(Abf_VollDyn>0,Abf_VollDyn,Abf_AwDyn),Q10,,Q7),\"\")","v":""},12,{"$nulls":7},"d"]
[13,"Leistungsdynamik (mind. 1% bei betrieblichen Anrechten, § 16 BetrAVG)",{"$nulls":7},{"v":0.01,"d":"1.00%"},{"$nulls":4},{"$f":"IFERROR(\"Barwert der Zielversorgung \"&IF(Q13>Q8,TEXT(Q13/Q8-1,\"0,00%\")&\" > \",IF(Q13<Q8,TEXT(ABS(Q13/Q8-1),\"0,00%\")&\" < \",\"\"))&\"als Abfindungsbetrag\",\"\")","v":"Barwert der Zielversorgung als Abfindungsbetrag"},null,{"$f":"IFERROR(ROUND(AE39,0),\"\")","v":""},13,null,null,"Rerechnung AusglBer in ZV",{"$f":"+Q8/J30*M30","v":{"$error":"#VALUE!"}}]
[14,{"$f":"\"Datum der Abfindungsberechnung eingeben: \"&\"(Daten bis \"&TEXT(Enddatum,\"TT.MM.JJJJ\")&\" verfügbar)\"","v":"Datum der Abfindungsberechnung eingeben: (Daten bis 29.02.2024 verfügbar)"},{"$nulls":9},"Alter:",{"$f":"IFERROR(IF(J14=\"\",\"\",ROUND(YEARFRAC(I5,J14,0),2)),\"\")","v":""},null,{"$f":"IFERROR(\"∑ der über \"&TEXT(V39,\"0,00\")&\" Jahre erwartbaren Renten der ausglber. Person in Zielversorgung:\",\"\")","v":""},null,{"$f":"IFERROR(+AF39,\"\")","v":""},14,null,null,"ReZins EzE",{"$f":"_xlfn.IFNA(_xlfn.IFNA(VLOOKUP(J6,BilMoG10,16)/100,VLOOKUP(J6,BilmoGZins,16)/100),6%)","v":{"v":0.06,"d":"6.00%"}}]
[15,{"$f":"IFERROR(\"ReZins zum Abfindungszeitpunkt (\"&TEXT(J14,\"TT.MM.JJJJ\")&\") eingeben:\"&CHAR(10)&\"BilMoG-10: \"&TEXT(V10,\"0,00%\")&\" / BilMoG-7: \"&TEXT(V11,\"0,00%\")&\" / \"&AA15&\"10-Jahres-Inflation: \"&TEXT(Z21,\"0,00%\"),\"Geben Sie den zur Berechnung gewünschten Rechnungszins ein:\")","v":"Geben Sie den zur Berechnung gewünschten Rechnungszins ein:"},{"$nulls":12},"ä= Barwert <90%;â= BW>=90%, <= 110%; ã = BW > 110% d. Abfindung (BvL 5/18)",null,null,15,{"$nulls":8},"Ø"]
[16,{"$f":"\"ehezeitl. Ausgleichswert unter Beachtung der Dynamik errechnet \"&CHAR(10)&\" Alternative Eingabe:\"","v":"ehezeitl. Ausgleichswert unter Beachtung der Dynamik errechnet \n Alternative Eingabe:"},{"$nulls":7},{"$f":"IFERROR(IF(I16>0,I16,AA22),\"\")","v":""},{"$nulls":4},"Hinweise zur Ausfüllung: Das Programm erledigt sehr komplexe Berechnungen, weshalb die Eingabe einiger Daten unerlässlich ist. Die gelb hinterlegten Felder müssen ausgefüllt werden, ansonsten sind Berechnunen nicht möglich.\nSind die Stammdaten im Blatt \"Fallerfassung\" bereits erfasst, werden sie links neben dem Eingabefeld angezeigt, können aber durch Eingaben im weissen Feld überschrieben werden.",null,null,16,{"$nulls":3},"aufgezinster BW","Ufaktor","EP","Rente"]
[17,"./. Kranken- und Pflegeversicherung:",null,null,"in € (anteilig):",null,null,"in %:",null,{"$f":"IF(AND(G17>0,I17>0),\"Eingabe nur in % oder € zulässig\",IFERROR(IF(I17>0,-J16*I17,-G17),\"\"))","v":{"v":0,"d":"0.00 €"}},{"$nulls":7},17,null,"2023-11-30","Aufzinsungsmethode",{"$f":"-FV(V14,YEARFRAC(J6,T17,0),,L26)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(J6,Umrechnungsfaktoren_BeitraginEP,2)","v":{"$error":"#N/A"}},{"$f":"+V17*W17","v":{"$error":"#VALUE!"}},{"$f":"X17*M30","v":{"$error":"#VALUE!"}}]
[18,{"$f":"\"./. Steuern pauschal in %: \"&TEXT(I18,\"0,00%\")","v":"./. Steuern pauschal in %: 0,00%"},{"$nulls":7},{"$f":"IFERROR(-J16*I18,\"\")","v":""},{"$nulls":7},18,{"$nulls":8},"Leistungszeit bis Abfindung","AWzeit bis Abfindung"]
[19,"Netto-Versorgung im Abfindungszeitpunktggfls. Selsbt eingeben:",{"$nulls":7},{"$f":"IFERROR(IF(I19>0,I19,+J16+J18+J17),\"\")","v":""},{"$nulls":7},19,{"$nulls":3},"ReEintritt","VPI BerZtpkt","Berzpkt-10J","VPI Berzpkt-10","Inflation(10)"]
[20,"B. Bar- bzw. Abfindungswertberechnungsmethode",{"$nulls":7},{"$f":"\"Barwertberechnung zum \"&TEXT(J14,\"TT.MM.JJJJ\")","v":"Barwertberechnung zum 00.01.1900"},{"$nulls":4},"E. Aufzinsungsmethode",null,null,20]
[21,{"$nulls":8},"Heubeck 2018-G",null,"Kapitalwert 2024",{"$nulls":5},21,null,null,"AusglPfl",{"$f":"IF(J9=\"\",VLOOKUP(YEAR(I5),Renteneintrittstabelle,2)/12+65,J9)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(J14,VPI,2)","v":{"$error":"#N/A"}},{"$f":"DATE(YEAR(J14)-10,MONTH(J14),DAY(J14))","v":"3789-12-31"},{"$f":"VLOOKUP(X21,VPI,2)","v":125.08},{"$f":"_xlfn.RRI(10,Y21,W21)","v":{"$error":"#N/A"}},{"$f":"ROUND(IF(M14<I9,0,ABS(I9-M14)),2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(IF(AND(M14>M6,I9>M6),M14-M6,0),2)","v":{"v":0,"d":"0.00"}}]
[22,"Barwertfaktor Heubeck 2018 ","Alters- & Invalid.V",null,"Seite",14,"Bezeichnung",null,"(12)axaiA",null,null,"Alters-R",{"$f":"IFERROR(+V26,\"\")","v":""},null,{"$f":"\"ehezeitl. Barwert der Versorgung im EzE bei Rechnungszins \"&TEXT(V14,\"0,00%\")&\":\"","v":"ehezeitl. Barwert der Versorgung im EzE bei Rechnungszins 6,00%:"},null,{"$f":"IFERROR(AE43,\"\")","v":""},22,null,null,"AusglBer",{"$f":"IF(P9>0,P9,65+VLOOKUP(YEAR(Q5),Renteneintrittstabelle,2)/12)","v":{"$error":"#VALUE!"}},{"$nulls":4},{"$f":"ROUND(AB22*(1+J13)^Abfindung_L_Zeit,2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(J7*(1+J12)^Abfindung_A_Zeit,2)","v":{"v":0,"d":"0.00 €"}}]
[23,"Barwertfaktor Heubeck 2018","Invalid.V",null,"Seite",21,"Bezeichnung",null,"(12)axaiZ",null,null,"Invalid-R",{"$f":"IFERROR(+V28,\"\")","v":""},null,{"$f":"\"mit \"&TEXT(V14,\"0,00%\")&\" aufgezinster ehezeitlicher Barwert zum \"&TEXT(J14,\"TT.MM.JJJ\")&\": \"","v":"mit 6,00% aufgezinster ehezeitlicher Barwert zum 00.01.1900: "},null,{"$f":"IFERROR(ROUND(+AI43/AH43,0),\"\")","v":""},23,null,null,"ReEintritt DRV Ausglpfl",{"$f":"65+VLOOKUP(YEAR(I5),Renteneintrittstabelle,2)/12","v":{"$error":"#VALUE!"}}]
[24,"Barwertfaktor Heubeck 2018 ","Hinterbl.V",null,"Seite",29,"Bezeichnung",null,"axaw",null,null,"Witw.-R",{"$f":"IFERROR(+V29,\"\")","v":""},null,"Versterbensrisiko zwischen Abfindungszeitpunkt und Renteneintritt:",null,{"$f":"IFERROR(AH43,\"\")","v":""},24,null,null,"Berechnung Barwertfaktoren Hauß",null,null,"Maßgeblicher Barwert für ZV-Berechnung"]
[25,"∑ Barwertfaktoren",{"$nulls":7},{"$f":"IFERROR(ROUND(IF(SUM(J22:K24)=0,\"\",SUM(J22:K24)),3),\"\")","v":""},null,"∑=",{"$f":"IFERROR(ROUND(SUM(M22:M24),3),\"\")","v":{"v":0,"d":"0.000"}},null,"Anwender können statt des vom Programm errechneten, einen anderen Abfindungsbetrag in das weiße Feld eingeben:","alternat. Betrag","Abfindungsbetrag",25,{"$nulls":3},"BerZtpkt","EzE","Heubeck","Hauß"]
[26,{"$f":"\"Abfindungsbetrag (BW):\"&IF(J26<>\"\",\"(1)\"&TEXT(J19,\"#.##0,00\")&\" x 12 x \"&TEXT(J25,\"0,000\"),\"\")&\"   \"&IF(L26>0,\"(2)\"&TEXT(J19,\"#.##0,00\")&\" x 12 x \"&TEXT(M25,\"0,000\"),\"\")&\": \"","v":"Abfindungsbetrag (BW):   (2) x 12 x 0,000: "},{"$nulls":7},{"$f":"IFERROR(ROUND(+J25*J19*12,0),\"\")","v":""},null,{"$f":"IFERROR(ROUND(SUM(V26:V29)*J19*12,0),\"\")","v":""},{"$nulls":4},{"$f":"IFERROR(IF(P26>0,P26,AI43),\"\")","v":""},26,null,null,"AR+IR",{"$f":"ROUND(Y36/(J19*12)*AD36,3)","v":{"$error":"#VALUE!"}},null,{"$f":"IF(J28>0,J28,J26)","v":""},{"$f":"IF(L28>0,L28,L26)","v":""},null,null,{"$f":"-PV(J15-2.6%,V37,L36*12)","v":{"$error":"#VALUE!"}}]
[27,{"$f":"IFERROR(\"∑ erwartbarer Renten  in Quellversrg. über \"&TEXT(V36,\"0,00\")&\"Jahre:\"&U4,\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(ROUND(V31,0),\"\")","v":""},null,{"$f":"IFERROR(\"pro Monat:\"&TEXT(J27/V36/12,\"#.##0,00 €\"),\"\")","v":""},null,null,{"$f":"\"Versorgungserwerb aus Abfindung: \"&TEXT(Q26,\"#.##0,00\")&\" / \"&TEXT(J30,\"#.##0,0000\")&\":\"","v":"Versorgungserwerb aus Abfindung:  / :"},null,{"$f":"IFERROR(AJ43,\"\")","v":""},27]
[28,"C. Parameter der Zielversorgung:",null,null,"DRV",null,"alternative Abfindung zu Zeile 26:",{"$nulls":7},{"$f":"\"Rentenerwerb aus Abfindung in Zielversorgung: \"&TEXT(Q27,\"0,0000\")&\" x \"&TEXT(M30,\"0,00\")&\":\"","v":"Rentenerwerb aus Abfindung in Zielversorgung:  x :"},null,{"$f":"IFERROR(AK43,\"\")","v":""},28,null,null,"IR",{"$f":"ROUND(V26*Z36,3)","v":{"$error":"#VALUE!"}},null,"Summe der Rentenzahlungen In QV"]
[29,"Anwartschaftsdynamik in %:",null,"Leistungsdynamik in %:",{"$nulls":3},"Volldynamik in %:",null,{"v":0.026,"d":"2.60%"},{"$nulls":4},{"$f":"\"Barwert des Rentenerwerbs in Zielversorgung bei ReZins \"&TEXT(J15,\"0,00%\")&\":\"","v":"Barwert des Rentenerwerbs in Zielversorgung bei ReZins 0,00%:"},null,{"$f":"IFERROR(L41*Q28/L32,\"\")","v":""},29,null,null,"HR",{"$f":"ROUND(V26*AA36,3)","v":{"$error":"#VALUE!"}},{"$nulls":6},{"$f":"20.36*12*500","v":122160}]
[30,"Invaliditätsversorgung in %:",{"v":1,"d":"100%"},"Hinterbl.Versorg. in :",null,null,{"v":0.55,"d":"55%"},"Umrechnungsfaktor",null,{"$f":"IFERROR(VLOOKUP(J14,UmrechnungEP_Kap,2),\"\")","v":""},null,"aktRW:",{"$f":"IFERROR(VLOOKUP(J14,aktRW,2),\"\")","v":""},null,{"$f":"IF(P26>0,\"\",\"Zur Erreichung der Barwertgleiche mit der Quellversorgung zu zahlende Abfindung:\")","v":"Zur Erreichung der Barwertgleiche mit der Quellversorgung zu zahlende Abfindung:"},null,{"$f":"IFERROR(IF(P26>0,\"\",Q26*L26/Q29),\"\")","v":""},30,{"$nulls":3},"Hauß:",null,"Heubeck:",null,"HR- und IR berücksichtigen",false]
[31,{"$f":"\"Versorgungserwerb in DRVin Entgeltpunkten(EP): \"&IF(X26<>\"\",\"(1) \"&TEXT(X26,\"#.##0,00 €\"),\"\")&IF(AND(X26>0,Y26>0),\" bzw. \",\"\")&IF(Y26<>0,\"(2) \"&TEXT(Y26,\"#.00,00\"),\"\")&\" / \"&TEXT(J30,\"#.##0,00 €\")","v":"Versorgungserwerb in DRVin Entgeltpunkten(EP):  bzw. (2)  / "},{"$nulls":7},{"$f":"IFERROR(ROUND(IF(J28>0,J28,J26)/J30,4),\"\")","v":""},null,{"$f":"IFERROR(ROUND(IF(L28>0,L28,L26)/J30,4),\"\")","v":""},null,null,{"$f":"IFERROR(Summenzeichen&\" der erwartbaren  Rentenzahlungen über \"&TEXT(V37,\"0,00\")&\" Jahre: \",\"\")","v":""},null,{"$f":"IFERROR(ROUND((((1+IF(Abf_VollDyn>0,Abf_VollDyn,G29))^V37-1)/IF(Abf_VollDyn>0,Abf_VollDyn,G29))*Q28*(1+IF(Abf_VollDyn>0,Abf_VollDyn,Abf_AwDyn))^W37*12/IF(Abf_HRIR_Ja,(1+Z37+AA37),1),0),\"\")","v":""},31,null,null,"QV-Ertrag:",{"$f":"IF(J13=0,J16*V36*(1+J12)^W36*12,(((1+J13)^V36-1)/J13)*J16*(1+J12)^W36*12)/IF(Abf_HRIR_Ja,(1+Z36+AA36),1)","v":{"$error":"#VALUE!"}},{"$f":"+V32/V31-1","v":{"$error":"#VALUE!"}},{"$f":"+V31","v":{"$error":"#VALUE!"}},{"$f":"+X32/X31-1","v":{"$error":"#VALUE!"}}]
[32,{"$f":"IF(ZVAusglBerAlternativ=2,\"Geben Sie den in der ZV erwartbaren Versorgungserwerb zum \"&TEXT(J14,\"TT.MM.JJJJ\")&\" ein:\",\"Rentenerwerb im Berechnungszeitpunkt: \"&IF(J31<>\"\",\"(1) \"&TEXT(J31,\"0,000\")&\"EP x \"&TEXT(M30,\"0,00 €\"),\"\")&IF(L31>0,\" // (2) \"&TEXT(L31,\"0,000\")&\"EP x \"&TEXT(M30,\"0,00 €\"),\"\"))","v":"Rentenerwerb im Berechnungszeitpunkt:  // (2) EP x "},{"$nulls":7},{"$f":"IFERROR(ROUND(IF(I32>0,I32,+M30*J31),2),\"\")","v":""},null,{"$f":"IFERROR(ROUND(IF(I32>0,I32,IF(L28>0,L28/J30*M30,M30*L31)),2),\"\")","v":""},null,null,"Zur Erreichen von Rentengleichheit (B. Z.27) zu leistende Abfindung:",null,{"$f":"+L44","v":""},32,null,null,"ZV-Ertrag:",{"$f":"(((1+IF(Abf_VollDyn>0,Abf_VollDyn,G29))^V37-1)/IF(Abf_VollDyn>0,Abf_VollDyn,G29))*L36*(1+IF(Abf_VollDyn>0,Abf_VollDyn,Abf_AwDyn))^W37*12/IF(Abf_HRIR_Ja,(1+Z37+AA37),1)","v":{"$error":"#VALUE!"}},null,{"$f":"(((1+IF(Abf_VollDyn>0,Abf_VollDyn,G29))^V37-1)/IF(Abf_VollDyn>0,Abf_VollDyn,G29))*J36*(1+IF(Abf_VollDyn>0,Abf_VollDyn,Abf_AwDyn))^W37*12","v":{"$error":"#VALUE!"}}]
[33,"Renteneintrittsalteralter falls abweichend vom Regelrentenalter eingeben:",{"$nulls":7},{"$f":"IFERROR(ROUND(IF(I33>0,I33,V23),2),\"\")","v":""},null,{"$f":"+J33","v":""},{"$nulls":5},33,null,null,"ZVAusglBerAlternativ",1]
[34,{"$f":"\"./. Kranken- und Pflegeversicherung in %: \"&TEXT(I34,\"0,00%\")","v":"./. Kranken- und Pflegeversicherung in %: 0,00%"},{"$nulls":7},{"$f":"IFERROR(-I34*J32,\"\")","v":""},null,{"$f":"IFERROR(-I34*L32,\"\")","v":""},null,null,"Hinweise zum Barwert-bzw Rentenzuflussvergleich:",null,null,34]
[35,{"$f":"\"./. Steuern pauschal in %: \"&TEXT(I35,\"0,00%\")","v":"./. Steuern pauschal in %: 0,00%"},{"$nulls":7},{"$f":"IFERROR(-I35*J32,\"\")","v":""},null,{"$f":"IFERROR(-I35*L32,\"\")","v":""},null,null,"Ob bei Abfindung einer Versorgung in der Zielversorgung ein angemessenes Versorgungsniveau erzielt wird, kann eigentlich nur auf der Ebene des Vergleichs der mittels der gleichen biometrischen Parameter (Sterbe- Invalidisierungs- und Hinterbliebenenwahrscheinlichkeit) errechneten Barwerte beurteilt werden.",null,null,35,{"$nulls":3},"Leistungszeit","Anwartschafts-zeit","BW ab Leistung","BW bei Abfindung","IR","HR","VVR BerZtpkt","VVR Rente","VVR","BW Abfindungszpkt."]
[36,"Netto-Versorgung",{"$nulls":7},{"$f":"IFERROR(ROUND(+J35+J34+J32,2),\"\")","v":""},null,{"$f":"IFERROR(ROUND(L35+L34+L32,2),\"\")","v":""},{"$nulls":5},36,null,null,"BW Q-Versorg Hauß",{"$f":"ROUND(VLOOKUP(ROUND(IF(M14>V21,M14,V21),0),CHOOSE(Y10,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(I5)+IF(MONTH(I5)>6,1,0)-1900+2),2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(IF(V21>M14,V21-M14,0),2)","v":{"$error":"#VALUE!"}},{"$f":"-PV(J15-J13,V36,J19*(1+J12)^W36*12)","v":{"$error":"#VALUE!"}},{"$f":"-PV(J15,W36,,X36)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(VLOOKUP(M14,CHOOSE(68-IF(V21<60,60,IF(V21>67,67,V21)),HRIR67,HRIR66,HRIR,HRIR64,HRIR63,HRIR62,HRIR61,HRIR60),CHOOSE(Y10,7,16,25)),4)*J10","v":{"$error":"#VALUE!"}},{"$f":"ROUND(VLOOKUP(M14,CHOOSE(68-IF(V21<60,60,IF(V21>67,67,V21)),HRIR67,HRIR66,HRIR,HRIR64,HRIR63,HRIR62,HRIR61,HRIR60),CHOOSE(Y10,8,17,26)),4)*J11","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(VLOOKUP(ROUND(M14,0),CHOOSE(Y10,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),YEAR(I5)+IF(MONTH(I5)>6,1,0)-1900+2),0)","v":{"v":0,"d":"0.00"}},{"$f":"IFERROR(VLOOKUP(ROUND(V21,0),CHOOSE(Y10,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),YEAR(I5)+IF(MONTH(I5)>6,1,0)-1900+2),0)","v":{"v":0,"d":"0.00"}},{"$f":"ROUND(IF(+AC36/AB36>1,1,+AC36/AB36),3)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(+Y36*(1+AA36+Z36)*AD36,0)","v":{"$error":"#VALUE!"}}]
[37,"Barwertfaktor Heubeck 2018-G Altersabsicherung",{"$nulls":9},{"$f":"IFERROR(IF(ABS(V46)>10%,\"Abweichung d. Ertrags in der DRV >10%. Anpassung des AusglW möglich (BvL 5/18)\",IF(AND(ABS(V46)>5%,ABS(V46)<=10%),\"Abweichung d. Rentenertrags in DRV kritisch!\",\"\")),\"\")","v":""},{"$nulls":5},37,null,null,"ZielV AusglPfl.",{"$f":"VLOOKUP(IF(J33>M14,J33,M14),CHOOSE(Y10,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(I5)+IF(MONTH(I5)>6,1,0)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(IF(J33>M14,J33-M14,0),2)","v":{"v":0,"d":"0.00"}},{"$f":"+-PV(J15-IF(J29>0,J29,G29),V37,L36*(1+IF(J29>0,J29,C29))^W37*12)","v":{"$error":"#VALUE!"}},{"$f":"-PV(J15,W37,,X37)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(VLOOKUP(M14,CHOOSE(IF(68-L33<1,1,68-IF(L33<60,60,L33)),HRIR67,HRIR66,HRIR,HRIR64,HRIR63,HRIR62,HRIR61,HRIR60),CHOOSE(Y10,7,16,25))*C30,4)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(ROUND(VLOOKUP(M14,CHOOSE(IF(68-V21<1,1,68-L33),HRIR67,HRIR66,HRIR,HRIR64,HRIR63,HRIR62,HRIR61,HRIR60),CHOOSE(Y10,8,17,26)),4)*G30,0)","v":{"v":0,"d":"0.000%"}},{"$f":"+AB36","v":{"v":0,"d":"0.00"}},{"$f":"IFERROR(VLOOKUP(ROUND(V23,0),CHOOSE(Y10,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),YEAR(I5)+IF(MONTH(I5)>6,1,0)-1900+2),0)","v":{"v":0,"d":"0.00"}},{"$f":"ROUND(IF(+AC37/AB37>1,1,+AC37/AB37),3)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Y37*(1+AA37+Z37)*AD37,0)","v":{"$error":"#VALUE!"}},null,null,{"$f":"20383*1.06^AF43","v":{"$error":"#VALUE!"}}]
[38,"Barwertfaktor Heubeck 2018-G Invaliditätsabsicherung",{"$nulls":12},"Die im Programm vorgenommene Vergleichsberechnung anhand der Summe erwartbarer Rentenzuflüsse blendet den Wert von Invaliditäts- und Hinterbliebenenversorgung aus. Sie stellt aber für die Betroffenen eine fast 'haptisch' begreifbare Vergleichsgrundlage dar, weswegen sie auch angeboten wird.",null,null,38,null,null,"ZielVAusglberAlternativ",null,{"$f":"-FV(J15-IF(J29>0,J29,Abf_AwDyn),W37,,-PMT(J15-IF(J29>0,J29,G29),V37,L26)/12)/AD37/(1+Z37+AA37)","v":{"$error":"#VALUE!"}},{"$f":"+-PV(J15-IF(Abf_VollDyn>0,Abf_VollDyn,G29),V37,L36*(1+IF(Abf_VollDyn>0,Abf_VollDyn,C29))^W37*12)","v":{"$error":"#VALUE!"}},{"$f":"-PV(J15,W37,,X38)","v":{"$error":"#VALUE!"}},{"$f":"+Z37","v":{"$error":"#VALUE!"}},{"$f":"+AA37","v":{"v":0,"d":"0.000%"}},null,null,{"$f":"+AD37","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(+Y38*(1+AA38+Z38)*AD38,0)","v":{"$error":"#VALUE!"}},null,null,{"$f":"+AH37*AH43","v":{"$error":"#VALUE!"}}]
[39,"Barwertfaktor Heubeck 2018-G Hinterbliebenenabsicherung",{"$nulls":15},39,null,null,"ZielV AusglBer",{"$f":"ROUND(VLOOKUP(ROUND(IF(Q6>V22,Q6,V22),0),CHOOSE(Y11,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(Q5)+IF(MONTH(Q5)>6,1,0)-1900+2),2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(IF(V22>Q6,V22-Q6,0),2)","v":{"$error":"#VALUE!"}},{"$f":"-PV(J15-IF(Abf_VollDyn=0,G29,Abf_VollDyn),Q11,Q12*12,)","v":{"$error":"#VALUE!"}},{"$f":"-PV(J15,W39,,X39)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(VLOOKUP(Q6,CHOOSE(IF(68-V22<1,1,IF(68-V22>8,8,68-V22)),HRIR67,HRIR66,HRIR,HRIR64,HRIR63,HRIR62,HRIR61,HRIR60),CHOOSE(Y11,7,16,25))*C30,4)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(VLOOKUP(Q6,CHOOSE(IF(68-V22<1,1,IF(68-V22>8,8,68-V22)),HRIR67,HRIR66,HRIR,HRIR64,HRIR63,HRIR62,HRIR61,HRIR60),CHOOSE(Y11,8,17,26))*G30,4)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(VLOOKUP(ROUND(Q6,0),CHOOSE(Y11,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),YEAR(Q5)+IF(MONTH(Q5)>6,1,0)-1900+2),0)","v":{"v":0,"d":"0.00"}},{"$f":"IFERROR(VLOOKUP(ROUND(V22,0),CHOOSE(Y11,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),YEAR(Q5)+IF(MONTH(Q5)>6,1,0)-1900+2),0)","v":{"v":0,"d":"0.00"}},{"$f":"ROUND(IF(+AC39/AB39>1,1,+AC39/AB39),3)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Y39*(1+AA39+Z39)*AD39,0)","v":{"$error":"#VALUE!"}},{"$f":"(((1+IF(Abf_VollDyn>0,Abf_VollDyn,G29))^V39-1)/IF(Abf_VollDyn>0,Abf_VollDyn,G29))*Q7*(1+IF(Abf_VollDyn>0,Abf_VollDyn,Abf_AwDyn))^W39*12","v":{"$error":"#VALUE!"}}]
[40,{"$f":"+B25&\" bei Rechnungszins \"&TEXT(J15,\"0,00%\")","v":"∑ Barwertfaktoren bei Rechnungszins 0,00%"},{"$nulls":7},{"$f":"ROUND(IF(+J39+J37+J38>0,+J39+J37+J38,0),3)","v":{"v":0,"d":"0.000"}},null,{"$f":"IFERROR(ROUND(L41/(L32*12),3),\"\")","v":""},{"$nulls":5},40]
[41,{"$f":"\"Versorgungsertrag (Barwert): \"&IF(J40>0,\"(1) \"&TEXT(J36,\"#.##0,00\")&\" x 12 x \"&TEXT(J40,\"0,000\")&\" (\"&U47&\")\"&CHAR(10),\"\")&IF(L41<>\"\",\"(2) \"&TEXT(L36,\"#.##0,00\")&\" x 12 x \"&TEXT(L40,\"0,000\")&\" (\"&V47&\")\",\"\")","v":"Versorgungsertrag (Barwert): "},{"$nulls":7},{"$f":"IFERROR(+J40*J36*12,\"\")","v":""},null,{"$f":"IFERROR(ROUND(IF(ZVAusglBerAlternativ=1,AE37,AE38),0),\"\")","v":""},null,null,"ä= Barwert <90%;â= BW>=90%, <= 110%; ã = BW > 110% d. Abfindung",null,null,41,{"$nulls":4},"Aufzinsungszeit","BW ab Leistung","BW EzE","IR","HR","VRR EzE","VRR Rente","VRR","BW EzE","Aufzinsungszeit bis Abfindung","VRR Abfindung","VRR","Aufzinsunf AusglW EzE bis Abfindung","EP bei Abfindung"," DRV-Rente bei BerZtpkt"]
[42,{"$f":"IF(AND(J28>0,L28>0),\"\",IF(AND(J41=\"\",J26=\"\"),\"\",IF(J41<J26,\"Aufstockung\",\"Reduktion\")&\" des Abfindungsbetrags (1) zur Erreichung von Barwertgleiche  erwägen (Zeile 28): \"&TEXT(J26,\"#.##0\")&\" x \"&TEXT(J26,\"#.##0\")&\" / \"&TEXT(J41,\"#.##0\")))&IF(L28>0,\"\",CHAR(10)&\"bzw. \"&IF(L41<L26,\"Aufstockung\",\"Reduktion\")&\" des Abfindungsbetrag (2) zur Erreichung von Barwertgleiche erwägen (Zeile 28): \"&TEXT(L26,\"#.##0\")&\" x \"&TEXT(L26,\"#.##0\")&\" / \"&TEXT(L41,\"#.##0\"))","v":"\nbzw. Reduktion des Abfindungsbetrag (2) zur Erreichung von Barwertgleiche erwägen (Zeile 28):  x  / "},{"$nulls":7},{"$f":"IFERROR(IF(J28>0,\"\",IF(X26>0,+X26*X26/J41,\"\")),\"Eingaben prüfen!\")","v":"Eingaben prüfen!"},null,{"$f":"IFERROR(IF(L28>0,\"\",IF(Y26>0,Y26*Y26/L41,\"\")),\"Eingaben Prüfen\")","v":"Eingaben Prüfen"},{"$nulls":5},42]
[43,{"$f":"IFERROR(\"∑ der über \"&TEXT(V37,\"0,00\")&\" Jahre erwartbaren Rentenbezüge der ausglpfl. Person in Zielversorgung (siehe Z. 27): \",\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(X32,\"\")","v":""},null,{"$f":"IFERROR(ROUND(V32,0),\"\")","v":""},{"$nulls":5},43,null,null,{"$f":"\"Aufzinsungsmethode: EzE ReZins: \"&TEXT(V14,\"0,00%\")","v":"Aufzinsungsmethode: EzE ReZins: 6,00%"},{"$f":"ROUND(VLOOKUP(ROUND(IF(M6>I9,M6,I9),0),CHOOSE(Y10,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(I5)+IF(MONTH(I5)>6,1,0)-1900+2),2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(IF(I9>M6,I9-M6,0),2)","v":0},{"$f":"-PV(V14-J13,V43,J7*12)","v":{"$error":"#VALUE!"}},{"$f":"-PV(V14-J12,W43,,X43)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(VLOOKUP(M6,CHOOSE(68-IF(V21<60,60,IF(V21>67,67,V21)),HRIR67,HRIR66,HRIR,HRIR64,HRIR63,HRIR62,HRIR61,HRIR60),CHOOSE(Y10,7,16,25)),4)*J10","v":{"$error":"#VALUE!"}},{"$f":"ROUND(VLOOKUP(M6,CHOOSE(68-IF(V21<60,60,IF(V21>67,67,V21)),HRIR67,HRIR66,HRIR,HRIR64,HRIR63,HRIR62,HRIR61,HRIR60),CHOOSE(Y10,8,17,26)),4)*J11","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(VLOOKUP(ROUND(M6,0),CHOOSE(Y10,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),YEAR(I5)+IF(MONTH(I5)>6,1,0)-1900+2),0)","v":{"v":0,"d":"0.00"}},{"$f":"+AC36","v":{"v":0,"d":"0.00"}},{"v":1,"d":"1.00000"},{"$f":"ROUND(+Y43*(1+AA43+Z43)*AD43,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(M14-M6<0,0,M14-M6)","v":{"$error":"#VALUE!"}},{"$f":"+AB36","v":{"v":0,"d":"0.00"}},{"$f":"ROUND(AG43/AB43,3)","v":{"$error":"#DIV/0!"}},{"$f":"IF(P26>0,P26,AE43*(1+V14)^AF43*AH43)","v":{"$error":"#VALUE!"}},{"$f":"+AI43/J30","v":{"$error":"#VALUE!"}},{"$f":"+AJ43*M30","v":{"$error":"#VALUE!"}}]
[44,"Zur Erreichung von Rentengleichheit wäre die Abfindungssumme (Zeile 26) zu korrigieren auf:",{"$nulls":7},{"$f":"IFERROR(IF(J28>0,\"\",J26*J27/J43),\"\")","v":""},null,{"$f":"IFERROR(IF(L28>0,\"\",+L26*J27/L43),\"\")","v":""}]
[null,"Verbesserungsvorschläge und Fehlermeldungen nehme ich gern entgegen. Ebenso, wenn die Komplexität der Berechnung ihren praktischen Nutzen fragwürdig erscheinen lässt.",{"$nulls":27},{"$f":"ROUND(IF(+AC43/AB43>1,1,+AC43/AB43),3)","v":{"$error":"#DIV/0!"}}]
[null,"Der Autor haftet nicht für die Ergebnisse der mit dieser Rechenhilfe gefundenen Ergebnisse!",{"$nulls":12},"**) vgl Hauß, FamRB 2023, 37",{"$nulls":4},525,{"$f":"IFERROR(ROUND(J41/J26-1,2),\"\")","v":""},{"$f":"IFERROR(ABS(ROUND(+L41/L26-1,2)),\"\")","v":""}]
[{"$nulls":20},{"$f":"+IF(J41<J26,\"-\",\"+\")&TEXT(U46,\"0%\")","v":"+"},{"$f":"+IF(L41<L26,\"-\",\"+\")&TEXT(V46,\"0%\")","v":"+"}]

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[]
[null,"Berechnung des schuldrechtlichen Ausgleichs einer Kapitalzahlung nach § 22 VersAusglG"]
[null,{"$f":"IF(D8=0,\"für gesetzlich KV- und PV-Versicherte Personen\",\"für privatversicherte Personen\")","v":"für gesetzlich KV- und PV-Versicherte Personen"}]
[null,"Berechnungsdatum:",null,{"$f":"TODAY()","v":"2024-03-05"},"volle Kapitalzahlung:",null,"Berechnung des auf das Kapital entfallenden Freibetragsanteils \n§ 228 I SGB V"]
[null,"Geburtsjahr Ausgleichspfl :",null,null,{"$f":"\" Pro Monat: \"&TEXT(F4,\"#.##0,00\")&\" / 120 =\"","v":" Pro Monat: 0,00 / 120 ="},{"$f":"+F4/120","v":{"v":0,"d":"0.00 €"}}]
[null,"Geschlecht (m/w/d):",null,null,"monatl. Beitragsbem.Grenze:",{"$f":"IFERROR(VLOOKUP(D4,KVundPV,2),\"\")","v":{"v":4987.5,"d":"4,987.50 €"}},{"$nulls":8},"sVA_Geschlecht",{"$f":"IF(D6=\"m\",1,IF(D6=\"w\",2,3))","v":3}]
[null,{"$f":"IF(D8>0,\"Beitragssatz deaktiviert\",\"Sozialabgabensatz in %: \")","v":"Sozialabgabensatz in %: "},null,{"v":0.18,"d":"18.00%"},{"$f":"IF(D8>0,\"sonst. monatl. Einkommen:\",\"sozverspfl. mon. Gesamteink.:\")","v":"sozverspfl. mon. Gesamteink.:"},{"$nulls":10},"m"]
[null,"monatl. priv. KV- & PV-Beiträge:",null,null,"ÚÚJahresbetrag ÚÚ",{"$f":"+D8*12","v":{"v":0,"d":"0.00 €"}},{"$f":"Summenzeichen&\" der sonstigen monatl. betrieblichen AV  \"&P12","v":"∑ der sonstigen monatl. betrieblichen AV  ↓"}]
[null,{"$f":"IF(D8>0,\"\",\"monatl. Freibetrag nach § 226 II SGB V (\"&TEXT(B14,\"####\")&\"):\")","v":"monatl. Freibetrag nach § 226 II SGB V (2024):"},{"$nulls":3},{"$f":"IFERROR(IF(D8>0,\"\",VLOOKUP(B14,MonatlicheBezugsgroesse,2)/20),\"\")","v":{"v":176.75,"d":"176.75 €"}},{"$nulls":9},"w"]
[null,{"$f":"IF(D8>0,\"\",\"Anteil des sozversrechtl. Freibetrags auf \"&TEXT(F5,\"#.##0,00\")&\": \"&TEXT(F9,\"#.##0,00\")&\" x \"&TEXT(F5,\"#.##,00\")&\" / \"&IF(G10>0,\"(\"&TEXT(F5,\"#.##,00\")&\" + \"&TEXT(G10,\"#.##0,00\")&\")\",TEXT(F5,\"#.##0,00\")))","v":"Anteil des sozversrechtl. Freibetrags auf 0,00: 176,75 x ,00 / 0,00"},{"$nulls":3},{"$f":"IFERROR(F9*F5/(F5+G10),\"\")","v":""},{"$nulls":9},"d"]
[null,{"$f":"IF(D8>0,\"\",\"zu verbeitragen: (\"&TEXT(F5,\"#.##0,00\")&\" - \"&TEXT(F10,\"#.##0,00\")&\")\"&IF(F7>F6,\" x \"&TEXT(F6,\"#.##0,00\")&\" /  \"&TEXT(F7,\"#.##0,00\"),\"\"))","v":"zu verbeitragen: (0,00 - )"},{"$nulls":3},{"$f":"IF(D8>0,\"\",IF(F9>F5,0,IFERROR(+(F5-F10)*IF(F6<F7,F6/F7,1),\"\")))","v":{"v":0,"d":"0.00 €"}},{"$f":"\"Abzinsungszins: \"&P12","v":"Abzinsungszins: ↓"}]
[null,{"$f":"\"anteilige jährl. Sozialabgab.: \"&IF(D8=0,TEXT(F11,\"#.##0,00\")&\" x 12 x \"&TEXT(D7,\"0,00%\"),TEXT(F8,\"#.##0,00\")&\" x \"&TEXT(F5,\"#.##0,00\")&\" /( \"&TEXT(F7,\"#.##0,00\")&\" + \"&TEXT(F5,\"#.##0,00\"))&\") = \"","v":"anteilige jährl. Sozialabgab.: 0,00 x 12 x 18,00%) = "},{"$nulls":3},{"$f":"IFERROR(IF(D8>0,IF(F8*F5/(F7+F5)>F5*12,F5*12,F8*F5/(F7+F5)),F11*D7*12),\"Einkommen?\")","v":{"v":0,"d":"0.00 €"}},{"$nulls":9},"↓"]
[null,"Jahr","Alter","Überlebende im Alter",{"$f":"\"Versterbensrisiko VVR:\"&CHAR(10)&\"Überlebende im Alter ... / \"&TEXT(D14,\"#.##0\")","v":"Versterbensrisiko VVR:\nÜberlebende im Alter ... / "},{"$f":"\"SozBeitrag unter Berücksichtigung des VVR\"&IF(D6=\"m\",männlich,IF(D6=\"w\",weiblich,IF(D6=\"d\",divers,\"\")))","v":"SozBeitrag unter Berücksichtigung des VVR"},"Barwert der SozBeitrags bei VVR"]
[null,{"$f":"IF(D4=\"\",\"\",YEAR(D4))","v":2024},{"$f":"IF(B14=\"\",\"\",+B14-$D$5)","v":2024},{"$f":"IFERROR(VLOOKUP(C14,CHOOSE(sVA_Geschlecht,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),D$5-1900+2),\"\")","v":""},{"$f":"IFERROR(D14/D$14,\"\")","v":""},{"$f":"IFERROR(+F$12*E14,\"\")","v":""},{"$f":"IFERROR(+F12,\"\")","v":{"v":0,"d":"0.00 €"}}]
[null,{"$f":"IF(B$14=\"\",\"\",+B14+1)","v":2025},{"$f":"IFERROR(+B15-$D$5,\"\")","v":2025},"",{"$f":"IFERROR(D15/D$14,\"\")","v":""},"",{"$f":"IFERROR(-PV(G$12,B15-B$14,,F15),\"\")","v":""}]
[null,{"$f":"IF(B$14=\"\",\"\",+B15+1)","v":2026},{"$f":"IFERROR(+B16-$D$5,\"\")","v":2026},"","","",{"$f":"IFERROR(-PV(G$12,B16-B$14,,F16),\"\")","v":""}]
[null,2027,2027,"","","",""]
[null,2028,2028,"","","",""]
[null,2029,2029,"","","",""]
[null,2030,2030,"","","",""]
[null,2031,2031,"","","",""]
[null,2032,2032,"","","",""]
[null,2033,2033,"","","",""]
[null,"Barwert d. Sozialversicherungsbeitrags, der bei der Teilhabe an der Kapitalzahlung zu berücksichtigen ist:",{"$nulls":4},{"$f":"SUM(G14:G23)","v":{"v":0,"d":"0.00 €"}}]
[null,{"$f":"\"Barwert nach Tabelle 9a zu § 13 BewG: \"&TEXT(F12,\"#.##0,00\")&\" x 7,745 =\"","v":"Barwert nach Tabelle 9a zu § 13 BewG: 0,00 x 7,745 ="},{"$nulls":4},{"$f":"IFERROR(F12*7.745,\"\")","v":{"v":0,"d":"0.00 €"}},{"$nulls":7},"O_BewG",1]
[null,{"$f":"IFERROR(\"Ehezeitanteil in % der Kapitalzahlung i.H.v. \"&TEXT(F4,\"#.##0,00\")&\" - \"&TEXT(CHOOSE(O_BewG,G24,G25),\"#.##0,00\")&\" =  \"&TEXT(F4-CHOOSE(O_BewG,G24,G25),\"#.##0,00\")&\": \",\"\")","v":"Ehezeitanteil in % der Kapitalzahlung i.H.v. 0,00 - 0,00 =  0,00: "}]
[null,{"$f":"IFERROR(\"Ehezeitanteil der Kapitalzahlung: \"&TEXT(F4-CHOOSE(O_BewG,G24,G25),\"#.##0,00\")&\" x \"&TEXT(G26,\"0,00%\")&\": \",\"\")","v":"Ehezeitanteil der Kapitalzahlung: 0,00 x 0,00%: "},{"$nulls":4},{"$f":"IFERROR(+G26*(F4-CHOOSE(O_BewG,G24,G25)),\"\")","v":{"v":0,"d":"0.00 €"}}]
[null,{"$f":"\"schuldrechtlich auszugleichender Anteil: \"&TEXT(G27,\"#.##0,00\")&\" / 2 = \"","v":"schuldrechtlich auszugleichender Anteil: 0,00 / 2 = "},{"$nulls":4},{"$f":"IFERROR(G27/2,\"\")","v":{"v":0,"d":"0.00 €"}}]
["Der Autor übernimmt keine Haftung für die gefundenen Ergebnisse. Korrekturvorschläge, Lob & Tadel an RA Jörn Hauß, Hauss@anwaelte-du.de"]
{"$rows_empty":102}
[null,"mehr als 101",18.6]

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{"$rows_empty":18}
[{"$nulls":8},"Versorgungserwerb in ges. Rentenversicherung (DRV)\naus einem Ausgleichswert mit und ohne Zinsen (§ 76 SGB VI)"]
[{"$nulls":10},"§ 76 SGB Abs. 4 S. 4 VI"]
[{"$nulls":10},"BGH XII ZB 546/10"]
[{"$nulls":8},"Ausgleichswert (Kapitalwert)",{"v":35000,"d":"35,000 €"},{"$nulls":3},"EPOst",false,{"$f":"IF(EPOst=FALSE,0,1)","v":0}]
[{"$nulls":8},{"$f":"IF(AND(J23=\"\",AufZinsEzE=\"\"),\"Ehezeitende eingeben\",IF(AND(J23=\"\",AufZinsEzE>0),\"Ehezeitende aus Fallerfassung übernommen\",\"Ehezeitende\"))","v":"Ehezeitende"},"2005-03-31",{"$f":"IF(J23=\"\",IF(Dat_EzE>1,Dat_EzE,\"\"),Verzinsung!J23)","v":"2005-03-31"},null,null,"BilMoG",{"$f":"IFERROR(VLOOKUP(K23,IF(Vertins_BilMoG10,BilMoG10,BilmoGZins),16)/100,0.055)","v":{"v":0.055,"d":"5.50%"}},true]
[{"$nulls":8},"Entscheidungsdatum","2024-03-31",null,{"$f":"IFERROR(VLOOKUP(IF(J23>0,J23,K23),IF(Vertins_BilMoG10,BilMoG10,BilmoGZins),16)/100,\"\")","v":""},null,"BilmoG-10",{"$f":"IFERROR(IF(J14>0,J14,VLOOKUP(K23,BilMoG10,16)/100),0.055)","v":{"v":0.055,"d":"5.50%"}}]
[{"$nulls":8},{"$f":"\"BilMoG-\"&IF(Vertins_BilMoG10,\"10\",\"7\")&\"-Zins zum Ehezeitende:\"","v":"BilMoG-10-Zins zum Ehezeitende:"},{"$f":"IF(J26>0,J26,L24)","v":{"v":0.02,"d":"2.00%"}}]
[{"$nulls":8},"abweichender Zinssatz des Versorgungsträgers",{"v":0.02,"d":"2.00%"}]
[{"$nulls":8},"Darstellung der Berechnung:","keine Zinsen","Verzinsung","Aufzinsung",null,3]
[{"$nulls":8},"Ausgleichswert im Ehezeitende",{"$f":"J22","v":{"v":35000,"d":"35,000 €"}},"Angezeigt wird der Versorgungserwerb in der DRV aus dem Ausglwert in der DRV bei Beitragszahlung im EzE (linke Sp.) und deren Entwicklung bis Entscheidungsdatum, sowie bei Verzinsung zwischen EzE und Entscheidung (mi) und bei Aufzinsung (re)"]
[{"$nulls":8},"Umrechnungsfaktor im Ehezeitende",{"$f":"IFERROR(ROUND(VLOOKUP($K$23,Parameter!T5:V66,2+P$22),10),\"\")","v":0.0001734318}]
[{"$nulls":8},{"$f":"\"Versorgungserwerb im EzE: \"&TEXT(J28,\"#.##0\")&\" x  \"&TEXT(J29,\"0,0000000000\")&\" = \"","v":"Versorgungserwerb im EzE: 35.000 x  0,0001734318 = "},{"$f":"IFERROR(ROUND(+J28*J29,4),\"\")","v":{"v":6.0701,"d":"6.0701 EP"}}]
[{"$nulls":8},"aktueller Rentenwert im EzE",{"$f":"IFERROR(VLOOKUP(AufZinsEzE,aktRW,2+P22),\"\")","v":{"v":26.13,"d":"26.13 €"}}]
[{"$nulls":8},{"$f":"\"Rentenerwerb im EzE: \"&TEXT(J30,\"0,0000\")&\" EP x \"&TEXT(J31,\"0,00 €\")&\" = \"","v":"Rentenerwerb im EzE: 6,0701 EP x 26,13 € = "},{"$f":"IFERROR(+J31*J30,\"\")","v":{"v":158.611713,"d":"158.61 €"}}]
[{"$nulls":8},{"$f":"\"AusglWert zum \"&TEXT(J24,\"TT.MM.JJJJ\")&\": \"&TEXT(VerzinsungAusgleichswert,\"#.##0\")&\" x (1 + \"&TEXT(YEARFRAC(J23,J24,3),\"0,00\")&\" x \"&TEXT(J25,\"0,00%\")&\") bzw:\"&TEXT(VerzinsungAusgleichswert,\"#.##0\")&\" x (1 + \"&TEXT(J25,\"0,00%\")&\")^\"&TEXT(YEARFRAC(J23,J24,3),\"0,00\")","v":"AusglWert zum 31.03.2024: 35.000 x (1 + 19,01 x 2,00%) bzw:35.000 x (1 + 2,00%)^19,01"},null,{"$f":"IFERROR(J28+J25*J28*YEARFRAC(AufZinsEzE,J24,4),\"\")","v":{"v":48300,"d":"48,300 €"}},{"$f":"IFERROR(-FV(J25,YEARFRAC(AufZinsEzE,J24,4),,J28),\"\")","v":{"v":50988.39103847293,"d":"50,988 €"}}]
[{"$nulls":8},{"$f":"\"Umrechnungsfaktor (Beitrag in EP) zum \"&TEXT(J24,\"TT.MM.JJJJ\")","v":"Umrechnungsfaktor (Beitrag in EP) zum 31.03.2024"},null,{"$f":"IFERROR(ROUND(VLOOKUP(J24,UmrechnungEP_Kap,2+P22),4),\"\")","v":{"v":8436.588,"d":"8,436.5880 €"}},{"$f":"IFERROR(VLOOKUP(J24,UmrechnungEP_Kap,2+P22,TRUE),\"\")","v":{"v":8436.588,"d":"8,436.5880 €"}}]
[{"$nulls":8},{"$f":"\"Versorgungserwerb in EP (Ausgleichswert / Umrechnungsfaktor) \"","v":"Versorgungserwerb in EP (Ausgleichswert / Umrechnungsfaktor) "},null,{"$f":"IFERROR(ROUND(+K33/K34,4),\"\")","v":{"v":5.7251,"d":"5.7251 EP"}},{"$f":"IFERROR(ROUND(+L33/L34,4),\"\")","v":{"v":6.0437,"d":"6.0437 EP"}}]
[{"$nulls":8},{"$f":"\"aktueller Rentenwert am \"&TEXT(J24,\"TT.MM.JJJJ\")","v":"aktueller Rentenwert am 31.03.2024"},{"$f":"IFERROR(VLOOKUP(J24,aktRW,2+$P$22),\"\")","v":37.6}]
[{"$nulls":8},{"$f":"\"Rentenerwerb zum \"&TEXT(J24,\"TT.MM.JJJJ\")&\" in DRV: EP x aktRW\"","v":"Rentenerwerb zum 31.03.2024 in DRV: EP x aktRW"},{"$f":"IFERROR(J32*J36/J31,\"\")","v":{"v":228.23576000000003,"d":"228.24 €"}},{"$f":"IFERROR(J36*K35,\"\")","v":{"v":215.26376000000002,"d":"215.26 €"}},{"$f":"IFERROR(+J36*L35,\"\")","v":{"v":227.24312000000003,"d":"227.24 €"}}]
[{"$nulls":8},"Tenorierungsvorschlag:"]
[{"$nulls":8},{"$f":"IF(SUM(J22:J24)=0,\"\",\"Im Wege der externen Teilung wird zu Lasten des Anrechts der <ausglpfl.Person> bei der <Quellversorgung> zu Gunsten der <ausglber. Person> bei der <Zielversorgung> eine Versorgung aus einem Ausgleichswert in Höhe von \"&TEXT(VerzinsungAusgleichswert,\"#.##0,00 €\")&\" bezogen auf das Ehezeitende (\"&TEXT(AufZinsEzE,\"TT.MM.JJ\")&\") begründet.\"&CHOOSE(N27,\"\",\"  Der <Versorgungsträger der ausglpfl. Person> hat den Ausgleichsbetrag in Höhe von \"&TEXT(VerzinsungAusgleichswert,\"#.##0,00 €\")&\" zzgl. \"&TEXT(J25,\"#,00%\")&\" Zinsen für die Zeit vom Ehezeitende  bis zur Rechtskraft der Entscheidung an <die Zielversorgung> zu zahlen.\",\" Der <Versorgungsträger der ausglpfl. Person> hat den Ausgleichsbetrag in Höhe von \"&TEXT(VerzinsungAusgleichswert,\"#.##0,00 €\")& \" zzgl. Zins und Zinseszinsen aus einem Rechnungszins in Höhe von \"&TEXT(J26,\"0,00%\")&\" zwischen Ehezeitende und Rechtskraft an den Zielversorgungsträger zu zahlen.\"))","v":"Im Wege der externen Teilung wird zu Lasten des Anrechts der <ausglpfl.Person> bei der <Quellversorgung> zu Gunsten der <ausglber. Person> bei der <Zielversorgung> eine Versorgung aus einem Ausgleichswert in Höhe von 35.000,00 € bezogen auf das Ehezeitende (31.03.05) begründet. Der <Versorgungsträger der ausglpfl. Person> hat den Ausgleichsbetrag in Höhe von 35.000,00 € zzgl. Zins und Zinseszinsen aus einem Rechnungszins in Höhe von 2,00% zwischen Ehezeitende und Rechtskraft an den Zielversorgungsträger zu zahlen."}]
[]
[{"$nulls":8},"Haftungsausschluss: Autor übernimmt keine Haftung für das gefundene Ergebnis"]

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[]
[null,null,"Anpassungsberechnung - Unterhalt ","§ 33 VersAusglG ",{"$nulls":5},"Unterhaltsabfindung und § 33 VersAusglG \nauch bei Abfindung des Unterhaltsanspruchs kommt eine Anpassung der Kürzung nach § 33 VersAusglG in Betracht (vgl. Hauß in Schulz/Hauß NK-FamR § 33 Rn. 6) vgl auch Palandt/Brudermüller § 33 VersAusglG RN 3 a.E."]
[null,5,"Bezeichnung der Sache: ",{"$nulls":3},5,null,null,"Geburtstag der ausgleichsberechtigten Person"]
[null,6,{"$f":"IF(AND(E4=\"\",F4=\"\"),\"Ehezeitende eingeben:\",IF(AND(E4=\"\",F4>0),\"Ehezeitende aus Fallerfassung übernommen\",\"Ehezeitende\"))","v":"Ehezeitende eingeben:"},null,null,{"$f":"IF(E4>0,E4,IF(Dat_EzE>0,Dat_EzE,\"\"))","v":""},6,null,null,"Regelaltersgrenze",{"$nulls":3},{"$f":"IF(N3=\"\",\"\",DATE(YEAR(N3)+65,MONTH(N3)+VLOOKUP(YEAR(N3),Regelaltersgrenze,2),DAY(N3)))","v":""}]
[null,7,"Erwerbstätigenbonus (als Bruch eingeben, also 1/10 oder 1/7): ",{"$nulls":3},7,null,null,"Zeitabstand zwischen Ehezeitende und Renteneintritt",{"$nulls":3},{"$f":"IFERROR(YEARFRAC(F4,N4,0),\"\")","v":""}]
[null,8,"Datum der Anpassungsberechnung: ",null,{"$f":"TODAY()","v":"2024-03-05"},null,8,null,null,"Zeitabstand zwischen Berechnungsdatum und Renteneintritt",{"$nulls":3},{"$f":"IFERROR(YEARFRAC(E6,N4,0),\"\")","v":""}]
[null,9,"§ 33 VersAusglG: Voraussetzung für Aussetzung der Kürzung ist, dass\n- die unterhaltspflichtige Person die gekürzte Rente bezieht und\n- die unterhaltsberechtigte Person aus der übertragenen Versorgung noch keine Leistungen bezieht.",null,"Unterhaltspfl. Person (Versorgungsbezieher)","Unterhaltsber. Person \n(kein Versorgungsbezieher)",9,null,null,"angenommene Dauer der Unterhaltsberechtigung"]
[null,10,{"$nulls":4},10,null,null,"gezahlte Unterhaltsabfindung"]
[null,11,{"$nulls":4},11,null,null,{"$f":"IFERROR(\"Rechnungszins: BilMoG-7 im EzE: \"&TEXT(VLOOKUP(F4,BilmoGZins,16)/100,\"0,00%\")&\" / \"&\"am \"&TEXT(E6,\"tt.MM.JJJJ\")&\": \"&TEXT(VLOOKUP(E6,BilmoGZins,16)/100,\"0,00%\"),\"\")","v":""}]
[null,12,"anrechenbare Rente ohne versorgungsausgleichsbedingte Kürzung: ",{"$nulls":3},12,null,null,{"$f":"\"Unterhalt mon. Verrentung des Kapitals über \"&TEXT(N7,\"0,0\")&\" Jahre bei \"&TEXT(N9,\"0,00%\")","v":"Unterhalt mon. Verrentung des Kapitals über 0,0 Jahre bei 0,00%"},{"$nulls":3},{"$f":"IFERROR(-PMT(N9,N7,N8)/12,\"\")","v":""}]
[null,13,"anrechenbares Erwerbseinkommen: ",{"$nulls":3},13,null,null,{"$f":"\"monatliche Unterhaltshöhe: \"&TEXT(N8,\"#.##0,00\")&\" / \"&TEXT(N7,\"0,00\")&\" / 12: \"","v":"monatliche Unterhaltshöhe: 0,00 / 0,00 / 12: "},{"$nulls":3},{"$f":"IFERROR(+N8/N7/12,\"\")","v":""}]
[null,14,{"$f":"\"./. Erwerbstätigenbonus: \"&IF(E5=0,\"\",TEXT(E5,\"0/#0\"))","v":"./. Erwerbstätigenbonus: "},null,{"$f":"-E11*E5","v":{"v":0,"d":"0.00 €"}},{"$f":"-F11*E5","v":{"v":0,"d":"0.00 €"}},{"$nulls":3},"Berechnung einer Unterhaltsabfindung"]
[null,15,"unterhaltsrechtlich anrechenbares Einkommen:",null,{"$f":"+E12+E11+E10","v":{"v":0,"d":"0.00 €"}},{"$f":"+F12+F11+F10","v":{"v":0,"d":"0.00 €"}}]
[null,16,"Differenz",null,{"$f":"ABS(E13-F13)","v":{"v":0,"d":"0.00 €"}},null,16,null,null,"Geburtstag der ausgleichsberechtigten Person",{"$nulls":5},"Geschlecht",2]
[null,17,{"$f":"\"gesetzlicher Unterhalt: \"&TEXT(E14,\"#.##0,00\")&\" / 2 =\"","v":"gesetzlicher Unterhalt: 0,00 / 2 ="},null,{"$f":"IF(VereinbarterUnterhalt,-D15,IF(E14>F14,-E14/2,-F15))","v":{"v":0,"d":"0.00 €"}},null,17,"VereinbarterUnterhalt",false,"Berechnungstag",{"$nulls":3},{"$f":"TODAY()","v":"2024-03-05"}]
[null,18,{"$f":"\"Saldo d. Versorgungskürzung am EzE in \"&IF(Euro_EP,\"Euro: \",\"EP: \")","v":"Saldo d. Versorgungskürzung am EzE in Euro: "},null,{"$f":"IFERROR(-D16*IF(Euro_EP,1,VLOOKUP(F4,AktuellerRentenwert,2)),\"\")","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(IF(Euro_EP=FALSE,\"Kapitalwert: \"&TEXT(VLOOKUP(F4,EntgeltpunkteInKapital,2)*D16,\"#.000,00 €\"),\"\"),\"\")","v":""},18,"Euro/EP",true,"Regelaltersgrenze",{"$nulls":3},{"$f":"IF(N14=\"\",\"\",DATE(YEAR(N14)+65,MONTH(N14)+VLOOKUP(YEAR(N14),Regelaltersgrenze,2),DAY(N14)))","v":""}]
[null,19,"Mindestbetrag der Aussetzung gem. § 33 Abs. 2 VersAusglG ",null,{"$f":"IFERROR(-VLOOKUP(YEAR(F4),MonatlicheBezugsgroesse,2)*IF(Euro_EP,0.02,2.4),\"\")","v":""},null,19,null,null,"Zeitabstand zwischen Ehezeitende und Renteneintritt",{"$nulls":3},{"$f":"IFERROR(YEARFRAC(F4,N4,0),\"\")","v":""}]
[null,20,"Aussetzung der Kürzung, § 33 VersAusglG ",null,{"$f":"IF(E16<0,IF(E16>E17,0,MAX(E15:E16)),0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(F16<0,IF(F15>F16,-F15,F16),0)","v":{"v":0,"d":"0.00 €"}},20,null,null,"Zeitabstand zwischen Berechnungsdatum und Renteneintritt",{"$nulls":3},{"$f":"IFERROR(YEARFRAC(E6,N4,0),\"\")","v":""}]
[null,21,{"$f":"IF(E15<0,IF(E18+F18<=E17,\"Anpassung ist möglich (§ 33 II VersAusglG)\",\"Anpassung ist nicht möglich (§ 33 II VersAusglG)\"),\"\")","v":""},{"$nulls":3},21,null,null,{"$f":"\"Lebenserwartung ab Berechnungsdatum \"&TEXT(N15,\"TT.MM.JJJJ\")","v":"Lebenserwartung ab Berechnungsdatum 05.03.2024"},{"$nulls":3},{"$f":"IF(N14=\"\",\"\",ROUND(VLOOKUP(YEARFRAC(N14,N15,0),CHOOSE(Geschlecht,Lebenserwartung_M_V2,Lebenserwartung_F_V2),YEAR(N14)-1900+2),2))","v":""}]
[null,22,{"$f":"IFERROR(\"Rente nach Anpassung: \"&TEXT(E10,\"#.##0,00\")&\" - \"&TEXT(ABS(E16),\"#.##0,00\")&\" + \"&TEXT(ABS(E18),\"#.##0,00\"),\"\")","v":"Rente nach Anpassung: 0,00 - 0,00 + 0,00"},null,{"$f":"IFERROR(+E10+E16-E18,\"\")","v":{"v":0,"d":"0.00 €"}},null,22,null,null,"angenommene Dauer der Unterhaltsabfindung eingeben"]
[null,23,{"$f":"+C11","v":"anrechenbares Erwerbseinkommen: "},null,null,{"$f":"+F11","v":{"v":0,"d":"0.00 €"}},23,null,null,"Höhe der monatlichen Unterhaltszahlung:"]
[null,24,{"$f":"\"./. Erwerbstätigenbonus: \"&IF(E5=0,\"\",TEXT(E5,\"0/#0\"))","v":"./. Erwerbstätigenbonus: "},null,{"$f":"-E21*E5","v":{"v":0,"d":"0.00 €"}},{"$f":"-F21*E5","v":{"v":0,"d":"0.00 €"}},24,null,null,"Wenn Rente jährlich steigen soll, Leistungsdynamik eingeben:"]
[null,25,"anrechenbar",null,{"$f":"IFERROR(+E22+E21+E20,\"\")","v":{"v":0,"d":"0.00 €"}},{"$f":"+F22+F21+F20","v":{"v":0,"d":"0.00 €"}},25,null,null,{"$f":"IFERROR(\"Rechnungszins: BilMoG-7 im EzE: \"&TEXT(VLOOKUP(N15,BilmoGZins,16)/100,\"0,00%\")&\" am \"&TEXT(N15,\"tt.MM.JJJJ\"),\"\")","v":"Rechnungszins: BilMoG-7 im EzE: 1,78% am 05.03.2024"}]
[null,26,"Differenz",null,{"$f":"IFERROR(ABS(E23-F23),\"\")","v":{"v":0,"d":"0.00 €"}},null,26,null,null,{"$f":"\"Abfindungsbetrag (Barwert), ReZins: \"&TEXT(N23,\"0,00%\")&IF(N22>0,\" - \"&TEXT(N22,\"0,00%\"),\"\")&\": \"","v":"Abfindungsbetrag (Barwert), ReZins: 0,00%: "},{"$nulls":3},{"$f":"(-PV(N23-N22,N20,N21*12,0,1)+-PV(N23-N22,N20,N21*12,0,0))/2","v":{"v":0,"d":"0 €"}}]
[null,27,"gesetzl. Unterhalt",null,{"$f":"IFERROR(-E24/2,\"\")","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(IF(F23>E23,-E24/2,-E25),\"\")","v":{"v":0,"d":"0.00 €"}},27,null,null,"Abfindungsbetrag gem. Anlage 9a zu § 13 BewertG (5,5%): ",{"$nulls":3},{"$f":"(-PV(5.5%,N20,N21*12,0,1)+-PV(5.5%,N20,N21*12,0,0))/2","v":{"v":0,"d":"0 €"}}]
[null,"© Rechtsanwalt Jörn Hauß, Vom-Rath-Str. 10, 47051 Duisburg, Tel: 0203/286870"]
[{"$nulls":12},"Jahrgang",{"$f":"YEAR(N14)+2-1900","v":2}]
[{"$nulls":12},"AlterStichtag",{"$f":"YEARFRAC(N14,N15,0)","v":124.18055555555556},null,"Barwert-Summe",{"$f":"SUM(Q30:Q76)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"Kohorte Stichtag",{"$f":"VLOOKUP(N28,CHOOSE(Geschlecht,G_Kohorte_M,G_Kohorte_F),N$27)","v":0},null,"Quote"]
[{"$nulls":12},1,{"$f":"IFERROR(VLOOKUP(N$28+M30,CHOOSE(Geschlecht,G_Kohorte_M,G_Kohorte_F),N$27),0)","v":0},null,{"$f":"+N30/N$29","v":{"$error":"#DIV/0!"}},{"$f":"IFERROR(-PV(N$23-N$22,M30,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M30),#REF!-INT(#REF!),1),P30),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},{"$f":"IF(N$20>M30,M30+1,\"\")","v":""},0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M31,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M31),#REF!-INT(#REF!),1),P31),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M32,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M32),#REF!-INT(#REF!),1),P32),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M33,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M33),#REF!-INT(#REF!),1),P33),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M34,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M34),$N1-INT(N1),1),P34),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M60,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M60),#REF!-INT(#REF!),1),P60),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M61,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M61),#REF!-INT(#REF!),1),P61),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M62,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M62),#REF!-INT(#REF!),1),P62),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M63,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M63),#REF!-INT(#REF!),1),P63),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M64,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M64),#REF!-INT(#REF!),1),P64),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M65,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M65),#REF!-INT(#REF!),1),P65),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M66,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M66),#REF!-INT(#REF!),1),P66),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"$f":"IFERROR(-PV(N$23-N$22,M67,,N$21*12*IF(AND(N$20>INT(N$20),INT(N$20)+1=M67),$N27-INT(N27),1),P67),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]
[{"$nulls":12},"",0,null,{"$error":"#DIV/0!"},{"v":0,"d":"0.00 €"}]

{"sheet":"Renteneintritt","index":30,"n_rows":21,"n_cols":5,"rows_kept":21,"hidden":true,"merged":[[0,1,0,5],[1,4,1,5],[2,4,2,5],[3,4,3,5],[4,4,4,5],[5,4,5,5],[6,4,6,5],[7,4,7,5],[8,4,8,5],[9,4,9,5],[10,4,10,5],[11,4,11,5],[12,4,12,5],[13,4,13,5],[14,4,14,5],[15,4,15,5],[16,4,16,5],[17,4,17,5],[18,4,18,5],[19,4,19,5],[20,4,20,5],[21,4,21,5]]}
[null,"Renteneintrittstabelle, § 235 SGB VI, § 51 BBG"]
[null,"Für den Geburtsjahrgang","erfolgt eine Anhebung um ... Monate","auf Vollendung eines Lebensalters von"]
[null,1900,0,{"v":65,"d":"65.00"},"65 Jahre"]
[null,1947,1,{"$f":"65+C4/12","v":{"v":65.08333333333333,"d":"65.08"}},"65 Jahren und 1 Monat"]
[null,1948,2,{"$f":"65+C5/12","v":{"v":65.16666666666667,"d":"65.17"}},"65 Jahren und 2 Monaten"]
[null,1949,3,65.25,"65 Jahren und 3 Monaten"]
[null,1950,4,{"v":65.33333333333333,"d":"65.33"},"65 Jahren und 4 Monaten"]
[null,1951,5,{"v":65.41666666666667,"d":"65.42"},"65 Jahren und 5 Monaten"]
[null,1952,6,{"v":65.5,"d":"65.50"},"65 Jahren und 6 Monaten"]
[null,1953,7,{"v":65.58333333333333,"d":"65.58"},"65 Jahren und 7 Monaten"]
[null,1954,8,{"v":65.66666666666667,"d":"65.67"},"65 Jahren und 8 Monaten"]
[null,1955,9,65.75,"65 Jahren und 9 Monaten"]
[null,1956,10,{"v":65.83333333333333,"d":"65.83"},"65 Jahren und 10 Monaten"]
[null,1957,11,{"v":65.91666666666667,"d":"65.92"},"65 Jahren und 11 Monaten"]
[null,1958,12,{"v":66,"d":"66.00"},"66 Jahren"]
[null,1959,14,{"v":66.16666666666667,"d":"66.17"},"66 Jahren und 2 Monaten"]
[null,1960,16,{"v":66.33333333333333,"d":"66.33"},"66 Jahren und 4 Monaten"]
[null,1961,18,{"v":66.5,"d":"66.50"},"66 Jahren und 6 Monaten"]
[null,1962,20,{"v":66.66666666666667,"d":"66.67"},"66 Jahren und 8 Monaten"]
[null,1963,22,{"v":66.83333333333333,"d":"66.83"},"66 Jahren und 10 Monaten"]
[null,1964,24,{"v":67,"d":"67.00"},"67 Jahren"]

{"sheet":"Grundrentenrechner","index":31,"n_rows":33,"n_cols":17,"rows_kept":33,"merged":[[0,3,0,7],[0,10,0,11],[1,3,2,7],[1,10,2,11],[2,18,2,19],[3,10,7,11],[5,4,5,5],[5,6,5,7],[7,4,7,5],[7,6,7,7],[8,4,8,5],[8,6,8,7],[8,10,8,11],[9,4,9,5],[9,6,9,7],[9,10,10,11],[10,4,10,5],[10,6,10,7],[11,4,11,7],[30,4,30,7],[30,10,30,11],[32,3,32,7]]}
[null,null,1,"Grundrentenrechner zur Bestimmung der Sinnhaftigkeit des Ausgleichs von GrEP",{"$nulls":6},"GrEP-Teilung sinnhaft?"]
[null,null,2,"Mit Hilfe dieses Rechners kann der Anwender abschätzen, ob der Ausgleich von Grundrenten-EP (GrEP) sinnvoll ist, oder unterbleiben kann.\nDa GrEP nur dann werthaltig sind, wenn deren Inhaber die in Zeile 23 u. 24 angegebenen dynamischen Einkommensgrenzen bei Renteneintritt nicht überschreitet, muss der Anwender eine Einkommensprognose der Beteiligten vornehmen, die in vielen Fällen allerdings einfach vorzunehmen sein wird, wenn nur Anrechte der DRV in Betracht kommen. Ansonsten ist ggfls. die unterschiedliche Versorgungsdynamik zu beachten.",{"$nulls":6},"OLG Brandenbg. 6.10.22 - 9 UF 28/21 und OLG Bambg. 2.11.22 - 2 UF 136/22 FamRB 2023, 13",null,null,"Ost",false]
[null,null,3,{"$nulls":10},"Bagatellgrenze",{"$f":"VLOOKUP(YEAR(F4),MonatlicheBezugsgroesse,IF(GR_Ost,3,2))","v":{"$error":"#N/A"}},{"$f":"E14*VLOOKUP(F4,UmrechnungEP_Kap,IF(GR_Ost,3,2))","v":{"$error":"#N/A"}},{"$f":"G14*VLOOKUP(F4,UmrechnungEP_Kap,IF(GR_Ost,3,2))","v":{"$error":"#N/A"}}]
[null,null,4,{"$f":"IF(AND(E4=\"\",F4=\"\"),\"Ehezeitende eingeben:\",IF(AND(E4=\"\",F4>0),\"Ehezeitende aus Fallerfassung übernommen:\",\"Ehezeitende:\"))","v":"Ehezeitende:"},null,{"$f":"IF(E4=\"\",Dat_EzE,E4)","v":"00:00:00"},"akt. RW im EzE",{"$f":"IFERROR(VLOOKUP(F4,aktRW,IF(GR_Ost,3,2)),0)","v":{"v":0,"d":"0.00 €"}},null,null,"Bei Halbteilung des ehezeitlichen Versorgungserwerbs ergäbe sich unter Berücksichtigung des außerehelichen Versorgungserwerbs folgende Nutzung der Grundrenten-Entgeltpunkte:"]
[null,null,5,"Berechnungsstichtag:",{"$f":"TODAY()","v":"2024-03-05"},null,{"$f":"IF(E5=\"\",\"\",\"aktRW am \"&TEXT(E5,\"TT.MM.JJJJ\"))","v":"aktRW am 05.03.2024"},{"$f":"IF(E5=\"\",\"\",IFERROR(VLOOKUP(E5,aktRW,IF(GR_Ost,3,2),TRUE),0))","v":{"v":37.6,"d":"37.60 €"}}]
[null,null,6,"Stammdaten:","Mann",null,"Frau"]
[null,null,7,"Geburtstage:",null,{"$f":"IF(E7=\"\",Dat_GebDat_M,E7)","v":""},null,{"$f":"IF(G7=\"\",Dat_GebDat_F,G7)","v":""}]
[null,null,8,"Alter im Ehezeitende (EzE)",{"$f":"IFERROR(IF(F7=0,\"\",YEARFRAC(F7,F4,0)),\"\")","v":""},null,{"$f":"IFERROR(IF(H7=0,\"\",YEARFRAC(H7,F4,0)),\"\")","v":""}]
[null,null,9,"Renteneintritt nach § 235 SGB VI",{"$f":"IFERROR(IF(F7=0,\"\",DATE(YEAR(F7)+65,MONTH(F7)+VLOOKUP(YEAR(F7),Regelaltersgrenze,2)+1,1)),\"\")","v":""},null,{"$f":"IF(H7=\"\",\"\",DATE(YEAR(H7)+65,MONTH(H7)+VLOOKUP(YEAR(H7),Regelaltersgrenze,2)+1,1))","v":""},{"$nulls":3},{"$f":"\"Grundrenten-EP Teilung? - \"&IF(GR_EP_Teilung,\"Ja\",\"Nein\")","v":"Grundrenten-EP Teilung? - Ja"},null,null,"GR_EP_Teilung",true]
[null,null,10,"manuelle (abweichende) Eingabe des Renteneintritts:",{"$nulls":6},"regelrechte Duchführung Versorgungsausgleich"]
[null,null,11,"Zeit zwischen Ehezeitende und Renteneintritt in Jahren",{"$f":"IFERROR(YEARFRAC(F4,IF(E10>0,E10,E9),0),\"\")","v":""},null,{"$f":"IFERROR(YEARFRAC(F4,IF(G10>0,G10,G9),0),\"\")","v":""}]
[null,null,12,"Falldaten:","bezogen auf Berechnungszeitpunkt",{"$nulls":5},{"$f":"+E6","v":"Mann"},{"$f":"+G6","v":"Frau"}]
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[null,null,19,"geschätztes weiteres bis Renteneintritt in EP",null,{"$f":"IFERROR(E19*H5,\"\")","v":{"v":0,"d":"0.00 €"}},null,{"$f":"IFERROR(+G19*H5,\"\")","v":{"v":0,"d":"0.00 €"}},null,null,{"$f":"+F19","v":{"v":0,"d":"0.00 €"}},{"$f":"+H19","v":{"v":0,"d":"0.00 €"}}]
[null,null,20,"geschätztes sonstiges Einkommen i.S.v. § 97a Abs. 2 SGB VI in Euro*",{"$nulls":6},{"$f":"+F20","v":{"v":0,"d":"0.00 €"}},{"$f":"+H20","v":{"v":0,"d":"0.00 €"}}]
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[]
[]
[{"$nulls":3},"DRV","BeamtV","berstd.V","bAV","pAV","Grund","Fundstelle"]
[null,"1977-07-01","BarwertVO",null,null,3,4,5]
[null,"1986-01-01","KEZ",1,{"$nulls":4},"12 Monate"]
[null,"1992-01-01","Ruhegehaltssatz",null,2,{"$nulls":3},"linearer Ruhegehaltssatz 75%","§ 14 BeamtVG"]
[null,"1992-01-01","KEZ",1,{"$nulls":4},"36 Monate "]
[null,"2000-01-01","BarwertVO",null,null,3,4,5]
[null,"2003-01-01","Ruhegehaltssatz",null,2,{"$nulls":3},"linearer Ruhegehaltssatz 71,75%","§ 14 BeamtVG"]
[null,"2003-01-01","BarwertVO",null,null,3,4,5,"Veränderung ReZins <5,5%"]
[null,"2006-06-01","BarwertVO",null,null,3,4,5,"Veränderung d. ReZins"]
[null,"2008-01-01","Regelaltersgrenze",1,{"$nulls":4},">65","§ 235 SGB VI"]
[null,"2008-07-01","BarwertVO",null,null,3,4,5,"Veränderung Rezins"]
[null,"2009-02-12","Regelaltersgrenze",null,2,{"$nulls":3},">65","§ 51 BBG"]
[null,"2009-09-01","BarwertVA außer Kraft",null,null,3,4,5]
[null,"2014-07-01","KEZ",1,{"$nulls":4},"+1 EP für vor 1992 Geborene","§ 56 SGB VI"]
[null,"2019-01-01","KEZ",1,{"$nulls":4},"+0,5 EO für vor 1992 Geborene","§ 56 SGB VI"]
[null,"2021-01-01","Grundrente",1,{"$nulls":4},"Grundrente für langj. Versicherte & Kleinrentner","§ 76g SGB VI"]

{"sheet":"Abänderungsampel","index":34,"n_rows":65,"n_cols":30,"rows_kept":65,"merged":[[0,0,0,14],[0,20,0,28],[1,0,10,0],[1,1,3,2],[1,3,2,4],[1,6,3,7],[1,8,1,9],[1,12,3,13],[1,14,17,14],[2,8,2,9],[3,3,3,4],[3,8,3,9],[4,1,4,2],[4,6,19,6],[4,10,4,11],[5,1,5,2],[5,8,5,9],[6,1,6,4],[6,8,6,9],[7,8,7,9],[8,1,8,2],[9,1,9,2],[9,4,10,4],[10,1,10,2],[11,0,38,0],[11,1,11,4],[12,1,12,2],[13,1,13,2],[14,1,14,2],[14,7,14,9],[15,1,15,2],[15,7,15,9],[15,10,15,11],[15,12,15,13],[16,1,16,2],[16,7,16,9],[17,1,17,2],[17,7,18,9],[17,10,17,11],[18,1,18,2],[18,20,18,29],[19,1,19,3],[19,7,19,11],[20,1,20,2],[20,3,20,4],[20,6,20,13],[21,1,21,2],[21,6,34,6],[22,1,22,2],[22,8,22,9],[23,1,23,2],[23,3,23,4],[23,8,23,9],[24,1,24,2],[24,8,24,9],[25,1,25,2],[26,1,26,2],[27,1,27,4],[28,1,28,4],[30,1,30,2],[31,1,31,2],[31,18,35,18],[32,1,32,2],[32,10,32,11],[32,12,32,13],[33,1,33,2],[34,1,34,2],[35,1,35,2],[35,6,38,6],[35,7,35,9],[35,10,35,11],[35,12,35,13],[36,1,36,2],[36,7,36,9],[36,10,36,11],[36,12,36,13],[37,1,37,2],[37,7,37,9],[37,10,37,11],[37,12,37,13],[38,1,38,2],[38,7,38,9],[38,10,38,11],[38,12,38,13],[39,1,39,4],[47,20,47,21],[60,16,60,17]]}
[{"$nulls":15},true,"AbänderungsReZins","BilMoG-7","BilMoG-10",null,"Abänderungszeitpunkte"]
["Stammdaten","Abänderungsprüfung \n(Bitte zunächst Stammdaten ausfüllen)",null,"Fallbezeichnung",null,null,{"$f":"IF(OR(E8=\"\",E5=\"\"),\"Stammdaten (EzE) eingeben!\",\"Abänderungsampel in Sachen \"&D4)","v":"Stammdaten (EzE) eingeben!"},null,"Alter im EzE",null,{"$f":"IFERROR(\"Mann\"&IF(K3>0,\"(\"&TEXT(YEARFRAC(K3,C8,0),\"0,0\")&\")\",\"\"),\"\")","v":""},{"$f":"IFERROR(\"Frau\"&IF(L3>0,\"(\"&TEXT(YEARFRAC(L3,C8,0),\"0,0\")&\")\",\"\"),\"\")","v":""},{"$f":"\"Barw. Altersrente ab Reg.Altersgr. ReZins: \"&IFERROR(TEXT(R2,\"0,00%\"),\"\")","v":"Barw. Altersrente ab Reg.Altersgr. ReZins: 1,78%"},null,"ä Abänderungsgründe & -zeitpunkte ä","ReZins",{"$f":"_xlfn.IFNA(IF(D9>0,D9,VLOOKUP(Abänderungsdatum,BilmoGZins,16)/100),0.055)","v":{"v":0.0178,"d":"1.78%"}},{"$f":"IF(AbändBilMoG_Wahl,S2,Q2)","v":{"v":0.0178,"d":"1.78%"}},{"$f":"VLOOKUP(Abänderungsdatum,BilMoG10,16)/100","v":{"v":0.0182,"d":"1.82%"}},null,"Datum","Stichwort","DRV","BeamtV","berstd.V","bAV","pAV","Grund","Fundstelle","Betrifft"]
[{"$nulls":10},{"$f":"IF(AND(Dat_GebDat_M>0,K4=0),Dat_GebDat_M,K4)","v":""},{"$f":"IF(AND(Dat_GebDat_F>0,L4=0),Dat_GebDat_F,L4)","v":""}]
[{"$nulls":8},"geboren",{"$nulls":6},"AbändBilMoG_Wahl","ReEintritt",{"$f":"VLOOKUP(YEAR(K3),Regelaltersgrenze,3)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(YEAR(L3),Regelaltersgrenze,3)","v":{"$error":"#VALUE!"}},null,"1977-07-01","BarwertVO",null,null,3,4,5,null,null,"Berstd.V; bAV; pAV"]
[null,"Datum der Prüfung",null,{"$f":"TODAY()","v":"2024-03-05"},{"$f":"IFERROR(\"aktRW: \"&TEXT(Q11,\"0,00 €\"),\"\")","v":"aktRW: 37,60 €"},null,"Altentscheidung",{"$f":"IF(C8=\"\",\"Bitte das Ehezeitende im Stammdatenblock eingeben!\",\"EzE: \"&TEXT(C8,\"TT.MM.JJJJ\")&\"; Ber.Datum: \"&TEXT(D5,\"TT.MM.JJJJ\"))","v":"Bitte das Ehezeitende im Stammdatenblock eingeben!"},"AW-Dyn.","L-Dyn.","ehezeitl. Versorg.erwerb in €",null,"       Mann ","     Frau",null,false,"Alter",{"$f":"YEARFRAC(K3,Abänderungsdatum,0)","v":{"$error":"#VALUE!"}},{"$f":"YEARFRAC(L3,Abänderungsdatum,0)","v":{"$error":"#VALUE!"}},null,"1986-01-01","KEZ",1,{"$nulls":4},"12 Monate",null,"DRV"]
[null,"ist einer der Ehegatten bereits oder in 12 Monaten Rentenbezieher",null,null,{"$f":"IFERROR(\"mon.Bezgr.\"&TEXT(VLOOKUP(YEAR($C$8),MonatlicheBezugsgroesse,2),\"#.##0 €\"),\"\")","v":""},null,null,"Deutsche Rentenversicherung",{"$f":"+I23","v":{"v":0.026,"d":"2.60%"}},{"$nulls":3},{"$f":"IFERROR(-PV(R$2-RententrendDRV,IF(R$4-R$5<0,0,R$4-R$5),0,-PV(R$2-RententrendDRV,R$6,K6*12,))*VLOOKUP(R$4,G_Kohorte_M,YEAR(K$3)-1900+2)/VLOOKUP(R$5,G_Kohorte_M,YEAR(K$3)-1900+2),\"\")","v":""},{"$f":"IF($L$3=0,\"\",IFERROR(-PV(R$2-RententrendDRV,IF(S$4-S$5<0,0,S$4-S$5),0,-PV(R$2-RententrendDRV,S$6,L6*12,))*VLOOKUP(S$4,G_Kohorte_F,YEAR(L$3)-1900+2)/VLOOKUP(S$5,G_Kohorte_F,YEAR(L$3)-1900+2),\"\"))","v":""},null,null,"LxabRente_Alter",{"$f":"VLOOKUP(IF(R5>R4,R5,R4),Lebenserwartung_M_V2,YEAR(K3)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"VLOOKUP(IF(S5>S4,S5,S4),Lebenserwartung_F_V2,YEAR(L3)-1900+2)","v":{"$error":"#VALUE!"}},null,"1992-01-01","Ruhegehaltssatz",null,2,{"$nulls":3},"linearer Ruhegehaltssatz 75%","§ 14 BeamtVG","BeamtV"]
[null,{"$f":"IF(D6<>\"ja\",\"Abänderung kann nach § 226 II FamFG frühestens 12 Monate vor dem ersten Rentenbezug eingeleitet werden.\",\"\")","v":"Abänderung kann nach § 226 II FamFG frühestens 12 Monate vor dem ersten Rentenbezug eingeleitet werden."},{"$nulls":5},"Beamtenversorgung",{"$f":"+I6","v":{"v":0.026,"d":"2.60%"}},{"$nulls":3},{"$f":"IFERROR(-PV(R$2-RententrendDRV,IF(R$4-R$5<0,0,R$4-R$5),0,-PV(R$2-RententrendDRV,R$6,K7*12,))*VLOOKUP(R$4,G_Kohorte_M,YEAR(K$3)-1900+2)/VLOOKUP(R$5,G_Kohorte_M,YEAR(K$3)-1900+2),\"\")","v":""},{"$f":"IF($L$3=0,\"\",IFERROR(-PV(R$2-RententrendDRV,IF(S$4-S$5<0,0,S$4-S$5),0,-PV(R$2-RententrendDRV,S$6,L7*12,))*VLOOKUP(S$4,G_Kohorte_F,YEAR(L$3)-1900+2)/VLOOKUP(S$5,G_Kohorte_F,YEAR(L$3)-1900+2),\"\"))","v":""},null,null,"divers",false,null,null,"1992-01-01","KEZ",1,{"$nulls":4},"36 Monate ",null,"DRV"]
[null,{"$f":"IF(AND(Dat_EzE>0,D8=0),\"Ehezeitende aus 'Fallerfassung' übernommen\",\"Ehezeitende (EzE) eingeben:\")","v":"Ehezeitende (EzE) eingeben:"},{"$f":"IF(AND(D8=\"\",Dat_EzE=\"\"),\"\",IF(AND(Dat_EzE>0,D8=\"\"),Dat_EzE,D8))","v":""},null,{"$f":"IFERROR(\"aktRW: \"&TEXT(Q14,\"0,00 €\"),\"\")","v":""},null,null,"berufsständische Versorgung",{"v":0.005,"d":"0.50%"},{"$nulls":3},{"$f":"IFERROR(-PV(R$2-I8,IF(R$4-R$5<0,0,R$4-R$5),0,-PV(R$2-I8,R$6,K8*12,))*VLOOKUP(R$4,G_Kohorte_M,YEAR(K$3)-1900+2)/VLOOKUP(R$5,G_Kohorte_M,YEAR(K$3)-1900+2),\"\")","v":""},{"$f":"IF($L$3=0,\"\",IFERROR(-PV(R$2-RententrendDRV,IF(S$4-S$5<0,0,S$4-S$5),0,-PV(R$2-RententrendDRV,S$6,L8*12,))*VLOOKUP(S$4,G_Kohorte_F,YEAR(L$3)-1900+2)/VLOOKUP(S$5,G_Kohorte_F,YEAR(L$3)-1900+2),\"\"))","v":""},{"$nulls":6},"2000-01-01","BarwertVO",null,null,3,4,5,null,null,"Berstd.V; bAV; pAV"]
[null,{"$f":"IFERROR(\"Rechnungszins zum \"&TEXT(Abänderungsdatum,\"TT.MM.JJ\")&\": \"&TEXT(VLOOKUP(Abänderungsdatum,BilmoGZins,16)/100,\"0,00%\")&\" / alternativen Rezins eingeben:\",\"Rechnungszins\")","v":"Rechnungszins zum 05.03.24: 1,78% / alternativen Rezins eingeben:"},null,null,{"$f":"IFERROR(\"Rechnung mit \"&TEXT(R2,\"#,##%\"),\"ReZins eingeben!\")","v":"Rechnung mit 1,78%"},null,null,"Zusatzversorgung öffentlicher Dienst (ZVK)",null,{"v":0.01,"d":"1.00%"},null,null,{"$f":"IFERROR(-PV(R$2-I9,IF(R$4-R$5<0,0,R$4-R$5),0,-PV(R$2-J9,R$6,K9*12,))*VLOOKUP(R$4,G_Kohorte_M,YEAR(K$3)-1900+2)/VLOOKUP(R$5,G_Kohorte_M,YEAR(K$3)-1900+2),\"\")","v":""},{"$f":"IF($L$3=0,\"\",IFERROR(-PV(R$2-I9,IF(S$4-S$5<0,0,S$4-S$5),0,-PV(R$2-J9,S$6,L9*12,))*VLOOKUP(S$4,G_Kohorte_F,YEAR(L$3)-1900+2)/VLOOKUP(S$5,G_Kohorte_F,YEAR(L$3)-1900+2),\"\"))","v":""},null,null,"Anänd_BilMog7/10",{"$f":"VLOOKUP(Abänderungsdatum,BilmoGZins,16)","v":1.78},null,null,"2003-01-01","Ruhegehaltssatz",null,2,{"$nulls":3},"linearer Ruhegehaltssatz 71,75%","§ 14 BeamtVG","BeamtV"]
[null,"Datum der Altentscheidung über den Versorgungsausgleich",null,null,{"$f":"IFERROR(\"1% mon.Bezugsgr.:\"&CHAR(10)&TEXT(VLOOKUP(YEAR($C$8),MonatlicheBezugsgroesse,2)*0.01,\"#.##0,00 €\"),\"\")","v":""},null,null,"VBL",null,{"v":0.01,"d":"1.00%"},null,null,"","",{"$nulls":6},"2003-01-01","BarwertVO",null,null,3,4,5,"Veränderung ReZins <5,5%",null,"Berstd.V; bAV; pAV"]
[null,"Anwendung des bis zum 31.08.2009 geltenden Rechts?",{"$nulls":5},"Sonstige 1",null,{"v":0.01,"d":"1.00%"},null,null,"","",null,null,{"$f":"VLOOKUP(D5,aktRW,IF(S13,3,2))","v":{"v":37.6,"d":"37.60 €"}},{"$nulls":3},"2006-06-01","BarwertVO",null,null,3,4,5,"Veränderung d. ReZins",null,"Berstd.V; bAV; pAV"]
["Prüfung einzelner Versorgungen","Deutsche Rentenversicherung DRV",{"$nulls":5},"Sonstige 2",null,{"v":0.01,"d":"1.00%"},null,null,"","",null,null,"ja",{"$nulls":3},"2008-01-01","Regelaltersgrenze",1,{"$nulls":4},">65","§ 235 SGB VI","DRV"]
[null,"ehezeitlicher Versorgungserwerb alt/neu",null,"alt","neu",null,null,"Sonstige 3",null,{"v":0.01,"d":"1.00%"},null,null,"","",null,null,"nein","Ost:",false,null,"2008-07-01","BarwertVO",null,null,3,4,5,"Veränderung Rezins",null,"Berstd.V; bAV; pAV"]
[null,{"$f":"IF(D11=\"ja\",\"DRV in Euro\",\"DRV in Entgeltpunkten (EP)\")","v":"DRV in Entgeltpunkten (EP)"},{"$nulls":5},"Sonstige 4",null,{"v":0.01,"d":"1.00%"},null,null,"","",null,null,{"$f":"VLOOKUP(C8,aktRW,IF(S13,3,2))","v":{"$error":"#N/A"}},{"$nulls":3},"2009-02-12","Regelaltersgrenze",null,2,{"$nulls":3},">65","§ 51 BBG*)","BeamtV"]
[null,"Zuschlag an EP für vor 1992 geborene Kinder (Mütterrente I + II)",null,null,{"$f":"IF(D11=\"ja\",\"Rentenänderung\",\"KoKa Änderung\")","v":"KoKa Änderung"},null,null,"Summe",null,null,{"$f":"SUM(K6:K14)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(L6:L14)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(M6:M14)","v":{"v":0,"d":"0 €"}},{"$f":"SUM(N6:N14)","v":{"v":0,"d":"0 €"}},{"$nulls":4},{"$f":"ROUND(S17*1.2,2)","v":{"$error":"#VALUE!"}},null,"2009-09-01","BarwertVA außer Kraft",null,null,3,4,5,null,null,"Berstd.V; bAV; pAV"]
[null,{"$f":"IFERROR(\"Änderung des Ausgleichswerts: \"&IF(D15>0,TEXT(D15,\"0,0000\")&\" EP / 2 x \"&TEXT(Q14,\"0,00\"),\"(\"&TEXT(E14,\"#.##0,00\")&\" - \"&TEXT(D14,\"#.##0,00\")&\") / 2  =\"),\"\")","v":"Änderung des Ausgleichswerts: (0,00 - 0,00) / 2  ="},null,{"$f":"IF(D11=\"ja\",IF(D15>0,D15/2*Q14,(E14-D14)/2),IF(D15>0,D15/2,(E14-D14)/2))","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(IF(D11=\"ja\",D16,D16*VLOOKUP(D8,UmrechnungEP_Kap,IF(S13,3,2))),\"\")","v":""},null,null,"Differenz",null,null,{"$f":"ABS(K15-L15)","v":{"v":0,"d":"0.00 €"}},null,{"$f":"ABS(M15-N15)","v":{"v":0,"d":"0 €"}},{"$nulls":4},"absWGrenze",{"$f":"VLOOKUP(YEAR(C8),MonatlicheBezugsgroesse,IF(S13,3,2))*0.01","v":{"$error":"#VALUE!"}},null,"2014-07-01","KEZ",1,{"$nulls":4},"+1 EP für vor 1992 Geborene","§ 56 SGB VI","DRV"]
[null,{"$f":"IFERROR(\"Absolute Wesentlichkeitsgrenze § 225 II FamFG: \"&IF(D11=\"nein\",\"120%\",\"1%\")&\" von \"&TEXT(S17,\"#.##0,00\"),\"\")","v":""},null,{"$f":"IFERROR(IF(D11=\"nein\",MonBezugsgr_120,absWGrenze),\"\")","v":""},{"$f":"IF(E14+D14=0,\"\",IF(E16>=D17,\"überschritten\",\"unterschritten\"))","v":""},null,null,"Ausgleich",null,null,{"$f":"IF(K15>L15,-K16/2,K16/2)","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(L15>K15,-K16/2,K16/2)","v":{"v":0,"d":"0.00 €"}},{"$nulls":6},{"$f":"VLOOKUP(YEAR(C8),MonatlicheBezugsgroesse,IF(S13,3,2))","v":{"$error":"#VALUE!"}},null,"2019-01-01","KEZ",1,{"$nulls":4},"+0,5 EP für vor 1992 Geborene","§ 56 SGB VI","DRV"]
[null,{"$f":"\"Wesentlichkeitsgrenze § 225 II FamFG (5% vom Ausglwert alt), tasächlich:\"","v":"Wesentlichkeitsgrenze § 225 II FamFG (5% vom Ausglwert alt), tasächlich:"},null,{"$f":"IFERROR((D16/D14)/2,\"\")","v":""},{"$f":"IF(E17=\"\",\"\",IFERROR(IF(D18>=5%,\"überschritten\",\"unterschritten\"),\"\"))","v":""},null,null,"Rentenausgleich nach Beschluss des FamG in DRV beim augleichspfl. Gatten mit negativem Vorzeichen eintragen",null,null,{"$f":"IF(AND(K19<>0,L19<>0),\"bitte nur beim Ausglpfl. eintragen!\",IF(OR(L19>0,K19>0),\"bitte nur negative Werte!\",IF(P21>0,\"bitte Vorzeichen korrigieren!\",\"\")))","v":""},{"$nulls":7},{"$f":"VLOOKUP(YEAR(D5),MonatlicheBezugsgroesse,IF(S14,3,2))","v":{"v":3535,"d":"3,535.00 €"}},null,"2021-01-01","Grundrente",1,{"$nulls":4},"Grundrente für langj. Versicherte & Kleinrentner","§ 76g SGB VI","DRV"]
[null,"Abänderung möglich?",null,{"$f":"IF(D14+E14=0,\"\",IF(AND(E17=\"überschritten\",E18=\"überschritten\"),\"Ja\",\"Nein\"))","v":""},{"$nulls":8},{"$f":"IFERROR(IF(K19+L19=0,\"\",IF(K19+L19=0,\"\",IFERROR(-PV(BilMoG7-RententrendDRV,R$4-R$5,0,-PV(BilMoG7-RententrendDRV,R$6,IF(K19=0,-L19,K19*12),))*VLOOKUP(R$4,IF(divers,G_Kohorte_N,G_Kohorte_M),YEAR(K$3)-1900+2)/VLOOKUP(R$5,IF(divers,G_Kohorte_N,G_Kohorte_M),YEAR(K$3)-1900+2),\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(K19+L19=0,\"\",IFERROR(-PV(BilMoG7-RententrendDRV,S$4-S$5,0,-PV(BilMoG7-RententrendDRV,S$6,IF(L19=0,-K19,L19)*12,))*VLOOKUP(S$4,IF(divers,G_Kohorte_N,G_Kohorte_F),YEAR(L$3)-1900+2)/VLOOKUP(S$5,IF(divers,G_Kohorte_N,G_Kohorte_F),YEAR(L$3)-1900+2),\"\")),\"\")","v":""},null,{"$f":"IF(OR(AND(L17>0,L19<0),AND(L17<0,L19>0)),1,0)","v":0},{"$nulls":4},"*) in den Bundesländern wurde die Altersgrenze für Beamte zu unterschiedlichen Daten und teilweise gar nicht verändert."]
[null,"Abänderungsdimension bezogen auf das Berechnungsdatum:",null,null,{"$f":"IFERROR(D16/Q14*Q11,\"\")","v":""},null,null,"verbleibender Barwert",{"$nulls":4},{"$f":"IFERROR(+M15+M19,\"\")","v":""},{"$f":"IFERROR(+N19+N15,\"\")","v":""},null,{"$f":"IF(OR(AND(K17>0,K19<0),AND(K17<0,K19>0)),1,0)","v":0}]
[null,"Beamtenversorgung",null,"Dienstzeitveränderung",null,null,"Abänderungssituation:  grün = Abänd.potential wesentlich, rot = Wesentlichkeitsgrenze § 225 Abs. 3 FamFG nicht erreicht",{"$nulls":8},{"$f":"+P20+P19","v":0}]
[null,"Ausgleichswert alt/neu",null,"alt","neu",null,"Abänderungssituation","Bitte alle Werte auf Ehezeitende eingeben!","AW-Dyn.","L-Dyn.","Mann","Frau","Mann ","Frau",null,null,"Mann","Frau"]
[null,"Beamtenversorgung nach Altentscheidung / Neuauskunft",{"$nulls":5},{"$f":"+H6","v":"Deutsche Rentenversicherung"},{"$f":"'Dies & Das'!E3","v":{"v":0.026,"d":"2.60%"}},{"$nulls":3},{"$f":"IFERROR(-PV(R$2-RententrendDRV,IF(R$4-R$5<0,0,R$4-R$5),0,-PV(R$2-RententrendDRV,R$6,K23*12,))*VLOOKUP(R$4,G_Kohorte_M,YEAR(K$3)-1900+2)/VLOOKUP(R$5,G_Kohorte_M,YEAR(K$3)-1900+2),\"\")","v":""},{"$f":"IF($L$3=0,\"\",IFERROR(-PV(R$2-RententrendDRV,IF(S$4-S$5<0,0,S$4-S$5),0,-PV(R$2-RententrendDRV,S$6,L23*12,))*VLOOKUP(S$4,G_Kohorte_F,YEAR(L$3)-1900+2)/VLOOKUP(S$5,G_Kohorte_F,YEAR(L$3)-1900+2),\"\"))","v":""},null,{"$f":"ABS(+L23/L6-1)","v":{"$error":"#DIV/0!"}},{"$f":"+K23-K6","v":{"v":0,"d":"0.00 €"}},{"$f":"(L23-L6)","v":{"v":0,"d":"0.00 €"}}]
[null,"Differenz des Ausgleichswerts",null,{"$f":"+E23-D23","v":{"v":0,"d":"0.00 €"}},{"$nulls":3},"Beamtenversorgung",{"$f":"+I23","v":{"v":0.026,"d":"2.60%"}},{"$nulls":3},{"$f":"IFERROR(-PV(R$2-RententrendDRV,IF(R$4-R$5<0,0,R$4-R$5),0,-PV(R$2-RententrendDRV,R$6,K24*12,))*VLOOKUP(R$4,G_Kohorte_M,YEAR(K$3)-1900+2)/VLOOKUP(R$5,G_Kohorte_M,YEAR(K$3)-1900+2),\"\")","v":""},{"$f":"IF($L$3=0,\"\",IFERROR(-PV(R$2-RententrendDRV,IF(S$4-S$5<0,0,S$4-S$5),0,-PV(R$2-RententrendDRV,S$6,L24*12,))*VLOOKUP(S$4,G_Kohorte_F,YEAR(L$3)-1900+2)/VLOOKUP(S$5,G_Kohorte_F,YEAR(L$3)-1900+2),\"\"))","v":""},null,null,{"v":0,"d":"0.00 €"},{"$f":"+L24-L7","v":{"v":0,"d":"0.00 €"}}]
[null,{"$f":"+B17","v":""},null,{"$f":"IFERROR(S16,\"\")","v":""},{"$nulls":3},"berufsständische Versorgung",{"v":0.005,"d":"0.50%"},{"$nulls":3},{"$f":"IFERROR(-PV(R$2-I25,IF(R$4-R$5<0,0,R$4-R$5),0,-PV(R$2-I25,R$6,K25*12,))*VLOOKUP(R$4,G_Kohorte_M,YEAR(K$3)-1900+2)/VLOOKUP(R$5,G_Kohorte_M,YEAR(K$3)-1900+2),\"\")","v":""},{"$f":"IF($L$3=0,\"\",IFERROR(-PV(R$2-I25,IF(S$4-S$5<0,0,S$4-S$5),0,-PV(R$2-I25,S$6,L25*12,))*VLOOKUP(S$4,G_Kohorte_F,YEAR(L$3)-1900+2)/VLOOKUP(S$5,G_Kohorte_F,YEAR(L$3)-1900+2),\"\"))","v":""},null,null,{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,{"$f":"\"Relative Wesentlichkeitsgrenze § 225 II FamFG (5% von \"&TEXT(D23,\"#.##0,00\")&\")\"","v":"Relative Wesentlichkeitsgrenze § 225 II FamFG (5% von 0,00)"},null,{"$f":"+D23*0.05","v":{"v":0,"d":"0.00 €"}},"akt.Veränderung ca.:",null,null,"Zusatzversorgung öffentlicher Dienst (ZVK)",{"v":0,"d":"0.00%"},{"v":0.01,"d":"1.00%"},null,null,{"$f":"IFERROR(-PV(R$2-I26,IF(R$4-R$5<0,0,R$4-R$5),0,-PV(R$2-J26,R$6,K26*12,))*VLOOKUP(R$4,G_Kohorte_M,YEAR(K$3)-1900+2)/VLOOKUP(R$5,G_Kohorte_M,YEAR(K$3)-1900+2),\"\")","v":""},{"$f":"IF($L$3=0,\"\",IFERROR(-PV(R$2-I26,IF(S$4-S$5<0,0,S$4-S$5),0,-PV(R$2-J26,S$6,L26*12,))*VLOOKUP(S$4,G_Kohorte_F,YEAR(L$3)-1900+2)/VLOOKUP(S$5,G_Kohorte_F,YEAR(L$3)-1900+2),\"\"))","v":""},null,null,{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,"Abänderung möglich?",null,{"$f":"IF(D23+E23=0,\"\",IF(AND(ABS(E23-D23)>=ABS(ABS(D26)),ABS(E23-D23)>D25),\"Ja\",\"Nein\"))","v":""},{"$f":"IFERROR(+ABS(D24)*Q11/Q14,\"\")","v":""},null,null,"VBL",{"v":0,"d":"0.00%"},{"v":0.01,"d":"1.00%"},null,null,"","",null,null,{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"},null,{"$f":"IF(AND(ABS($Q$23/2)>=K6/2*5%,ABS($Q$23/2)>=absWGrenze),\"Ja\",\"nein\")","v":{"$error":"#VALUE!"}}]
[null,"Betriebliche, berufsständische und private Altersversorgung (BarwertVO-Problem)",{"$nulls":5},"Sonstige 1",{"$f":"+I11","v":{"v":0,"d":"0.00%"}},{"v":0.01,"d":"1.00%"},null,null,"","",null,null,{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,"Betriebliche & private Altersversorgung, § 51 Abs. 3 VersAusglG ",{"$nulls":5},"Sonstige 2",{"v":0,"d":"0.00%"},{"v":0.01,"d":"1.00%"},null,null,"","",null,null,{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,"Nominalwert des ehezeitl. Versorgungserwerbs in der Altentscheidung",{"$nulls":5},"Sonstige 3",{"v":0,"d":"0.00%"},{"v":0.01,"d":"1.00%"},null,null,"","",null,null,{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,"dynamisierter Wert in Altentscheidung",{"$nulls":5},"Sonstige 4",{"v":0,"d":"0.00%"},{"v":0.01,"d":"1.00%"},null,null,"","",null,null,{"v":0,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,"aktueller Rentenwert Ehezeitende",null,{"$f":"IFERROR(+Q14,\"\")","v":""},{"$nulls":3},"Summe",null,null,{"$f":"SUM(K23:K31)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(L23:L31)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(M23:M31)","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(N23:N31)","v":{"v":0,"d":"0.00 €"}},{"$nulls":4},"DRV"]
[null,"aktueller Rentenwert Abänderungszeitpunkt",null,{"$f":"IFERROR(+Q11,\"\")","v":{"v":37.6,"d":"37.60 €"}},{"$nulls":3},"Differenz",null,null,{"$f":"ABS(K32-L32)","v":{"v":0,"d":"0.00 €"}},null,{"$f":"ABS(M32-N32)","v":{"v":0,"d":"0 €"}}]
[null,{"$f":"\"aktueller Wert d. dynamisierten Ausgleichswerts: \"&TEXT(D31,\"#.##0,00\")&\" x \"&TEXT(D33,\"0,00\")&\" / \"&TEXT(D32,\"0,00\")","v":"aktueller Wert d. dynamisierten Ausgleichswerts: 0,00 x 37,60 / "},null,{"$f":"IFERROR(+D31*D33/D32,\"\")","v":""},{"$nulls":3},"Ausgleich",null,null,{"$f":"IF(K32>L32,-K33/2,K33/2)","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(L32>K32,-K33/2,K33/2)","v":{"v":0,"d":"0.00 €"}}]
[null,{"$f":"\"Abweichung aktueller Wert vom Nominalwert: \"&TEXT(D30,\"#.##0,00\")&\" - \"&TEXT(D34,\"#.##0,00\")","v":"Abweichung aktueller Wert vom Nominalwert: 0,00 - "},null,{"$f":"IFERROR(ABS(D34-D30),\"\")","v":""}]
[null,"mindestens 2% der mon. Bezugsgröße bei Antragstellung (§ 51 III S. 3 VersAusglG)",null,{"$f":"IFERROR(S18*0.02,\"\")","v":{"v":70.7,"d":"70.70 €"}},{"$f":"IFERROR(\"2% x \"&TEXT(S18,\"#.##0,00\"),\"\")","v":"2% x 3.535,00"},null,null,"Differenz",null,null,{"$f":"ABS(K34-K17)","v":{"v":0,"d":"0.00 €"}},null,{"$f":"ABS(M33-M16)","v":{"v":0,"d":"0 €"}}]
[{"$nulls":7},"Relative Wesentlichkeit, 5% des AusglWerts",null,null,{"$f":"IFERROR(ABS(1-ABS(K34)/ABS(K17)),\"\")","v":""},null,{"$f":"IFERROR(ABS(M36)/ABS(M16),\"\")","v":""}]
[null,"wurde bezügl. dieser Versorgung der sVA vorbehalten?",null,null,"akt.Veränderung ca.:",null,null,{"$f":"IFERROR(\"abs. Wesentlichkeit: Rente 1% von \"&TEXT(VLOOKUP(YEAR(C8),MonatlicheBezugsgroesse,2),\"#.##0 €\")&\"/ Kapital: 120%\",\"\")","v":""},null,null,{"$f":"IFERROR(VLOOKUP(YEAR(C8),MonatlicheBezugsgroesse,2)*1%,\"\")","v":""},null,{"$f":"IFERROR(+K38*120,\"\")","v":""}]
[null,"Abänderung möglich?",null,{"$f":"IF(D38=\"Ja\",\"Nein, § 51 IV\",IF(D35>=D36,\"Ja\",\"Nein\"))","v":"Ja"},{"$f":"+D35","v":""},null,null,"Abänderung möglich/unmöglich",null,null,{"$f":"IFERROR(IF(AND(ABS(K37)>=5%,ABS(K36)>=ABS(K38)),\"möglich\",\"Unmöglich\"),\"\")","v":""},null,{"$f":"IFERROR(IF(AND(ABS(M37>=5%),ABS(M36)>=ABS(M38)),\"möglich\",\"Unmöglich\"),\"\")","v":""}]
[]
[{"$nulls":17},"Frau"]
[{"$nulls":17},{"v":51,"d":"51.00 €"},null,null,"Mann","Frau"]
[{"$nulls":17},{"v":27.2,"d":"27.20 €"},null,"Rente",{"v":300,"d":"300.00 €"},{"v":300,"d":"300.00 €"}]
[{"$nulls":17},{"$f":"+R42/R43","v":{"v":1.875,"d":"1.8750 EP"}},null,"aktRW 2009",{"v":27.2,"d":"27.20 €"}]
[{"$nulls":17},{"v":6144.921,"d":"6,144.9210 €"},null,"EP",{"$f":"+U43/U44","v":{"v":11.029411764705882,"d":"11.0294 EP"}}]
[{"$nulls":17},{"$f":"+R45*R44","v":{"v":11521.726875,"d":"11,521.73 €"}},null,"Umrechnungsfaktor 2009",{"v":6144.921,"d":"6,144.9210 €"},{"v":181.5,"d":"181.50 €"}]
[{"$nulls":15},"berufsstd. Versorgung",null,{"v":300,"d":"300.00 €"},null,"Korrespondierender Kapitalwert",{"$f":"+U46*U45","v":{"v":67774.86397058824,"d":"67,774.86 €"}},{"$f":"+V46*V43","v":{"v":54450,"d":"54,450.00 €"}}]
[{"$nulls":15},"Faktor",null,{"v":181.5,"d":"181.50 €"},null,"Wertdifferenz",{"$f":"+U47-V47","v":{"v":13324.863970588238,"d":"13,324.86 €"}}]
[{"$nulls":15},"Korrespondierender Kapitalwert",null,{"$f":"+R48*R47","v":{"v":54450,"d":"54,450.00 €"}},null,"Ausgleich 2009",{"$f":"-U48/2","v":{"v":-6662.431985294119,"d":"-6,662.43 €"}},{"$f":"-U49","v":{"v":6662.431985294119,"d":"6,662.43 €"}}]
[{"$nulls":15},"Summen",{"$f":"+U47","v":{"v":67774.86397058824,"d":"67,774.86 €"}},{"$f":"+R49+R46","v":{"v":65971.726875,"d":"65,971.73 €"}},null,"Renten +/-: -6.662,43 / 6.144,9210 x 27,20",{"$f":"+U49/U46*U44","v":{"v":-29.490720873384706,"d":"-29.49 €"}},{"$f":"+V49/V46","v":{"v":36.707614244044734,"d":"36.71 €"}}]
[{"$nulls":15},"Wertunterschied",{"$f":"+Q50-R50","v":{"v":1803.1370955882448,"d":"1,803.14 €"}},null,null,"Rente nach Ausgleich:",{"$f":"+U43+U50","v":{"v":270.5092791266153,"d":"270.51 €"}},{"$f":"+V50+V43","v":{"v":336.70761424404475,"d":"336.71 €"}}]
[{"$nulls":15},"Ausgleich",{"$f":"+Q51/-2","v":{"v":-901.5685477941224,"d":"-901.57 €"}},{"$f":"-Q52","v":{"v":901.5685477941224,"d":"901.57 €"}}]
[]
[]
[{"$nulls":16},"Mann","Frau"]
[{"$nulls":15},"Rente",{"v":300,"d":"300.00 €"},{"v":300,"d":"300.00 €"}]
[{"$nulls":15},"aktRW 2009",{"v":27.2,"d":"27.20 €"}]
[{"$nulls":15},"EP",{"$f":"+Q56/Q57","v":{"v":11.029411764705882,"d":"11.0294 EP"}}]
[{"$nulls":15},"Umrechnungsfaktor 2009",{"v":6144.921,"d":"6,144.9210 €"},{"v":181.5,"d":"181.50 €"}]
[{"$nulls":15},"errechneter Kapitalwert",{"v":104805,"d":"104,805.00 €"},{"v":68891,"d":"68,891.00 €"}]
[{"$nulls":15},"Wertdifferenz",{"$f":"+Q60-R60","v":{"v":35914,"d":"35,914.00 €"}}]
[{"$nulls":15},"Ausgleich 2009",{"$f":"-Q61/2","v":{"v":-17957,"d":"-17,957.00 €"}},{"$f":"-Q62","v":{"v":17957,"d":"17,957.00 €"}}]
[{"$nulls":15},"Rentenminus / Rentenplus: \n17.957 / (104805 / 300)",{"$f":"+Q62/(Q60/Q56)","v":{"v":-51.40117360812938,"d":"-51.40 €"}},{"$f":"R62/(R60/R56)","v":{"v":78.19744233644454,"d":"78.20 €"}}]
[{"$nulls":15},"Rente nach Ausgleich:",{"$f":"+Q56+Q63","v":{"v":248.5988263918706,"d":"248.60 €"}},{"$f":"+R63+R56","v":{"v":378.1974423364445,"d":"378.20 €"}}]
[{"$nulls":16},{"v":79652,"d":"79,652.00 €"},91359]

{"sheet":"Parameter","index":35,"n_rows":142,"n_cols":34,"rows_kept":142,"merged":[[0,18,0,23],[1,1,1,23],[2,1,2,3],[2,4,2,5],[2,6,2,8],[2,9,2,11],[2,12,2,13],[2,14,2,15],[2,16,2,18],[2,20,2,21],[2,22,2,23],[2,24,2,25],[2,27,2,28],[2,29,2,30],[3,29,3,30]]}
[null,"Link zur Rechtsdatensammlung der DRV",{"$nulls":16},"*) Der Autor übernimmt keine Haftung für die aufgeführten Werte"]
[null,"Rechenparameter für Versorgungsausgleich und Sozialversicherung*"]
[null,"Monatliche Bezugsgröße nach § 18 SGB VI",null,null,"Bagatellgrenze § 18 VersAusglG in €",null,"aktueller Rentenwert in €",null,null,"Ø-Entgelt ges. Renten-versicherung § 69 II SGB VI",null,null,"Beitragsbem.Grenze gRV § 159 SGB VI",null,"Beitragssatz in gesetzlicher RV",null,"Umrechenfaktoren Entgeltpunkte in Beiträge",{"$nulls":3},"Umrechenfaktor Beitrag in Entgeltpunkte",null,"Rentenererwerb aus 1.000 € Beitrag",null,"Beitragskosten für\n1 Euro Rente",null,null,"VBL Altersfaktoren",null,"Beamtenversorgung"]
[null,"Jahr","West in Euro","Ost in Euro",{"v":0.01,"d":"1%"},{"v":1.2,"d":"120%"},"ab","West in Euro","Ost in Euro","Jahr","West in Euro","Ost in Euro ","West in Euro","Ost in Euro","Jahr","Beitrags-satz","Jahr","West","Ost",null,"West","Ost","West","Ost","West","Ost",null,17,3.1,"Anpassung"]
[null,1970,{"$nulls":4},"1977-01-01",{"v":12.884555406144706,"d":"12.88"},{"v":0,"d":"0.00"},1970,{"v":6822.1675708011435,"d":"6,822.17"},null,{"v":11043.90463383832,"d":"11,043.90"},null,"1970-01-01",{"v":0.17,"d":"17.00%"},"1977-01-01",{"v":2295.7516757591407,"d":"2295.7517"},null,"1977-01-01",0.0002227122,null,{"$f":"1000/$R5*VLOOKUP(Q5,G$5:$I63,2)","v":{"v":5.612347163760273,"d":"5.61 €"}},{"$f":"IFERROR(1000/$S5*VLOOKUP($Q5,G$5:$I63,3),\"\")","v":""},{"$f":"1000/W5","v":{"v":178.17857142857142,"d":"178.18 €"}},null,null,18,3]
[null,1971,{"$nulls":4},"1978-01-01",{"v":13.809993711109863,"d":"13.81"},{"v":0,"d":"0.00"},1971,{"v":7634.099078140738,"d":"7,634.10"},null,{"v":11657.454891273781,"d":"11,657.45"},null,"1971-01-01",{"v":0.17,"d":"17.00%"},"1978-01-01",{"v":2415.11787834321,"d":"2415.1179"},null,"1978-01-01",{"v":2.117047E-4,"d":"0.0002117047"},null,{"$f":"1000/$R6*VLOOKUP(Q6,G$5:$I64,2)","v":{"v":5.718144789099746,"d":"5.72 €"}},{"$f":"IFERROR(1000/$S6*VLOOKUP($Q6,G$5:$I64,3),\"\")","v":""},{"$f":"1000/W6","v":{"v":174.88189559422437,"d":"174.88 €"}},null,null,19,2.9]
[null,1972,{"$nulls":4},"1978-07-01",{"v":13.467428150708395,"d":"13.47"},{"v":0,"d":"0.00"},1972,{"v":8351.95287934023,"d":"8,351.95"},null,{"v":12884.555406144706,"d":"12,884.56"},null,"1972-01-01",{"v":0.17,"d":"17.00%"},"1979-01-01",{"v":2547.920831565116,"d":"2547.9208"},null,"1979-01-01",{"v":2.006702E-4,"d":"0.0002006702"},null,{"$f":"1000/$R7*VLOOKUP(Q7,G$5:$I65,2)","v":{"v":5.285654084642706,"d":"5.29 €"}},{"$f":"IFERROR(1000/$S7*VLOOKUP($Q7,G$5:$I65,3),\"\")","v":""},{"$f":"1000/W7","v":{"v":189.19134396355355,"d":"189.19 €"}},null,null,20,2.8]
[null,1973,{"$nulls":4},"1979-07-01",{"v":13.467428150708395,"d":"13.47"},{"v":0,"d":"0.00"},1973,{"v":9354.084966484817,"d":"9,354.08"},null,{"v":14111.65592101563,"d":"14,111.66"},null,"1973-01-01",{"v":0.18,"d":"18.00%"},"1980-01-01",{"v":2713.5794010726904,"d":"2713.5794"},null,"1980-01-01",0.0001884197,null,{"$f":"1000/$R8*VLOOKUP(Q8,G$5:$I66,2)","v":{"v":5.160816234243401,"d":"5.16 €"}},{"$f":"IFERROR(1000/$S8*VLOOKUP($Q8,G$5:$I66,3),\"\")","v":""},{"$f":"1000/W8","v":{"v":193.76779846659363,"d":"193.77 €"}},null,null,21,2.7]
[null,1974,{"$nulls":4},"1980-01-01",{"v":14.004284625964425,"d":"14.00"},{"v":0,"d":"0.00"},1974,{"v":15482.429454502691,"d":"15,482.43"},null,{"v":15338.756435886555,"d":"15,338.76"},null,"1974-01-01",{"v":0.18,"d":"18.00%"},"1981-01-01",{"v":2922.800038858183,"d":"2922.8000"},null,"1981-01-01",{"v":1.749322E-4,"d":"0.0001749322"},null,{"$f":"1000/$R9*VLOOKUP(Q9,G$5:$I67,2)","v":{"v":4.982069448088866,"d":"4.98 €"}},{"$f":"IFERROR(1000/$S9*VLOOKUP($Q9,G$5:$I67,3),\"\")","v":""},{"$f":"1000/W9","v":{"v":200.7198033707865,"d":"200.72 €"}},null,null,22,2.6]
[null,1975,{"$nulls":4},"1981-01-01",{"v":14.561592776468302,"d":"14.56"},{"v":0,"d":"0.00"},1975,{"v":11150.253345127134,"d":"11,150.25"},null,{"v":17179.40720819294,"d":"17,179.41"},null,"1975-01-01",{"v":0.18,"d":"18.00%"},"1982-01-01",{"v":2963.2636783360517,"d":"2963.2637"},null,"1982-01-01",{"v":1.725435E-4,"d":"0.0001725435"},null,{"$f":"1000/$R10*VLOOKUP(Q10,G$5:$I68,2)","v":{"v":4.914038829188838,"d":"4.91 €"}},{"$f":"IFERROR(1000/$S10*VLOOKUP($Q10,G$5:$I68,3),\"\")","v":""},{"v":203.498595505618,"d":"203.50 €"},null,null,23,2.5]
[null,1976,{"$nulls":4},"1982-07-01",{"v":15.400111461630102,"d":"15.40"},{"v":0,"d":"0.00"},1976,{"v":11930.99604771376,"d":"11,931.00"},null,{"v":19020.05798049933,"d":"19,020.06"},null,"1976-01-01",{"v":0.18,"d":"18.00%"},"1983-01-01",{"v":3064.0393081198263,"d":"3064.0393"},null,"1983-01-01",0.0001668686,null,{"$f":"1000/$R11*VLOOKUP(Q11,G$5:$I69,2)","v":{"v":5.026081558686011,"d":"5.03 €"}},{"$f":"IFERROR(1000/$S11*VLOOKUP($Q11,G$5:$I69,3),\"\")","v":""},{"v":198.96215139442228,"d":"198.96 €"},null,null,24,2.4]
[null,1977,{"$nulls":4},"1983-07-01",{"v":16.26419474085171,"d":"16.26"},{"v":0,"d":"0.00"},1977,{"v":12754.17597643967,"d":"12,754.18"},null,{"v":20860.708752805716,"d":"20,860.71"},null,"1977-01-01",{"v":0.18,"d":"18.00%"},"1983-09-01",{"v":3149.1515111231547,"d":"3149.1515"},null,"1983-09-01",0.0001623586,null,{"$f":"1000/$R12*VLOOKUP(Q12,G$5:$I70,2)","v":{"v":5.164627577747453,"d":"5.16 €"}},{"$f":"IFERROR(1000/$S12*VLOOKUP($Q12,G$5:$I70,3),\"\")","v":""},{"v":193.62480352090537,"d":"193.62 €"},null,null,25,2.4]
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[null,2005,{"v":2415,"d":"2,415.00"},{"v":2030,"d":"2,030.00"},{"v":24.150000000000002,"d":"24.15"},{"v":2898,"d":"2,898.00"},"2005-07-01",26.13,22.97,2005,{"v":29202,"d":"29,202.00"},{"v":24691,"d":"24,691.00"},{"v":62400,"d":"62,400.00"},{"v":52800,"d":"52,800.00"},"2004-01-01",{"v":0.195,"d":"19.50%"},"2008-01-01",{"v":5986.716,"d":"5986.7160"},5061.9085,"2008-01-01",{"v":1.670365E-4,"d":"0.0001670365"},0.0001975541,{"$f":"1000/$R40*VLOOKUP(Q40,G$5:$I98,2)","v":{"v":4.388048472651784,"d":"4.39 €"}},{"$f":"IFERROR(1000/$S40*VLOOKUP($Q40,G$5:$I98,3),\"\")","v":{"v":4.561520620137642,"d":"4.56 €"}},{"v":227.8917396269509,"d":"227.89 €"},{"v":219.22514075357296,"d":"219.23 €"},null,53,1,"2004-08-01",{"v":0.009,"d":"0.90%"}]
[null,2006,{"v":2450,"d":"2,450.00"},{"v":2065,"d":"2,065.00"},{"v":24.5,"d":"24.50"},{"v":2940,"d":"2,940.00"},"2006-07-01",26.13,22.97,2006,{"v":29494,"d":"29,494.00"},{"v":24938,"d":"24,938.00"},{"v":63000,"d":"63,000.00"},{"v":52800,"d":"52,800.00"},"2005-01-01",{"v":0.195,"d":"19.50%"},"2009-01-01",{"v":6144.921,"d":"6144.9210"},5177.7224,"2009-01-01",{"v":1.62736E-4,"d":"0.0001627360"},0.0001931351,{"$f":"1000/$R41*VLOOKUP(Q41,G$5:$I99,2)","v":{"v":4.322268748450956,"d":"4.32 €"}},{"$f":"IFERROR(1000/$S41*VLOOKUP($Q41,G$5:$I99,3),\"\")","v":{"v":4.507773533783889,"d":"4.51 €"}},{"v":231.3599774096386,"d":"231.36 €"},{"v":221.8390059982862,"d":"221.84 €"},null,54,1,"2008-01-01",{"v":0.0418,"d":"4.18%"}]
[null,2007,{"v":2450,"d":"2,450.00"},{"v":2100,"d":"2,100.00"},{"v":24.5,"d":"24.50"},{"v":2940,"d":"2,940.00"},"2007-07-01",26.27,23.09,2007,{"v":29951,"d":"29,951.00"},{"v":24294,"d":"24,294.00"},{"v":63000,"d":"63,000.00"},{"v":54600,"d":"54,600.00"},"2006-01-01",{"v":0.195,"d":"19.50%"},"2010-01-01",{"v":6368.597,"d":"6368.5970"},5356.7138,"2010-01-01",0.0001570205,{"v":1.866816E-4,"d":"0.0001866816"},{"$f":"1000/$R42*VLOOKUP(Q42,G$5:$I100,2)","v":{"v":4.2709563817588085,"d":"4.27 €"}},{"$f":"IFERROR(1000/$S42*VLOOKUP($Q42,G$5:$I100,3),\"\")","v":{"v":4.504627445281844,"d":"4.50 €"}},{"v":234.13959558823527,"d":"234.14 €"},{"v":221.99394115209287,"d":"221.99 €"},null,55,1,"2009-01-01",{"v":0.027,"d":"2.70%"},null,"Tabelle9a"]
[null,2008,{"v":2485,"d":"2,485.00"},{"v":2100,"d":"2,100.00"},24.85,{"v":2982,"d":"2,982.00"},"2008-07-01",26.56,23.34,2008,{"v":30625,"d":"30,625.00"},{"v":25829,"d":"25,829.00"},{"v":63600,"d":"63,600.00"},{"v":54000,"d":"54,000.00"},"2007-01-01",{"v":0.199,"d":"19.90%"},"2011-01-01",{"v":6023.332,"d":"6023.3320"},5270.2179,"2011-01-01",{"v":1.6602106608103287E-4,"d":"0.0001660211"},{"v":1.8974547522978132E-4,"d":"0.0001897455"},{"$f":"1000/$R43*VLOOKUP(Q43,G$5:$I101,2)","v":{"v":4.515772997404094,"d":"4.52 €"}},{"$f":"IFERROR(1000/$S43*VLOOKUP($Q43,G$5:$I101,3),\"\")","v":{"v":4.578558317294623,"d":"4.58 €"}},{"v":221.44602941176475,"d":"221.45 €"},{"v":218.40936179030254,"d":"218.41 €"},null,56,1,"2010-01-01",{"v":0.011,"d":"1.10%"},null,1,0.974]
[null,2009,{"v":2520,"d":"2,520.00"},{"v":2135,"d":"2,135.00"},{"v":25.2,"d":"25.20"},{"v":3024,"d":"3,024.00"},"2009-07-01",{"v":27.2,"d":"27.20"},24.13,2009,{"v":30506,"d":"30,506.00"},{"v":26047,"d":"26,047.00"},{"v":64800,"d":"64,800.00"},{"v":54600,"d":"54,600.00"},"2008-01-01",{"v":0.199,"d":"19.90%"},"2012-01-01",{"v":6359.416,"d":"6359.4160"},5410.4271,"2012-01-01",0.0001572471,0.0001848283,{"$f":"1000/$R44*VLOOKUP(Q44,G$5:$I102,2)","v":{"v":4.319465812584048,"d":"4.32 €"}},{"$f":"IFERROR(1000/$S44*VLOOKUP($Q44,G$5:$I102,3),\"\")","v":{"v":4.5042654765646875,"d":"4.50 €"}},{"v":231.51010874693478,"d":"231.51 €"},{"v":222.01178087812886,"d":"222.01 €"},null,57,0.9,"2011-01-01",{"v":0.005,"d":"0.50%"},null,2,1.897]
[null,2010,{"v":2555,"d":"2,555.00"},{"v":2170,"d":"2,170.00"},25.55,{"v":3066,"d":"3,066.00"},"2010-07-01",{"v":27.2,"d":"27.20"},24.13,2010,{"v":31144,"d":"31,144.00"},{"v":27292.341804536925,"d":"27,292.34"},{"v":66000,"d":"66,000.00"},{"v":55800,"d":"55,800.00"},"2009-01-01",{"v":0.199,"d":"19.90%"},"2013-01-01",{"v":6439.419,"d":"6439.4190"},{"v":5472.439,"d":"5472.4390"},"2013-01-01",0.0001552935,0.0001827339,{"$f":"1000/$R45*VLOOKUP(Q45,G$5:$I103,2)","v":{"v":4.3590889178045416,"d":"4.36 €"}},{"$f":"IFERROR(1000/$S45*VLOOKUP($Q45,G$5:$I103,3),\"\")","v":{"v":4.553728237080395,"d":"4.55 €"}},{"v":229.40573566084785,"d":"229.41 €"},{"v":219.6002808988764,"d":"219.60 €"},null,58,0.9,"2011-08-01",{"v":2E-3,"d":"0.20%"},null,3,2.772]
[null,2011,{"v":2555,"d":"2,555.00"},{"v":2240,"d":"2,240.00"},25.55,{"v":3066,"d":"3,066.00"},"2011-07-01",{"v":27.46928,"d":"27.47"},24.37,2011,{"v":32100,"d":"32,100.00"},{"v":26484,"d":"26,484.00"},{"v":66000,"d":"66,000.00"},{"v":57600,"d":"57,600.00"},"2010-01-01",{"v":0.199,"d":"19.90%"},"2014-01-01",{"v":6523.146,"d":"6523.1460"},{"v":5592.0668666952415,"d":"5592.0669"},"2014-01-01",{"v":1.5330026340051257E-4,"d":"0.0001533003"},{"v":1.7882475725669795E-4,"d":"0.0001788248"},{"$f":"1000/$R46*VLOOKUP(Q46,G$5:$I104,2)","v":{"v":4.313869412090424,"d":"4.31 €"}},{"$f":"IFERROR(1000/$S46*VLOOKUP($Q46,G$5:$I104,3),\"\")","v":{"v":4.602949251787405,"d":"4.60 €"}},{"v":231.810447761194,"d":"231.81 €"},{"v":217.25201502312515,"d":"217.25 €"},null,59,0.9,"2012-03-01",{"v":0.032,"d":"3.20%"},null,4,3.602]
[null,2012,{"v":2625,"d":"2,625.00"},{"v":2240,"d":"2,240.00"},26.25,{"v":3150,"d":"3,150.00"},"2012-07-01",28.07,24.92,2012,{"v":33002,"d":"33,002.00"},{"v":28077.25029777097,"d":"28,077.25"},{"v":67200,"d":"67,200.00"},{"v":57600,"d":"57,600.00"},"2011-01-01",{"v":0.199,"d":"19.90%"},"2015-01-01",{"v":6544.813,"d":"6544.8130"},5585.7412,"2015-01-01",0.0001527928,{"v":1.790273E-4,"d":"0.0001790273"},{"$f":"1000/$R47*VLOOKUP(Q47,G$5:$I105,2)","v":{"v":4.37140068020278,"d":"4.37 €"}},{"$f":"IFERROR(1000/$S47*VLOOKUP($Q47,G$5:$I105,3),\"\")","v":{"v":4.7245296649261155,"d":"4.72 €"}},{"v":228.75962950017478,"d":"228.76 €"},{"v":211.66128078817735,"d":"211.66 €"},null,60,0.9,"2013-01-01",{"v":0.011,"d":"1.10%"},null,5,4.388]
[null,2013,{"v":2695,"d":"2,695.00"},{"v":2275,"d":"2,275.00"},26.95,{"v":3234,"d":"3,234.00"},"2013-07-01",28.14,25.74,2013,{"v":33659,"d":"33,659.00"},{"v":28955,"d":"28,955.00"},{"v":69600,"d":"69,600.00"},{"v":58800,"d":"58,800.00"},"2012-01-01",{"v":0.196,"d":"19.60%"},"2016-01-01",{"v":6781.929,"d":"6781.9290"},5908.1183,"2016-01-01",{"v":1.474507E-4,"d":"0.0001474507"},{"v":1.692586E-4,"d":"0.0001692586"},{"$f":"1000/$R48*VLOOKUP(Q48,G$5:$I106,2)","v":{"v":4.30703417862381,"d":"4.31 €"}},{"$f":"IFERROR(1000/$S48*VLOOKUP($Q48,G$5:$I106,3),\"\")","v":{"v":4.578445898755954,"d":"4.58 €"}},{"v":232.1783293392674,"d":"232.18 €"},{"v":218.4147245841035,"d":"218.41 €"},null,61,0.9,"2014-03-01",{"v":0.027,"d":"2.70%"},null,7,5.839]
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[null,"7.","anzunehmende Dynamik berufsstd. Versorgungen",null,{"v":0.005,"d":"0.50%"},null,"FamRB-Podcast rund um das FamR",{"$nulls":3},"2003-12-31",{"v":0.0325,"d":"3.25%"},null,"Steigerung in %",{"$f":"IFERROR(+P7/O7-1,\"\")","v":""},null,null,"Anwartschaftsdynamik:"]
[{"$nulls":6},"Tabelle BMF zur Bewertung lebenslanger Nutzungen",{"$nulls":3},"2006-12-31",{"v":0.0275,"d":"2.75%"},null,"Ø % pro Jahr",{"$f":"IFERROR(_xlfn.RRI(YEARFRAC(O5,P5,0),O6,O8),\"\")","v":""},null,null,"Leistungsdynamik:"]
["DRV","Umrechnungen Kapital, Rente & Entgeltpunkte",{"$nulls":4},"Generationensterbetafeln DESTATIS",{"$nulls":3},"2011-12-31",{"v":0.0225,"d":"2.25%"},null,"...mit Hilfe des aktuellen Rentenwerts",{"$nulls":3},"Alter im Berechnungszeitpunkt",{"$f":"IFERROR(YEARFRAC(S5,S6,0),\"\")","v":{"v":0,"d":"0.00"}},{"$f":"IFERROR(YEARFRAC(T5,T6,0),\"\")","v":{"v":0,"d":"0.00"}}]
[{"$nulls":6},"Periodensterbetafeln 2018/2020 DESTATIS",{"$nulls":3},"2014-12-31",{"v":0.0175,"d":"1.75%"},null,"AktRW",{"$f":"IFERROR(VLOOKUP(O5,AktuellerRentenwert,IF(Ost,3,2)),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(P5,AktuellerRentenwert,IF(Ost,3,2)),\"\")","v":""},null,"Anwartschaftzeit",{"$f":"IFERROR(IF(S11<S8,S8-S11,0),\"\")","v":{"v":0,"d":"0.00"}},{"$f":"IFERROR(IF(T11<T8,T8-T11,0),\"\")","v":{"v":0,"d":"0.00"}}]
[null,{"$f":"\"Ehezeitende: \"","v":"Ehezeitende: "},null,null,{"$f":"IFERROR(\"aktRW: \"&TEXT(X15,\"0,00 €\"),\"\")","v":""},null,"rvRecht - Rechtsportal der DRV",{"$nulls":3},"2016-12-31",{"v":0.0125,"d":"1.25%"},null,"Ergebnis aktRW",{"$f":"IFERROR(O6*P12/O12,\"\")","v":""},null,null,"Leistungszeit",{"$f":"IFERROR(VLOOKUP(IF(S8<S11,S11,S8),CHOOSE(V3,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(S5)+IF(MONTH(S5)>6,1,0)-1900+1),\"\")","v":0},{"$f":"IFERROR(VLOOKUP(IF(T8<T11,T11,T8),CHOOSE(W3,Lebenserwartung_M_V2,Lebenserwartung_F_V2,Lebenserwartung_N_V2),YEAR(T5)+IF(MONTH(T5)>6,1,0)-1900+1),\"\")","v":0}]
[null,"Geburtstag:",{"$nulls":4},"Sozialkompass Europa EU-Kommission",{"$nulls":3},"2021-12-31",{"v":0.009,"d":"0.90%"},null,{"$f":"+N9","v":"Steigerung in %"},{"$f":"IFERROR(+(O13/O6)-1,\"\")","v":""},null,null,"Rentenhöhe bei Leistungsbeginn",{"$f":"IFERROR(S7*(1+S9)^S12,\"\")","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(T7*(1+T9)^T12,\"\")","v":{"v":0,"d":"0.00 €"}},null,null,{"$f":"+B11","v":"Umrechnungen Kapital, Rente & Entgeltpunkte"}]
[null,"Werte für gesetzl. Rentenversicherung DRV",{"$nulls":4},"SGB VI","historische Aktienkurse",null,null,"ab 1.1.2022",{"v":0.0025,"d":"0.25%"},null,{"$f":"N10","v":"Ø % pro Jahr"},{"$f":"IFERROR(_xlfn.RRI(YEARFRAC(O5,P5,0),O12,P12),\"\")","v":""},null,null,"Rentenvolumen",{"$f":"IFERROR(IF(S10=0,S14*12*S13,(((1+S10)^S13-1)/S10)*S14*12),\"\")","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(IF(T10=0,T14*12*T13,(((1+T10)^T13-1)/T10)*T14*12),\"\")","v":{"v":0,"d":"0.00 €"}},null,null,"Aktueller RW",{"$f":"VLOOKUP(EzE_P,aktRW,IF(Dies_und_Das_Ost,3,2))","v":{"$error":"#N/A"}},null,"Umrechnung"]
[null,{"$f":"\"Kapital i.H.v.  in EP zum EzE\"","v":"Kapital i.H.v.  in EP zum EzE"},null,"Kapital in €","Kapital",null,"Bemessungsfaktoren AHV/IV Schweiz Skala44",{"$nulls":6},"Regelaltersgrenze \n§ 235 SGB VI und § 51 BBG",{"$nulls":3},"Durchschnitt der Rentenzahlungen pro Monat",{"$f":"IFERROR(+S15/S13/12,\"\")","v":""},{"$f":"IFERROR(+T15/T13/12,\"\")","v":""},null,null,"U-Faktor EP in Kapital",{"$f":"VLOOKUP(EzE_P,UmrechnungEP_Kap,IF(Dies_und_Das_Ost,3,2))","v":{"$error":"#N/A"}},null,"Alter:"]
[{"$nulls":4},{"$f":"IFERROR(IF(Kapital_P>0,Kapital_P,IF(Rente_P>0,Rente_P/X15*X16,IF(D21>0,D21*X16,\"\"))),0)","v":""},null,"Email an RA Hauß",{"$nulls":10},"Rechnungszins f. Barwert",{"$nulls":4},"Dies&Das_Ost",false,null,"Lebenserwartung"]
[null,{"$f":"\"Rente i.H.v. \"&TEXT(IF(D19=0,\"…\",D19),\"###.##0 €\")&\" in EP zum Ehezeitende \"","v":"Rente i.H.v. … in EP zum Ehezeitende "},null,"Rente in €","Rente",{"$nulls":8},"Altersgrenzenrechner",null,"Altersgr. Neu",null,"Versterbensrisiko",{"$f":"IFERROR(IF(DuD_VVR1,IF(S11>S8,1,ROUND(VLOOKUP(S8,CHOOSE(V3,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),YEAR(S5)+IF(MONTH(S5)>6,1,0)-1900+2)/VLOOKUP(S11,CHOOSE(V3,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),YEAR(S5)+IF(MONTH(S5)>6,1,0)-1900+2),4)),1),\"\")","v":""},{"$f":"IFERROR(IF(DuD_VVR1,IF(T11>T8,1,ROUND(VLOOKUP(T8,CHOOSE(W3,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),YEAR(T5)+IF(MONTH(T5)>6,1,0)-1900+2)/VLOOKUP(T11,CHOOSE(W3,G_Kohorte_M,G_Kohorte_F,G_Kohorte_N),YEAR(T5)+IF(MONTH(T5)>6,1,0)-1900+2),4)),1),\"\")","v":""},null,null,"Dies&Das VVR",true,null,"Rechnungszins"]
[{"$nulls":4},{"$f":"IFERROR(IF(D19>0,D19,IF(D21>0,D21*X15,IF(Kapital_P>0,Kapital_P/X16*X15,\"\"))),0)","v":""},null,"Verrentung von Kapital",{"$nulls":6},"Geburtsdatum:",null,{"$f":"IF(O19=\"\",\"\",DATE(YEAR(O19)+65,MONTH(O19)+1+VLOOKUP(YEAR(O19),Regelaltersgrenze,2),1))","v":""},null,"Barwert",{"$f":"IFERROR(ROUND(-PV(S17-S9,S12,,-PV(S17-S10,S13,S14*12))*S18,0),\"\")","v":""},{"$f":"IFERROR(ROUND(-PV(T17-T9,T12,,-PV(T17-T10,T13,T14*12))*T18,0),\"\")","v":""},{"$nulls":7},"Verrentung v. Kapital",null,"DRV"]
[null,{"$f":"TEXT(E21,\"0,0000\")&\" Entgeltpunkte zum Ehezeitende am \"&TEXT(EzE_P,\"TT.MM.JJJJ\")&Zeichen!B9&IF(Rente_P>0,TEXT(Rente_P,\"#.##0,00 €\")&\" Rente\",IF(Kapital_P>0,TEXT(Kapital_P,\"#.##0,00€\")&\" Kapital\",\"\"))","v":" Entgeltpunkte zum Ehezeitende am 00.01.1900≙"},null,"Entgeltpunkte","Entgeltpunkte",{"$nulls":8},"Dienstzeitverlängerung & VA \nBeamte ab 12.2.2009",{"$nulls":3},"Berechnungsformel:",{"$nulls":9},"Geschlecht","m",false]
[{"$nulls":4},{"$f":"IFERROR(IF(Kapital2_p>0,Kapital2_p,IF(Rente_P>0,Rente_P/X15,IF(Kapital_P>0,Kapital_P/X16,\"\"))),0)","v":""},null,"Geburtsdatum d. Vermögensinhabers",{"$nulls":4},{"$f":"IF(K22=\"m\",Dat_GebDat_M,Dat_GebDat_F)","v":""},{"$nulls":5},"Summe aller Altersrentenzahlungen (Rentenvolumen) = \n{[(1 + L-Dynamik)Leistungszeit - 1] / L-Dynamik} x Jahresrente bei Rentenbeginn",{"$nulls":4},"Regelaltersgr.","Ruhegehaltsquote",{"$nulls":4},"w"]
[null,{"$f":"IFERROR(\"mit \"&TEXT(RententrendDRV,\"#0,0%\")&\" dynam. Rente i.H.v. \"&TEXT(E19,\"0,00 €\")&\" am: \",\"\")","v":"mit 2,6% dynam. Rente i.H.v.  am: "},null,null,{"$f":"IF(D22=\"\",\"\",IFERROR(-FV(RententrendDRV,YEARFRAC(EzE_P,D22,4),,E19),\"\"))","v":""},null,"Geschlecht (m/w)",{"$nulls":3},"w",null,null,"Ehezeitende:",null,{"$f":"IF(O23=\"\",\"\",IF(AND(O22>W22,O22>X22),\"keine Änderung erwartbar\",TEXT(VLOOKUP(YEAR(O23),Regelaltersgrenze,2),\"00\")&\" Monate\"))","v":""},{"$nulls":6},"2009-02-12","2003-01-01",{"$nulls":3},"Alter im Stichtag",{"$f":"ROUND(YEARFRAC(L21,K24,0),2)","v":{"$error":"#VALUE!"}},{"$f":"YEARFRAC(D14,EzE_P,0)","v":{"v":0,"d":"0.0000"}}]
[null,"BW des Vers.anspruchs am EzE bei ReZins",null,{"$f":"IF(O_BilMoG,\"10\",\"7\")","v":"7"},{"$f":"AD32","v":{"$error":"#N/A"}},null,"Höhe des zu verrentenen Vermögens",{"$nulls":4},"Alter",null,"Geburtsdatum:",{"$nulls":13},"Lebenserwartung im Stichtag",{"$f":"VLOOKUP(AC22,IF(K22=\"M\",Lebenserwartung_M_V2,Lebenserwartung_F_V2),YEAR(L21)-1900+2)","v":{"$error":"#VALUE!"}}]
[null,"alternativen Zins eingeben:",null,null,{"$f":"IFERROR(AD33,\"\")","v":""},null,"Stichtag der Verrentung",{"$nulls":4},{"$f":"IFERROR(AC22,\"\")","v":""},null,"bes. Regelaltersgr. (alt) in Jahren",{"$nulls":13},"Regelaltersgrenze",{"$f":"VLOOKUP(YEAR(L21),Renteneintrittstabelle,3)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(VLOOKUP(YEAR(D14),Renteneintrittstabelle,3),2)","v":65}]
[{"$nulls":6},"Rechnungszins",{"$nulls":4},"Zeit in Jahren",null,"Regelaltersgrenze alt",null,{"$f":"IF(O23=\"\",0,DATE(YEAR(O23)+IF(P24>0,P24,65),MONTH(O23)+1,1))","v":"00:00:00"},{"$nulls":11},"L ab Regelaltersgr",{"$f":"VLOOKUP(IF(AC24<AC22,AC22,AC24),IF(K22=\"M\",Lebenserwartung_M_V2,Lebenserwartung_F_V2),YEAR(L21)-1900+2)","v":{"$error":"#VALUE!"}},{"$f":"ROUND(VLOOKUP(IF(AD24>AD22,AD24,AD22),Lebenserwartung_N_V2,YEAR(D14)+IF(MONTH(D14)>6,1,0)-1900+2),2)","v":0}]
[null,{"$f":"IF(ForderungRente=1,\"Barwert einer zukünftigen Forderung\",\"befristete Rente inkl. Vorversterbensrisiko\")&\", ReZins: \"&TEXT(E34,\"0,00%\")","v":"Barwert einer zukünftigen Forderung, ReZins: "},{"$nulls":4},"Verrentung lebenslang, Monatsbetrag",{"$nulls":3},{"$f":"IFERROR(-PMT(K25/12,AC23*12,K23),\"\")","v":""},{"$f":"IFERROR(IF(L21=0,\"\",+AC23),\"\")","v":""},null,"Regelaltersgrenze neu",null,{"$f":"IF(O23=\"\",0,DATE(YEAR(O23)++IF(P24>0,P24,65),MONTH(O23)+1+VLOOKUP(YEAR(O23),Regelaltersgrenze,2),1))","v":"00:00:00"},{"$nulls":11},"Anwartschaftszeit",{"$f":"+AC24-AC22","v":{"$error":"#VALUE!"}},{"$f":"IF(AD24>AD22,AD24-AD22,0)","v":65}]
[{"$nulls":6},"Verrentung ab Regelaltersgrenze Monatsbetrag",{"$nulls":3},{"$f":"IFERROR(-PMT(K25/12,AC25*12,IF(AC26>0,-FV(K25,AC26,,K23),K23)),\"\")","v":""},{"$f":"IFERROR(IF(L21=0,\"\",AC25),\"\")","v":""},null,"Gesamtdienstzeit (alt)",{"$nulls":13},"IR",null,{"$f":"ROUND(VLOOKUP(AD22,CHOOSE(68-AD24,HRIR67,HRIR66,HRIR,HRIR64,HRIR63,HRIR62,HRIR61,HRIR60),25),4)","v":{"$error":"#N/A"}}]
[null,"Geburtsdatum des/der Berechtigten",{"$nulls":4},"Verrentung über einen Zeitraum von",{"$nulls":4},"Jahren",null,"davon in Ehezeit (alt)",{"$nulls":13},"HR",null,{"$f":"ROUND(VLOOKUP(AD22,CHOOSE(68-AD24,HRIR67,HRIR66,HRIR,HRIR64,HRIR63,HRIR62,HRIR61,HRIR60),26)*0.55,4)","v":{"$error":"#N/A"}}]
[null,"Berechnungsstichtag",{"$nulls":4},{"$f":"\"Monatsergebnis bei Verrentung über \"&TEXT(K28,\"0,0\")&\" Jahre\"","v":"Monatsergebnis bei Verrentung über 0,0 Jahre"},{"$nulls":3},{"$f":"IFERROR(-PMT(K25/12,K28*12,K23),\"\")","v":""},null,null,"Ehezeitanteil (alt)",null,{"$f":"IFERROR(IF(O29>0,O29,+P28/P27),\"\")","v":""},{"$nulls":11},"Kohorte Rente",null,{"$f":"VLOOKUP(ROUND(AD24,0),G_Kohorte_N,YEAR(D14)+IF(MONTH(D14)>6,1,0)-1900+2)","v":0}]
[null,"Geschlecht des Berechtigten: m / f / d",null,null,"Kohortenzahl",null,"©Institut für Versorgungsausgleich, Jörn Hauß, Duisburg, Hauss@anwaelte-du.de",{"$nulls":6},{"$f":"IFERROR(\"+ \"&TEXT(VLOOKUP(YEAR(O23),Regelaltersgrenze,2)/12,\"0,00\")&IF(O30<>0,IF(O30>0,\" + \",\" \")&TEXT(O30,\"0,00\")&\" Dienstjahre?\",\" Dienstjahre?\"),\"\")","v":"+ 0,00 Dienstjahre?"},null,{"$f":"+P27+VLOOKUP(YEAR(O23),Regelaltersgrenze,2)/12+O30","v":{"v":0,"d":"0.00"}},{"$nulls":11},"Kohorte Berechnung",null,{"$f":"VLOOKUP(ROUND(AD22,0),G_Kohorte_N,YEAR(D14)+IF(MONTH(D14)>6,1,0)-1900+2)","v":0}]
[null,"Laufzeitbeginn",null,null,{"$f":"IF(D30=\"\",1,VLOOKUP(YEARFRAC(D28,D31,0),IF(D30=\"m\",G_Kohorte_M,IF(D30=\"w\",G_Kohorte_F,G_Kohorte_N)),YEAR(D28)-1900+2))","v":1},null,"Auf- bzw. Abzinsungsergebnis einer Ausgl.forderung:",{"$nulls":6},"Ruhegehaltssatz manuell alt/neu:",{"$nulls":8},"Alt=Neu",{"$f":"IF(O22>=X22,TRUE,FALSE)","v":false},{"$nulls":3},"VVR",null,{"$f":"ROUND(IF(AD29/AD30>1,1,AD29/AD30),3)","v":{"$error":"#DIV/0!"}}]
[null,"Laufzeitende",null,null,{"$f":"IF(D30=\"\",1,VLOOKUP(YEARFRAC(D28,D32,0),IF(D30=\"m\",G_Kohorte_M,IF(D30=\"f\",G_Kohorte_F,G_Kohorte_N)),YEAR(D28)-1900+2))","v":1},{"$nulls":8},"Ruhegehaltss. alt/neu",{"$f":"IF(O31>0,O31,IF(Alt_Neu,IF(P27*0.7175/40>71.75%,71.75%,P27*0.7175/40),IF(P27*0.75/40>75%,75%,P27*0.75/40)))","v":{"v":0,"d":"0.00%"}},{"$f":"IF(P31>0,P31,IF(P30*0.7175/40>0.7175,0.7175,P30*0.7175/40))","v":{"v":0,"d":"0.00%"}},{"$nulls":11},"ReZins",null,{"$f":"IF(D24>0,D24,VLOOKUP(EzE_P,IF(O_BilMoG,BilmoGZins,BilMoG10),16)/100)","v":{"$error":"#N/A"}}]
[null,"Forderungshöhe",null,null,{"$f":"IFERROR(IF(ForderungRente=2,-PV(E34,YEARFRAC(D31,D32,0),D33),\"\"),\"\")","v":""},null,"Forderung, Ausgleichswert im Ehezeitende",{"$nulls":4},"BilMoG-7-Zins",null,{"$f":"\"Ehezeitanteil (neu): \"&TEXT(P28,\"0,00\")&\" / \"&TEXT(P30,\"0,00\")","v":"Ehezeitanteil (neu): 0,00 / 0,00"},null,{"$f":"IFERROR(ROUND(P28/P30,4),0)","v":{"v":0,"d":"0.00%"}},{"$nulls":11},"Barwert:",null,{"$f":"ROUND(-PV(AD32-RententrendDRV,AD26,,-PV(AD32-RententrendDRV,AD25,E19*12)),0)*(1+AD28+AD27)*AD31","v":{"$error":"#N/A"}},null,null,{"$f":"-PV(AD32-RententrendDRV,AD25,E19*12)","v":{"$error":"#N/A"}}]
[null,"Abzinsungszins eingeben………BilMoG-10",null,null,{"$f":"IF(OR(D31=0,D32=0),\"\",IFERROR(IF(D34>0,D34,VLOOKUP(D29,IF(BilMoG_10,BilMoG10,BilmoGZins),YEARFRAC(D31,D32,0)+1)/100),\"\"))","v":""},null,"Ehezeitende bzw. Fälligkeitszeitpunkt",{"$nulls":4},{"$f":"IFERROR(VLOOKUP(K34,BilmoGZins,16)/100,\"Kein Zins\")","v":"Kein Zins"},null,"Ehezeitanteil alt/neu",null,{"$f":"IFERROR(O34*P32/O32*P33/P29,\"\")","v":""},{"$nulls":6},"BilMoG_10",false,{"$nulls":5},"ForderungRente",1]
[null,{"$f":"\"Vorversterbensfaktor: \"&IF(VVR,TEXT(E32,\"#.###\")&\" / \"&TEXT(E31,\"#.###\")&\": \",\"\")","v":"Vorversterbensfaktor: 1 / 1: "},null,{"$f":"IF(VVR,+E32/E31,1)","v":{"v":1,"d":"100.00%"}},null,null,"vorauss. RK der VA-Entscheidung bzw. Abzinsungszeitpunkt",{"$nulls":4},{"$f":"IFERROR(VLOOKUP(K35,BilmoGZins,16)/100,\"\")","v":""},null,"Ausgleichswert alt/neu",{"$f":"IFERROR(O34/2,\"\")","v":{"v":0,"d":"0.00 €"}},{"$f":"IFERROR(P34/2,\"\")","v":""}]
[null,{"$f":"\"Forderungsabschlag: \"&TEXT(D33,\"#.###.##0,00\")&\" x (1 - \"&TEXT(E32,\"#.##0\")&\" / \"&TEXT(E31,\"#.##0\")&\")\"","v":"Forderungsabschlag: 0,00 x (1 - 1 / 1)"},null,null,{"$f":"IFERROR(-(1-D35)*IF(ForderungRente=2,E33,D33),\"\")","v":{"v":0,"d":"0.00 €"}},null,"vom Versorgungsträger verwendeter Rechnungszins",{"$nulls":4},"Verzinsung",null,{"$f":"IF(P36<5%,\"Abweichungssoll 5% \"&IF(ABS(P36)>=0.05,\"über\",\"unter\")&\"schritten\",\"relative Abweichung:\")","v":"Abweichungssoll 5% unterschritten"},null,{"$f":"IFERROR(1-+O35/P35,0)","v":{"v":0,"d":"0.00%"}},{"$nulls":6},{"$f":"ROUND(YEARFRAC(D31,D32,0),0)","v":0},{"$nulls":6},"Vorversterben",true]
[{"$nulls":6},{"$f":"\"Ergebnis der Aufzinsung mit Zinssatz \"&TEXT(IF(K36=0,L34,K36),\"0,00%\")&\": \"&TEXT(K33,\"###.##0,00\")&\" x (1 + \"&TEXT(IF(K36=\"\",L34,K36),\"0,00%\")&\")^\"&IF(K34>K35,\"-\",\"\")&TEXT(YEARFRAC(K34,K35,0),\"#0,00\")&\" =\"","v":"Ergebnis der Aufzinsung mit Zinssatz Kein Zins: 0,00 x (1 + Kein Zins)^0,00 ="},{"$nulls":3},{"$f":"IFERROR(-FV(IF(K36>0,K36,L34),YEARFRAC(K34,K35,3),,K33,1),\"\")","v":""},{"$f":"IFERROR(IF(K36>0,K36,L34)*K33*IF(K34>K35,-1,1)*YEARFRAC(K34,K35,0)+K33,\"\")","v":""},{"$nulls":17},"AufAbzinsung"]
[null,{"$f":"IFERROR(\"tatsächlicher \"&IF(ForderungRente=2,\"Bar\",\"Forderungs\")&\"wert: \"&TEXT(IF(ForderungRente=1,D33,E33),\"###.##0,00\")&\" - \"&TEXT(ABS(E36),\"###.##0,00\"),\"\")","v":"tatsächlicher Forderungswert: 0,00 - 0,00"},null,null,{"$f":"IFERROR(+IF(ForderungRente=1,D33,E33)+E36,\"\")","v":{"v":0,"d":"0.00 €"}},{"$nulls":8},{"$f":"\"Wesentlichkeitsgr. § 225 III FamFG:\"","v":"Wesentlichkeitsgr. § 225 III FamFG:"},null,{"$f":"IFERROR(VLOOKUP(YEAR(O22),MonatlicheBezugsgroesse,2)/100,0)","v":{"v":0,"d":"0.00 €"}}]
[null,{"$f":"IF(ForderungRente=2,\"\",\"mit \"&TEXT(E34,\"#0,00%\")&\" abgezinst auf den \"&TEXT(D31,\"TT.MM.JJJJ\")&\": \"&TEXT(E38,\"#.##0,00\")&\" / (1 + \"&TEXT(E34,\"0,00%\")&\")^\"&TEXT(-YEARFRAC(D31,D32,0),\"0,0\"))","v":"mit  abgezinst auf den 00.01.1900: 0,00 / (1 + )^0,0"},null,null,{"$f":"IFERROR(IF(DiesuDas_AboderAuf=1,-PV(E34,YEARFRAC(D31,D32,0),,E38),-FV(E34,YEARFRAC(D31,D32,0),,D33)),\"\")","v":""},{"$nulls":8},{"$f":"IFERROR(\"Wesentlichkeitsgrenze \"&IF(ABS(P39)<P38,\"unterschritten\",\"erreicht\"),\"\")","v":""},null,{"$f":"IFERROR(+P35-O35,\"\")","v":""},{"$nulls":6},"AboderAufzinsung",1]
[{"$nulls":6},"©Institut für Versorgungsausgleich, Jörn Hauß, Duisburg, Hauss@anwaelte-du.de",{"$nulls":6},{"$f":"IFERROR(IF(SUM(P27:P28,O23)=0,\"\",IF(AND(ABS(P36)>=5%,ABS(P39)>=P38),\"Abänderung voraussichtlich möglich\",\"Abänderung voraussichtlich nicht möglich\")),\"\")","v":""}]
[null,"Barwert nach § 12 BewG (Rechnungszins 5,5%):",null,null,{"$f":"IFERROR(VLOOKUP(YEARFRAC(D31,D32,3),Abzinsungstabelle§12BewG,2)*D33,\"\")","v":""}]

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["weiblich","♀"]
[null,"♪♫☼◄↕‼¶§▬↨↑↓→◘←○§▬Ú"]
[]
["männlich","♂"]
["Summenzeichen","∑"]
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["Haus","⌂"]
["entspricht","≙"]
["ungefähr","≈"]
["divers","⚩"]
["Delta","Δ"]
["Durchschnitt","Ø"]
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[null,"ó"]
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[null,"Fälligkeit in Jahren",19]
[null,"Abzinsungszinssatz",{"v":0.02,"d":"2.00%"},{"$f":"IF(C8=\"\",5.5%,C8)","v":{"v":0.02,"d":"2.00%"}}]
[null,"Betrag",{"$f":"VLOOKUP(C7,Abzinsungstabelle§12BewG,2)*C6","v":{"v":36200,"d":"36,200.00 €"}},{"$f":"ROUND(-PV(D8,C7,,1,1),2)*C6","v":{"v":69000,"d":"69,000.00 €"}}]
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[null,6,0.725]
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[null,8,0.652,{"$nulls":3},100000]
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[]
["interne Teilung","Ausgleichsberechtigte Person","Ausgleichspflichtige Person"]
[null,"Monierung der Teilungsordnung",null,null,"Schriftsatz"]
[]
[]
[]
[]
[]
[]
["exerne Teilung"]
[null,"Zustimmung zur externenTeilung beim Zielversorgungsträger",null,null,"Schreiben"]
[null,"Monierung der Nachvollziehbarkeit der Berechnun des AusglWerts",null,null,"Schriftsatz "]
[]
[]
[]
[]
[]
["sVA"]
[null,"Aufforderung zur Auskunft",null,null,"Schreiben"]
[null,"Aufforderung zur Zahlung und Abtretung",null,null,"Schreiben"]
[null,"Aufforderung zur Abfindung",null,null,"Schreiben"]
[null,"Berechnung der Abfindung"]
[null,"Antrag Auskunft und Zahlung",null,null,"Schriftsatz"]
[null,"Anteilige Berücksichtigung & Freibeträge","Erwiderung auf Zahlung, SozAbgaben",null,"Schriftsatz"]
[]
[null,"Antrag auf Abfindung",null,null,"Schriftsatz"]
[null,null,"Leistungsunfähigkeitseinwand"]
[null,null,"./. Sozialabgaben"]
[null,null,"./. Steuern"]
[null,null,"./. Nichtberücksichtigung der HR"]
[null,"Aufstockung der Abfindung wg. Transferverlust","Reduktion des Ausgleichsbetrages wg. Transfergewinn"]
[null,"Informationsschreiben an Mdt. wg. § 25 II"]
[]
[]
["Abänderung",null,"Antrag § 51"]
[null,null,"KEEZ"]
[null,null,"Dienstzeitverlängerung (Beamte)"]
[null,null,"Ruhegehaltsabsenkung"]
[null,null,"Nachversicherungsfälle"]
[]
["Anpassung",null,"Unterhalt"]
[null,null,"besondere Altersgrenze"]
[]
[]
["Teilhabe an Hinterbliebenenversorgung","Antrag"]

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[null,null,"Jahr","BBG Monat","BBG Jahr","KV-Beitragssatz","Kinder","kinderlos_Zu"]
[null,null,"1990-01-01",{"v":2415.8541386521324,"d":"2,415.85 €"},{"v":28990.249663825587,"d":"28,990.25 €"},{"v":0.125,"d":"12.50%"},{"$nulls":3},{"$f":"+F4+G4+H4","v":{"v":0.125,"d":"12.50%"}}]
[null,null,"1991-01-01",{"v":2492.547920831565,"d":"2,492.55 €"},{"v":29910.575049978783,"d":"29,910.58 €"},{"v":0.122,"d":"12.20%"},{"$nulls":3},{"$f":"+F5+G5+H5","v":{"v":0.122,"d":"12.20%"}}]
[null,null,"1992-01-01",{"v":2607.5885941007145,"d":"2,607.59 €"},{"v":31291.06312920857,"d":"31,291.06 €"},{"v":0.127,"d":"12.70%"},{"$nulls":3},{"v":0.127,"d":"12.70%"}]
[null,null,"1993-01-01",{"v":2760.97615845958,"d":"2,760.98 €"},{"v":33131.71390151496,"d":"33,131.71 €"},{"v":0.134,"d":"13.40%"},{"$nulls":3},{"v":0.134,"d":"13.40%"}]
[null,null,"1994-01-01",{"v":2914.3637228184452,"d":"2,914.36 €"},{"v":34972.36467382134,"d":"34,972.36 €"},{"v":0.132,"d":"13.20%"},{"$nulls":3},{"v":0.132,"d":"13.20%"}]
[null,null,"1995-01-01",{"v":2991.0575049978784,"d":"2,991.06 €"},{"v":35892.690059974535,"d":"35,892.69 €"},{"v":0.132,"d":"13.20%"},{"v":0.01,"d":"1.00%"},{"v":0,"d":"0.00%"},null,{"v":0.14200000000000002,"d":"14.20%"}]
[null,null,"1996-01-01",{"v":3067.751287177311,"d":"3,067.75 €"},{"v":36813.015446127734,"d":"36,813.02 €"},{"v":0.135,"d":"13.50%"},{"v":0.017,"d":"1.70%"},{"v":0,"d":"0.00%"},null,{"v":0.15200000000000002,"d":"15.20%"}]
[null,null,"1997-01-01",{"v":3144.4450693567437,"d":"3,144.45 €"},{"v":37733.34083228093,"d":"37,733.34 €"},{"v":0.135,"d":"13.50%"},{"v":0.017,"d":"1.70%"},{"v":0,"d":"0.00%"},null,{"v":0.15200000000000002,"d":"15.20%"}]
[null,null,"1998-01-01",{"v":3221.1388515361764,"d":"3,221.14 €"},{"v":38653.66621843412,"d":"38,653.67 €"},{"v":0.136,"d":"13.60%"},{"v":0.017,"d":"1.70%"},{"v":0,"d":"0.00%"},null,{"v":0.15300000000000002,"d":"15.30%"}]
[null,null,"1999-01-01",{"v":3259.4857426258927,"d":"3,259.49 €"},{"v":39113.82891151072,"d":"39,113.83 €"},{"v":0.135,"d":"13.50%"},{"v":0.017,"d":"1.70%"},{"v":0,"d":"0.00%"},null,{"v":0.15200000000000002,"d":"15.20%"}]
[null,null,"2000-01-01",{"v":3297.8326337156095,"d":"3,297.83 €"},{"v":39573.99160458731,"d":"39,573.99 €"},{"v":0.136,"d":"13.60%"},{"v":0.017,"d":"1.70%"},{"v":0,"d":"0.00%"},null,{"v":0.15300000000000002,"d":"15.30%"}]
[null,null,"2001-01-01",{"v":3336.179524805326,"d":"3,336.18 €"},{"v":40034.15429766391,"d":"40,034.15 €"},{"v":0.136,"d":"13.60%"},{"v":0.017,"d":"1.70%"},{"v":0,"d":"0.00%"},null,{"v":0.15300000000000002,"d":"15.30%"}]
[null,null,"2002-01-01",{"v":3375,"d":"3,375.00 €"},{"v":40500,"d":"40,500.00 €"},{"v":0.14,"d":"14.00%"},{"v":0.017,"d":"1.70%"},{"v":0,"d":"0.00%"},null,{"v":0.15700000000000003,"d":"15.70%"}]
[null,null,"2003-01-01",{"v":3450,"d":"3,450.00 €"},{"v":41400,"d":"41,400.00 €"},{"v":0.144,"d":"14.40%"},{"v":0.017,"d":"1.70%"},{"v":0,"d":"0.00%"},null,{"v":0.16099999999999998,"d":"16.10%"}]
[null,null,"2004-01-01",{"v":3487.5,"d":"3,487.50 €"},{"v":41850,"d":"41,850.00 €"},{"v":0.143,"d":"14.30%"},{"v":0.017,"d":"1.70%"},{"v":0,"d":"0.00%"},null,{"v":0.15999999999999998,"d":"16.00%"}]
[null,null,"2005-01-01",{"v":3525,"d":"3,525.00 €"},{"v":42300,"d":"42,300.00 €"},{"v":0.143,"d":"14.30%"},{"v":0.017,"d":"1.70%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.16249999999999998,"d":"16.25%"}]
[null,null,"2005-07-01",{"v":3525,"d":"3,525.00 €"},{"v":42300,"d":"42,300.00 €"},{"v":0.138,"d":"13.80%"},{"v":0.017,"d":"1.70%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.15750000000000003,"d":"15.75%"}]
[null,null,"2006-01-01",{"v":3562.5,"d":"3,562.50 €"},{"v":42750,"d":"42,750.00 €"},{"v":0.143,"d":"14.30%"},{"v":0.017,"d":"1.70%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.16249999999999998,"d":"16.25%"}]
[null,null,"2007-01-01",{"v":3562.5,"d":"3,562.50 €"},{"v":42750,"d":"42,750.00 €"},{"v":0.149,"d":"14.90%"},{"v":0.017,"d":"1.70%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.16849999999999998,"d":"16.85%"}]
[null,null,"2008-01-01",{"v":3600,"d":"3,600.00 €"},{"v":43200,"d":"43,200.00 €"},{"v":0.149,"d":"14.90%"},{"v":0.0195,"d":"1.95%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.17099999999999999,"d":"17.10%"}]
[null,null,"2009-01-01",{"v":3675,"d":"3,675.00 €"},{"v":44100,"d":"44,100.00 €"},{"v":0.155,"d":"15.50%"},{"v":0.0195,"d":"1.95%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.177,"d":"17.70%"}]
[null,null,"2009-07-01",{"v":3675,"d":"3,675.00 €"},{"v":44100,"d":"44,100.00 €"},{"v":0.149,"d":"14.90%"},{"v":0.0195,"d":"1.95%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.17099999999999999,"d":"17.10%"}]
[null,null,"2010-01-01",{"v":3750,"d":"3,750.00 €"},{"v":45000,"d":"45,000.00 €"},{"v":0.155,"d":"15.50%"},{"v":0.0195,"d":"1.95%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.177,"d":"17.70%"}]
[null,null,"2011-01-01",{"v":3712.5,"d":"3,712.50 €"},{"v":44550,"d":"44,550.00 €"},{"v":0.155,"d":"15.50%"},{"v":0.0195,"d":"1.95%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.177,"d":"17.70%"}]
[null,null,"2012-01-01",{"v":3825,"d":"3,825.00 €"},{"v":45900,"d":"45,900.00 €"},{"v":0.155,"d":"15.50%"},{"v":0.0195,"d":"1.95%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.177,"d":"17.70%"}]
[null,null,"2013-01-01",{"v":3937.5,"d":"3,937.50 €"},{"v":47250,"d":"47,250.00 €"},{"v":0.155,"d":"15.50%"},{"v":0.0205,"d":"2.05%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.178,"d":"17.80%"}]
[null,null,"2014-01-01",{"v":4050,"d":"4,050.00 €"},{"v":48600,"d":"48,600.00 €"},{"v":0.155,"d":"15.50%"},{"v":0.0205,"d":"2.05%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.178,"d":"17.80%"}]
[null,null,"2015-01-01",{"v":4125,"d":"4,125.00 €"},{"v":49500,"d":"49,500.00 €"},{"v":0.146,"d":"14.60%"},{"v":0.0235,"d":"2.35%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.172,"d":"17.20%"}]
[null,null,"2016-01-01",{"v":4237.5,"d":"4,237.50 €"},{"v":50850,"d":"50,850.00 €"},{"v":0.146,"d":"14.60%"},{"v":0.0235,"d":"2.35%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.172,"d":"17.20%"}]
[null,null,"2017-01-01",{"v":4350,"d":"4,350.00 €"},{"v":52200,"d":"52,200.00 €"},{"v":0.146,"d":"14.60%"},{"v":0.0255,"d":"2.55%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.174,"d":"17.40%"}]
[null,null,"2018-01-01",{"v":4425,"d":"4,425.00 €"},{"v":53100,"d":"53,100.00 €"},{"v":0.146,"d":"14.60%"},{"v":0.0255,"d":"2.55%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.174,"d":"17.40%"}]
[null,null,"2019-01-01",{"v":4537.5,"d":"4,537.50 €"},{"v":54450,"d":"54,450.00 €"},{"v":0.146,"d":"14.60%"},{"v":0.0305,"d":"3.05%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.179,"d":"17.90%"}]
[null,null,"2020-01-01",{"v":4687.5,"d":"4,687.50 €"},{"v":56250,"d":"56,250.00 €"},{"v":0.146,"d":"14.60%"},{"v":0.0305,"d":"3.05%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.179,"d":"17.90%"}]
[null,null,"2021-01-01",{"v":4837.5,"d":"4,837.50 €"},{"v":58050,"d":"58,050.00 €"},{"v":0.146,"d":"14.60%"},{"v":0.0305,"d":"3.05%"},{"v":0.0025,"d":"0.25%"},null,{"v":0.179,"d":"17.90%"}]
[null,null,"2022-01-01",{"v":4837.5,"d":"4,837.50 €"},{"v":58050,"d":"58,050.00 €"},{"v":0.146,"d":"14.60%"},{"v":0.0305,"d":"3.05%"},{"v":0.0035,"d":"0.35%"},null,{"v":0.18,"d":"18.00%"}]
[null,null,"2023-01-01",{"v":4987.5,"d":"4,987.50 €"},{"v":59850,"d":"59,850.00 €"},{"v":0.146,"d":"14.60%"},{"v":0.0305,"d":"3.05%"},{"v":0.0095,"d":"0.95%"},null,{"v":0.186,"d":"18.60%"}]
[null,null,"2023-07-01",{"v":4987.5,"d":"4,987.50 €"},{"v":59850,"d":"59,850.00 €"},{"v":0.146,"d":"14.60%"},{"v":0.034,"d":"3.40%"},{"v":0.006,"d":"0.60%"},null,{"v":0.186,"d":"18.60%"}]

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[]
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