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[]
[null,"Ordentliche Kapitalerhöhung"]
[]
[null,"Aktiva","Bilanz vor der Kapitalerhöhung",null,"Passiva",null,"Emmissionsdatum","2011-01-01",null,null,"Dividende vor der Kapitalerhöhung"]
[null,"Anlagevermögen",60000000,"   gezeichnetes Kapital",40000000,null,"Dividendendatum","2011-12-31",null,null,"Dividende in %",0.05,null,"alternative Angaben"]
[null,"   Vorräte",35000000,"   Kapitalrücklagen",1000000,null,"Kapitalerhöhung",5000000,null,null,"Gesamtdividende",{"$f":"E5*L5","v":2000000}]
[null,"   Forderungen",10000000,"   Gewinnrücklagen",6000000,null,"Aktiennennwert",5,null,null,"Gesamtdividende"]
[null,"   liquide Mittel",4500000,"Eigenkapital",{"$f":"SUM(E5:E7)","v":47000000},null,"Kurs alter Aktien",19.600000000000001,null,null,"Dividende in %",{"$f":"IF(L7>0,L7/E5,\"\")","v":""}]
[null,"Umlaufvermögen",{"$f":"SUM(C6:C8)","v":49500000},"Rückstellungen",10000000,null,"Emmissionskurs",17.5,null,null,"Dividende nach der Kapitalerhöhung"]
[null,null,null,"Verbindlichkeiten",52500000,null,"Ausschluss von",0,null,null,"Dividende in %",0.06,null,"alternative Angaben"]
[null,null,{"$f":"C5+C9","v":109500000},null,{"$f":"E8+E9+E10","v":109500000},null,"Bezugsrechten in %",null,null,null,"Gesamtdividende",2700000]
[null,"Bilanzkurs in €",{"$f":"E8/H14","v":5.875},"Bilanzkurs in %",{"$f":"E8/E5","v":1.175},null,"Zuzahlungen je Aktie",0.5,null,null,"Gesamtdividende"]
[null,null,null,null,null,null,null,null,null,null,"Dividende in %",{"$f":"IF(L12>0,L12/E15,\"\")","v":""}]
[null,"Aktiva","Bilanz nach der Kapitalerhöhung",null,"Passiva",null,"Anzahl Altaktien",{"$f":"E5/H7","v":8000000},null,null,"Jahresdividende                          je Altaktie",{"$f":"IF(L10>0,L10*H7,L13*H7)","v":0.3}]
[null,"Anlagevermögen",{"$f":"C5","v":60000000},"   gezeichnetes Kapital",{"$f":"E5+H6","v":45000000},null,"Bezugsverhältnis",{"$f":"E5/(H6-(H6*H10))","v":8},":1"]
[null,"   Vorräte",{"$f":"C6","v":35000000},"   Kapitalrücklagen",{"$f":"E6+((H19*H9)-H6)","v":13500000},null,"Mittelkurs",{"$f":"H8-H17","v":19.366666666666667},null,null,"Dividendentage für die Jungaktien",{"$f":"DAYS360(H4,H5)","v":360}]
[null,"   Forderungen",{"$f":"C7","v":10000000},"   Gewinnrücklagen",{"$f":"E7","v":6000000},null,"rechnerischer Wert",{"$f":"(H8-H9)/(H15+1)","v":0.2333333333333335}]
[null,"   liquide Mittel",{"$f":"(H19*H9)+C8","v":22000000},"Eigenkapital",{"$f":"SUM(E15:E17)","v":64500000},null,"eines Bezugsrechtes",null,null,null,"Jahresdividende                          je Jungaktie",{"$f":"IF(L10>0,H7*L10*L16/360,H7*L13*L16/360)","v":0.3}]
[null,"Umlaufvermögen",{"$f":"SUM(C16:C18)","v":67000000},"Rückstellungen",{"$f":"E9","v":10000000},null,"Anzahl der Jungaktien",{"$f":"H6/H7","v":1000000}]
[null,null,null,"Verbindlichkeiten",{"$f":"E10","v":52500000},null,null,null,null,null,"Dividendennachteil",{"$f":"L14-L18","v":0}]
[null,null,{"$f":"C15+C19","v":127000000},null,{"$f":"E18+E19+E20","v":127000000},null,"Eingabewerte",null,null,null,"rechnerischer Wert des Bezugsrechtes mit Dividendennachteil",{"$f":"(H8-(H9+L20))/(H15+1)","v":0.2333333333333335}]
[null,"Bilanzkurs in €",{"$f":"E18/(H14+H19)","v":7.166666666666667},"Bilanzkurs in %",{"$f":"E18/E15","v":1.4333333333333333},null,"berechnete Werte"]
[]
[null,"Kauf bzw. Verkauf von Bezugsrechten         bei einer bestimmten Nachfrage nach Jungaktien",null,"Wie viele Jungaktien kann ein Aktionär aufgrund bestehender Bezugsrechte erwerben?"]
[null,null,null,null,null,null,"Geben Sie jeweils die Ausgangsdaten über die Menus ein. Entnehmen Sie die Ausgabewerte der Tabelle.                           (Die Bilanzen werden immer nach der Gewinnverwendung dargestellt)"]
[]
[null,"Anzahl Altaktien",1000,"Anzahl Altaktien",{"$f":"C27","v":1000}]
[null,"Nachfrage Jungaktien",1000,"Jungaktien ohne Kauf von Bezugsrechten",{"$f":"ROUNDDOWN(E27/H15,0)","v":125}]
[null,"benötigte Bezugsrechte",{"$f":"ROUNDUP(H15*C28,0)","v":8000}]
[]
[null,"Differenz in Bezugsrechten",{"$f":"C27-C29","v":-7000},{"$f":"IF(C31<0,\"Bezugsrechtskauf notwendig\",IF(C31>0,\"Verkauf von Bezugsrechten\",\"\"))","v":"Bezugsrechtskauf notwendig"}]
[]
[]
[null,"Bankabrechnung Aktienkauf","Aktienanzahl","Abrechnung in €",null,null,"Dividenden- abrechnung","Jahresdividende in €",null,null,"Vermögenwert des Aktionärs","Werte in €"]
[]
[null,"Aktien ohne Zukauf von Bezugsrechten",{"$f":"IF(C31>=0,C28,E28)","v":125},{"$f":"H9*C36","v":2187.5},"Kurswert",null,"Dividende für Altaktien",{"$f":"C27*L14","v":300},null,null,"vor der Kapitalerhöhung",{"$f":"C27*H8","v":19600}]
[]
[null,"Aktien mit Zukauf von Bezugsrechten",{"$f":"IF(C31>=0,0,(C28-E28))","v":875},{"$f":"IF(C31>=0,0,(H9*C38)+((C31*-1)*L21))","v":16945.833333333336},"Kurswert + Wert der Bezugsrechte",null,"Dividende für Jungaktien",{"$f":"C28*L18","v":300},null,null,"Kurswert nach der Kapitalerhöhung",{"$f":"(C27+C28)*H16","v":38733.333333333336}]
[]
[null,"Zuzahlung",null,{"$f":"C28*H12","v":500},"Gesamtzuzahlung",null,"Gesamtdividende",{"$f":"H36+H38","v":600},null,null,"Wert der Jungaktien",{"$f":"C28*H9","v":17500}]
[]
[null,"Bezugsrechts- auszahlung",{"$f":"IF(C31>=0,C31,0)","v":0},{"$f":"C42*H17","v":0},"bei Bezugsrechts- verkauf",null,null,null,null,null,"Bezugsrechtskauf",{"$f":"IF(C31>=0,0,(C31*-1)*L21)","v":1633.3333333333346}]
[]
[null,"Gesamtbetrag",{"$f":"C28","v":1000},{"$f":"D36+D38+D40-D42","v":19633.333333333336},"bei Bezugsrechts- verkauf",null,null,null,null,null,"Bezugsrechts- auszahlung",{"$f":"D42","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Wertveränderung (muss 0 sein)",{"$f":"L38-L36-L40-L42+L44","v":1.1368683772161603E-12}]

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