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[null,{"$f":"Words!A556","v":"Kustannusylitysvaraus (sisältyy käteisvaroihin)"},null,null,null,null,null,null,{"$f":"Calc!B168","v":""}]
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[null,{"$f":"Words!A550","v":"Rahoitus"}]
[null,{"$f":"Words!A560","v":"Oma rahoitus "},null,null,null,null,null,null,{"$f":"Calc!B170","v":0}]
[null,{"$f":"Words!A561","v":"Muiden sijoitukset yritykseen"}]
[null,{"$f":"Words!A562","v":"Lainat"},null,null,null,null,null,null,{"$f":"Calc!B172","v":0}]
[null,{"$f":"Words!A563","v":"Avustukset ja tuet"},null,null,null,null,null,null,{"$f":"Calc!B173","v":""}]
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["U"]
[{"$f":"Words!A552","v":"Kannattavuus"},{"$f":"Words!A568","v":"Tavoitetulos (Yrittäjän oma nettopalkka 1. Vuonna)"},null,null,null,null,null,null,{"$f":"Calc!B176","v":0}]
[null,{"$f":"Words!A569","v":"Verot + lainojen lyhennys"},null,null,null,null,null,null,{"$f":"Calc!B177","v":0}]
[null,{"$f":"Words!A570","v":"Rahoitustarve"},null,null,null,null,null,null,{"$f":"Calc!B178","v":0}]
[null,{"$f":"Words!A571","v":"Korot, muut rahoituskulut"},null,null,null,null,null,null,{"$f":"Calc!B179","v":0}]
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[null,null,{"$f":"\"+\"&Words!A579","v":"+Palkat ja palkkiot"},null,null,null,null,{"$f":"Calc!B182","v":0}]
[null,null,{"$f":"\"+\"&Words!A580","v":"+Henkilösivukulut"},null,null,null,null,{"$f":"Calc!B183","v":0}]
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[null,null,{"$f":"\"+\"&Words!A589","v":"+Tutkimus- ja kehittämiskulut"},null,null,null,null,{"$f":"Calc!B192","v":0}]
[null,null,{"$f":"\"+\"&Words!A590","v":"+Asiantuntijakulut"},null,null,null,null,{"$f":"Calc!B193","v":0}]
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[null,null,{"$f":"\"+\"&Words!A592","v":"+Hallintokulut"},null,null,null,null,{"$f":"Calc!B195","v":0}]
[null,null,{"$f":"\"+\"&Words!A593","v":"+Muut liiketoiminnan kulut"},null,null,null,null,{"$f":"Calc!B196","v":0}]
[null,null,null,null,null,null,null,{"$f":"Calc!B197","v":0}]
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[null,null,{"$f":"\"+\"&Words!A597","v":"+aineet ja tarvikkeet"},null,null,null,null,null,{"$f":"Calc!B199","v":0}]
[null,null,{"$f":"\"+\"&Words!A598","v":"+työntekijöiden muuttuvat palkat sivukuluineen"}]
[null,null,{"$f":"\"+\"&Words!A599","v":"+muut muuttuvat"}]
["V"]
[{"$f":"Words!A601","v":"Liikevaihto"},{"$f":"\"=\"&Words!A603","v":"=Liikevaihto (tarve)"},null,null,null,null,null,null,{"$f":"Calc!B202","v":0}]

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["Kommandiittiyhtiö","Kommandiittiyhtiö","Limited partnership","Kommanditbolag",12.0]
["Osakeyhtiö","Osakeyhtiö","Limited company/Corporation (US)","Aktiebolag",13.0]
["Osuuskunta","Osuuskunta","Co-operative ","Andelslag",14.0]
["Valitse yhtiömuoto","Valitse yhtiömuoto","Choose","Välja",15.0]
["alv","alv","vat","moms",16.0]
["",null,null,null,17.0]
["Täytä tämän värisiä soluja","Täytä tämän värisiä soluja","Fill cells of this colour","fyll celler med denna färg",18.0]
["Sivut 1-6 sisältävät täytettäviä tietoja","Sivut 1-6 sisältävät täytettäviä tietoja","Pages 1-6 contain information to be filled in","Sidorna 1-6 innehåller information som ska fyllas i",19.0]
["Projektin tiedot","Projektin tiedot","Project","Projekt",20.0]
["Käyttöohje","Käyttöohje","Instruction manual","Instruktioner för användning",21.0]
["kieli:","kieli:","language:","språk",22.0]
["Tulostus-","Tulostus-","Printing","Utskrifts-",23.0]
["kieli:","kieli:","language:","språk",24.0]
["Asiakaskortti","Asiakaskortti","Client card","Kundkort",25.0]
["Asiakas","Asiakas","Client","Kund",26.0,"As.Kortti"]
["Yrityksen nimi","Yrityksen nimi","Company name","Namn av bolaget",27.0,"As.Kortti"]
["Osoite","Osoite","Address","Adress",28.0,"As.Kortti"]
["Puhelin","Puhelin","Phone","Telefon",29.0,"As.Kortti"]
["Sähköposti","Sähköposti","Mail","E-post",30.0,"As.Kortti"]
["",null,null,null,31.0,"As.Kortti"]
["Konsultti","Konsultti","Adviser","Konsult",32.0,"As.Kortti"]
["Opiskelijan nimi","Opiskelijan nimi","Student's name","Namn av student",33.0,"As.Kortti"]
["Puhelin","Puhelin","Phone","Telefon",34.0,"As.Kortti"]
["Sähköposti","Sähköposti","e-Mail","E-post",35.0,"As.Kortti"]
["",null,null,null,36.0,"As.Kortti"]
["Päivämäärä","Päivämäärä","Date","Datum",37.0,"As.Kortti"]
["Yritystoiminnan aloituspvm","Yritystoiminnan aloituspvm","Date when starting the business","Datum då verksamheten inleds",38.0,"As.Kortti"]
["Yhtiömuoto","Yhtiömuoto","Company form","Bolagsform",39.0,"As.Kortti"]
["Prh-maksu","Prh-maksu","Prh-costs","Prs-avgifter",40.0,"As.Kortti"]
["Päätoimiala","Päätoimiala","Sector","Huvudbransch",41.0,"As.Kortti"]
["Nimike","Nimike","Title","Titel",42.0,"As.Kortti"]
["Lista toimialoista","Lista toimialoista","Industrial Classification","Näringsgrensindelningen",43.0,"As.Kortti"]
["Käynnit","Käynnit","Visits","Besök",44.0,"As.Kortti"]
["",null,null,null,45.0,"As.Kortti"]
["",null,null,null,46.0,"As.Kortti"]
["",null,null,null,47.0,"Kansi"]
["Liiketoimintasuunnitelmaan","Liiketoimintasuunnitelmaan","Business plan-related","Kalkyler i samband",48.0,"Kansi"]
["Liittyvät laskelmat","Liittyvät laskelmat","Key figures","Med affärsplanen",49.0,"Kansi"]
["",null,null,null,50.0,"Kansi"]
["Aloittava tase",{"$f":"LEFT(B52,1)&lower(RIGHT(B52,LEN(B52)-1))","v":"Aloittava tase"},"Initial balance sheet","Ingående balans",51.0,"Kansi"]
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["",null,null,null,53.0,"TaseTulos"]
["Rahan tarve (investoinnit)","Rahan tarve (investoinnit)","Capital requirements (investments)","Penningbehov (investeringar)",54.0,"TaseTulos"]
["Kiinteistöt ja maa-alueet","Kiinteistöt ja maa-alueet","Property and land","Fastigheter och mark",55.0,"TaseTulos"]
["Vuokratakuu","Vuokratakuu","Rental security deposit","Hyresgaranti",56.0,"TaseTulos"]
["Remontti","Remontti","Renovation","Renovering",57.0,"TaseTulos"]
["Liiketoiminnan kauppahinta","Liiketoiminnan kauppahinta","Purchase price of an asset deal","Förvärvspris om verksamhetsförvärv",58.0,"TaseTulos"]
["Koneet ja kalusteet","Koneet ja kalusteet","machinery and furniture","Maskiner och möbler",59.0,"TaseTulos"]
["Tuotantokoneet ja -laitteet","Tuotantokoneet ja -laitteet","Machinery & equipment","Maskiner, anläggningar",60.0,"TaseTulos"]
["Kalusteet","Kalusteet","Furnishings & fixtures","Möbler",61.0,"TaseTulos"]
["Tarvikkeet","Tarvikkeet","Supplies","Förnödenheter",62.0,"TaseTulos"]
["Auto","Auto","Vehicles","Bil",63.0,"TaseTulos"]
["Mallit, protot ym.","Mallit, protot ym.","Models, prototypes","Modeller, prototyper ",64.0,"TaseTulos"]
["Markkin. invest.","Markkin. invest.","Marketing Invests.","Marknadsföring",65.0,"TaseTulos"]
["Kaupparekisterimaksu","Kaupparekisterimaksu","Registration fee","Registreringsavgift",66.0,"TaseTulos"]
["Muut yhteensä","Muut yhteensä","Other costs total","Övrigt totalt",67.0,"TaseTulos"]
["Alkuvarasto","Alkuvarasto","Initial inventory","Ingående lager",68.0,"TaseTulos"]
["Kassareservi","Kassareservi","Cash reserve","Kassareserv",69.0,"TaseTulos"]
["Käyt.pääoma yht.","Käyt.pääoma yht.","Working capital total","Driftskapital tot.",70.0,"TaseTulos"]
["Yhteensä","Yhteensä","Total","Totalt",71.0,"TaseTulos"]
["",null,null,null,72.0,"TaseTulos"]
["Rahan lähteet","Rahan lähteet","Capital sources","Finansieringskälla",73.0,"TaseTulos"]
["",null,null,null,74.0,"TaseTulos"]
["Pankkilaina","Pankkilaina","Bank loan","Banklån",75.0,"TaseTulos"]
["Finnvera","Finnvera","Finnvera loan","Lån från Finnvera",76.0,"TaseTulos"]
["Muu laina","Muu laina","Other loans","Annat lån",77.0,"TaseTulos",{"$f":"LEFT(B77,1)&LOWER(RIGHT(B77,LEN(B77)-1))","v":"Muu laina"},"Other loans","Annat lån"]
["Vieras pääoma yht.","Vieras pääoma yht.","Liabilities total ","Främmande kap. tot",78.0,"TaseTulos",{"$f":"LEFT(B78,1)&LOWER(RIGHT(B78,LEN(B78)-1))","v":"Vieras pääoma yht."},"Liabilities total ","Främmande kap. tot"]
["Osakepääoma rahana","Osakepääoma rahana","Share capital in cash","Aktiekapital i pengar",79.0,"TaseTulos",{"$f":"LEFT(B79,1)&LOWER(RIGHT(B79,LEN(B79)-1))","v":"Osakepääoma rahana"},"Share capital in cash","Aktiekapital i pengar"]
["Osakepääoma apporttina","Osakepääoma apporttina","Share capital in kind","Aktiekapital som apport",80.0,"TaseTulos"]
["Muu oma pääoma rahana","Muu oma pääoma rahana","Other equity in cash","Annat eget kapital i pengar",81.0,"TaseTulos"]
["Muu oma pääoma apporttina","Muu oma pääoma apporttina","Other equity in kind","Annat eget kapital som apport",82.0,"TaseTulos"]
["Yritystuet","Yritystuet","Enterprise subsidies","Företagsstöd",83.0,"TaseTulos"]
["Oma pääoma yht.","Oma pääoma yht.","Equity total","Eget kapital tot.",84.0,"TaseTulos",{"$f":"LEFT(B84,1)&LOWER(RIGHT(B84,LEN(B84)-1))","v":"Oma pääoma yht."},"Equity total","Eget kapital tot."]
["Yhteensä","Yhteensä","Total","Totalt",85.0,"TaseTulos",{"$f":"LEFT(B85,1)&LOWER(RIGHT(B85,LEN(B85)-1))","v":"Yhteensä"},"Total","Totalt"]
["Korko","Korko","Interest rate","Ränta",86.0,"TaseTulos"]
["Laina-aika (v)","Laina-aika (v)","loan maturity (y)","Lånetid (år)",87.0,"TaseTulos"]
["Kustannusrakenne / myyntitarve (\"tuloslaskelma\")","Kustannusrakenne / myyntitarve (\"tuloslaskelma\")","Cost structure / sales need (income statement)","Kostnadsstruktur/säljbehov (\"resultaträkning\")",88.0,"TaseTulos",{"$f":"LEFT(B88,1)&LOWER(RIGHT(B88,LEN(B88)-1))","v":"Kustannusrakenne / myyntitarve (\"tuloslaskelma\")"},"Cost structure / sales need (income statement)","Kostnadsstruktur/säljbehov (\"resultaträkning\")"]
["",null,null,null,89.0,"TaseTulos"]
["Kuukausi","Kuukausi","Month","Månad",90.0,"TaseTulos",{"$f":"LEFT(B90,1)&LOWER(RIGHT(B90,LEN(B90)-1))","v":"Kuukausi"},"Month","Månad"]
["Tilikausi","Tilikausi","Fiscal period","Räkenskapsperiod",91.0,"TaseTulos",{"$f":"LEFT(B91,1)&LOWER(RIGHT(B91,LEN(B91)-1))","v":"Tilikausi"},"Fiscal period","Räkenskapsperiod"]
["",null,null,null,92.0,"TaseTulos",{"$f":"LEFT(B92,1)&LOWER(RIGHT(B92,LEN(B92)-1))","v":"#VALUE!"},"#VALUE!","#VALUE!"]
["Oma nettopalkka(tarve)","Oma nettopalkka(tarve)","Own net salary target","Egen nettolön (behov)",93.0,"TaseTulos",{"$f":"LEFT(B93,1)&LOWER(RIGHT(B93,LEN(B93)-1))","v":"Oma nettopalkka(tarve)"},"Own net salary target","Egen nettolön (behov)"]
["+ Lainojen lyhennys","+ Lainojen lyhennys","Loan repayment","Amortering",94.0,"TaseTulos",{"$f":"LEFT(B94,1)&LOWER(RIGHT(B94,LEN(B94)-1))","v":"+ lainojen lyhennys"},"Loan repayment","Amortering"]
["- Poistot","- Poistot","Depreciation","Avskrivningar",95.0,"TaseTulos",{"$f":"LEFT(B95,1)&LOWER(RIGHT(B95,LEN(B95)-1))","v":"- poistot"},"Depreciation","Avskrivningar"]
["= Tulot verojen jälkeen","= Tulot verojen jälkeen","Income after taxes","Inkomst efter skatt",96.0,"TaseTulos",{"$f":"LEFT(B96,1)&LOWER(RIGHT(B96,LEN(B96)-1))","v":"= tulot verojen jälkeen"},"Income after taxes","Inkomst efter skatt"]
["+ Verot","+ Verot","Taxex (tax %)","Skatt",97.0,"TaseTulos",{"$f":"LEFT(B97,1)&LOWER(RIGHT(B97,LEN(B97)-1))","v":"+ verot"},"Taxex (tax %)","Skatt"]
["= Bruttotulo(tarve)","= Bruttotulo(tarve)","Gross income","Bruttoinkomst (behov)",98.0,"TaseTulos",{"$f":"LEFT(B98,1)&LOWER(RIGHT(B98,LEN(B98)-1))","v":"= bruttotulo(tarve)"},"Gross income","Bruttoinkomst (behov)"]
["Lainojen korot","Lainojen korot","Interest on loans","Ränta på lån",99.0,"TaseTulos",{"$f":"LEFT(B99,1)&LOWER(RIGHT(B99,LEN(B99)-1))","v":"Lainojen korot"},"Interest on loans","Ränta på lån"]
["= Käyttökate(tarve)","= Käyttökate(tarve)","Gross margin (need)","Driftsbidrag (behov)",100.0,"TaseTulos"]
["Kiinteät kulut","Kiinteät kulut","Fixed costs","Fasta kostnader",101.0,"TaseTulos"]
["",null,null,null,102.0,"TaseTulos"]
["Palkat ja palkkiot","Palkat ja palkkiot","Salaries and wages","Löner och arvoden",103.0,"TaseTulos"]
["Henkilösivukulut","Henkilösivukulut","Indirect employee costs","Bikostnader för personalen",104.0,"TaseTulos"]
["Muut henkilöstösivukulut (Yrittäjän YEL)","Muut henkilöstösivukulut (Yrittäjän YEL)","Other indirect employee costs","Andra bikostnader för personalen",105.0,"TaseTulos"]
["Kiinteistökulut","Kiinteistökulut","Property expenses","Fastighetskostnader",106.0,"TaseTulos"]
["Kone-,laite-, ja kalustokulut","Kone-,laite-, ja kalustokulut","Machinery & equipment costs","Kostnader för maskiner, anläggningar och möbler",107.0,"TaseTulos"]
["Kuljetus- ja huolintakulut","Kuljetus- ja huolintakulut","Transport and forwarding","Transport- och speditionskostnader",108.0,"TaseTulos"]
["Ajoneuvokulut","Ajoneuvokulut","Vehicle expenses","Fordonskostnader",109.0,"TaseTulos"]
["Matkakulut","Matkakulut","Travel expenses","Resekostnader",110.0,"TaseTulos"]
["Myynti ja markkinointikulut","Myynti ja markkinointikulut","Sales and marketing costs","Sälj- och marknadsföringskostnader",111.0,"TaseTulos"]
["Edustuskulut","Edustuskulut","Entertainment expenses","Representationskostnader",112.0,"TaseTulos"]
["Tutkimus- ja kehittämiskulut","Tutkimus- ja kehittämiskulut","R & D expenses","FoU-kostnader",113.0,"TaseTulos"]
["Asiantuntijakulut","Asiantuntijakulut","Consulting fees","Expertkostnader",114.0,"TaseTulos"]
["Vakuutukset","Vakuutukset","Insurances","Försäkringar",115.0,"TaseTulos"]
["Hallintokulut","Hallintokulut","Administrative expenses","Administrativa kostnader",116.0,"TaseTulos"]
["Muut liiketoiminnan kulut","Muut liiketoiminnan kulut","Other operating expenses","Andra kostnader för affärsverksamheten",117.0,"TaseTulos"]
["",null,null,null,118.0,"TaseTulos"]
["Kiinteät yhteensä (alv 0%)","Kiinteät yhteensä (alv 0%)","Fixed costs total (vat 0%)","Fasta kostnader tot. (moms 0 %)",119.0,"TaseTulos"]
["=Myyntikate(tarve)","=Myyntikate(tarve)","Gross margin on sales (need)","Försäljningsbidrag (behov)",120.0,"TaseTulos"]
["+Aineet & tarvikkeet (-ALV) ","+Aineet & tarvikkeet (-ALV) ","Material, supplies (-vat)","Material och förnödenheter (-moms)",121.0,"TaseTulos"]
["=liikevaihto(tarve)","=liikevaihto(tarve)","Net sales(required)","Omsättning (behov)",122.0,"TaseTulos",{"$f":"LEFT(B122,1)&LOWER(RIGHT(B122,LEN(B122)-1))","v":"=liikevaihto(tarve)"},"Net sales(required)","Omsättning (behov)"]
["+alv edelliseen","+alv edelliseen","+vat on previous","+moms på föregående",123.0,"TaseTulos",{"$f":"LEFT(B123,1)&LOWER(RIGHT(B123,LEN(B123)-1))","v":"+alv edelliseen"},"+vat on previous","+moms på föregående"]
["Kokonaismyynti(tarve)","Kokonaismyynti(tarve)","Total sales (required)","Total försäljnng (behov)",124.0,"TaseTulos",{"$f":"LEFT(B124,1)&LOWER(RIGHT(B124,LEN(B124)-1))","v":"Kokonaismyynti(tarve)"},"Total sales (required)","Total försäljnng (behov)"]
["Pitkävaikutteiset menot","Pitkävaikutteiset menot","Long-term expenditure","Långfristiga utgifter",125.0,"TaseTulos"]
["",null,null,null,126.0,"TaseTulos"]
["Myyntitarve euroa per","Myyntitarve euroa per","Sales need euros per","Säljbehov euro per",127.0,"TaseTulos",{"$f":"LEFT(B127,1)&LOWER(RIGHT(B127,LEN(B127)-1))","v":"Myyntitarve euroa per"},"Sales need euros per","Säljbehov euro per"]
["Aikamäärittelyt","Aikamäärittelyt","Period allocations","Tidsdefinitioner",128.0,"TaseTulos"]
["kk","kk","month","månad",129.0,"TaseTulos"]
["viikko","viikko","week","vecka",130.0,"TaseTulos"]
["päivä","päivä","day","dag",131.0,"TaseTulos"]
["tunti","tunti","hour","timme",132.0,"TaseTulos"]
["",null,null,null,133.0,"TaseTulos"]
["1v          =","1v          =","1year   =","1 år =",134.0,"TaseTulos"]
["1kk        =","1kk        =","1month =","1 månad =",135.0,"TaseTulos"]
["kk","kk","month","månad",136.0,"TaseTulos"]
["vko","vko","week","vecka",137.0,"TaseTulos"]
["1vko       =","1vko       =","1week  =","1 vecka =",138.0,"TaseTulos"]
["pv","pv","day","dag",139.0,"TaseTulos"]
["1pv         =","1pv         =","1day    =","1 dag =",140.0,"TaseTulos"]
["h","h","hour","timme",141.0,"TaseTulos"]
["",null,null,null,142.0,"TaseTulos"]
["",null,null,null,143.0,"Tase"]
["Aloittava tase","Aloittava tase","Initial balance sheet","Ingående balans",144.0,"Tase",{"$f":"LEFT(B144,1)&LOWER(RIGHT(B144,LEN(B144)-1))","v":"Aloittava tase"},"Initial balance sheet","Ingående balans"]
["kk","kk","month","månad",145.0,"Tase"]
["Rahan tarve (investoinnit)","Rahan tarve (investoinnit)","Capital requirements (investments)","Penningbehov (investeringar)",146.0,"Tase",{"$f":"LEFT(B146,1)&LOWER(RIGHT(B146,LEN(B146)-1))","v":"Rahan tarve (investoinnit)"},"Capital requirements (investments)","Penningbehov (investeringar)"]
["Kiinteistöt ja maa-alueet","Kiinteistöt ja maa-alueet","Property and land","Fastigheter och mark",147.0,"Tase"]
["Vuokratakuu","Vuokratakuu","Rental security deposit","Hyresgaranti",148.0,"Tase"]
["Remontti","Remontti","Renovation","Renovering",149.0,"Tase"]
["Puh","Puh","Tel,fax,copying","tfn, fax, kopiering",150.0,"Tase"]
["Atk-laitteet ja -koneet","Atk-laitteet ja -koneet","Computers","Datorer och program",151.0,"Tase"]
["Tuotantokoneet&laitteet","Tuotantokoneet&laitteet","Machinery & equipment","Maskiner, anläggningar",152.0,"Tase"]
["Kalusteet","Kalusteet","Furnishings","Möbler",153.0,"Tase"]
["Tarvikkeet","Tarvikkeet","Supplies","Förnödenheter",154.0,"Tase"]
["Auto","Auto","Vehicles","Bil",155.0,"Tase"]
["Mallit, protot ym","Mallit, protot ym","Models, prototypes","Modeller, prototyper ",156.0,"Tase"]
["Markkinointi-investoinnit","Markkinointi-investoinnit","Marketing Invests.","Marknadsföring",157.0,"Tase"]
["Kaupparekisterimaksu","Kaupparekisterimaksu","Registration fees","Registreringsavgift",158.0,"Tase"]
["Muut yhteensä","Muut yhteensä","Other total","Övrigt totalt",159.0,"Tase"]
["Alkuvarasto","Alkuvarasto","Initial inventory","Ingående lager",160.0,"Tase"]
["Kassa","Kassa","Cash reserve","Kassareserv",161.0,"Tase"]
["Käyttöpääoma yht.","Käyttöpääoma yht.","Working capital (∑)","Driftskapital tot.",162.0,"Tase"]
["Yhteensä","Yhteensä","Total","Totalt",163.0,"Tase",{"$f":"LEFT(B163,1)&LOWER(RIGHT(B163,LEN(B163)-1))","v":"Yhteensä"},"Total","Totalt"]
["",null,null,null,164.0,"Tase"]
["Rahan lähteet","Rahan lähteet","Capital sources","Finansieringskälla",165.0,"Tase",{"$f":"LEFT(B165,1)&LOWER(RIGHT(B165,LEN(B165)-1))","v":"Rahan lähteet"},"Capital sources","Finansieringskälla"]
["Pankkilaina","Pankkilaina","Bank loan","Banklån",166.0,"Tase"]
["Finnvera","Finnvera","Finnvera loan","Lån från Finnvera",167.0,"Tase"]
["Muu laina","Muu laina","Other loans","Annat lån",168.0,"Tase"]
["Vieras pääoma yht.","Vieras pääoma yht.","Liabilities total ","Främmande kap. tot",169.0,"Tase",{"$f":"LEFT(B169,1)&LOWER(RIGHT(B169,LEN(B169)-1))","v":"Vieras pääoma yht."},"Liabilities total ","Främmande kap. tot"]
["Osakepääoma rahana","Osakepääoma rahana","Share capital in cash","Aktiekapital i pengar",170.0,"Tase"]
["Osakepääoma apporttina","Osakepääoma apporttina","Share capital in kind","Aktiekapital som apport",171.0,"Tase"]
["Muu oma pääoma rahana","Muu oma pääoma rahana","Other equity in cash","Annat eget kapital i pengar",172.0,"Tase"]
["Muu oma pääoma app:na","Muu oma pääoma app:na","Other equity in kind","Annat eget kapital som apport",173.0,"Tase"]
["Yritystuet","Yritystuet","Enterprise subsidies","Företagsstöd",174.0,"Tase"]
["Oma pääoma yht.","Oma pääoma yht.","Total equity","Eget kapital tot.",175.0,"Tase",{"$f":"LEFT(B175,1)&LOWER(RIGHT(B175,LEN(B175)-1))","v":"Oma pääoma yht."},"Total equity","Eget kapital tot."]
["",null,null,null,176.0,"Tase"]
["Yhteensä","Yhteensä","Total","Totalt",177.0,"Tase",{"$f":"LEFT(B177,1)&LOWER(RIGHT(B177,LEN(B177)-1))","v":"Yhteensä"},"Total","Totalt"]
["",null,null,null,178.0,"Tase"]
["",null,null,null,179.0,"Tase"]
["Käyttöpääoman korjaus","Käyttöpääoman korjaus","Working capital adjustment","Just. driftskapital",180.0,"Tase"]
["",null,null,null,181.0,"Tase"]
["Kassareservi/rahoitustarve","Kassareservi/rahoitustarve","Cash reserve / financing requirement","Kassareserv/finansieringsbehov",182.0,"Tase"]
["",null,null,null,183.0,"Tase"]
["Korko","Korko","Int. rate","Ränta",184.0,"Tase"]
["",null,null,null,185.0,"Tase"]
["Aika (v)","Aika (v)","Time(year)","Tid (år)",186.0,"Tase"]
["Täytyy mennä tasan","Täytyy mennä tasan","Must balance!","Måste gå jämnt ut!",187.0,"Tase"]
["",null,null,null,188.0,"Tase"]
["",null,null,null,189.0,"Invest"]
["",null,null,null,190.0,"Invest"]
["",null,null,null,191.0,"Invest"]
["Investoinnit = rahan tarve ","Investoinnit = rahan tarve ","Investment = capital requirements","Investeringar = penningbehov",192.0,"Invest",{"$f":"LEFT(B192,1)&LOWER(RIGHT(B192,LEN(B192)-1))","v":"Investoinnit = rahan tarve "},"Investment = capital requirements","Investeringar = penningbehov"]
["Nimike","Nimike","Title","Titel",193.0,"Invest"]
["Kiinteistö 1 Asuin- tai toimistorakennus","Kiinteistö 1 Asuin- tai toimistorakennus","Property 1 Residential and office buildings ","Fastighet 1 Bostadshus eller kontorsbyggnad",194.0,"Invest"]
["Kiinteistö 2 Myymälä, varasto, tehdas, työpaja tai muu vastaava rakennus","Kiinteistö 2 Myymälä, varasto, tehdas, työpaja tai muu vastaava rakennus","Property 2 Retail units, warehouses, factories, workshops and other similar buildings","Fastighet 2 Butiker, lager, fabriker, verkstäder eller andra motsvarande byggnader"]
["Maa","Maa","Land","Mark",195.0,"Invest"]
["Takuuvuokrat","Takuuvuokrat","rent guarantee","Hyresgaranti",196.0,"Invest"]
["Rakennukset ja rakennelmat","Rakennukset ja rakennelmat","Buildings and structures","Byggnader och anläggningar"]
["Kiinteistöt ja maa-alueet yhteensä","Kiinteistöt ja maa-alueet yhteensä","Property and land ","Fastigheter och mark",197.0,"Invest",{"$f":"LEFT(B199,1)&LOWER(RIGHT(B199,LEN(B199)-1))","v":"Kiinteistöt ja maa-alueet yhteensä"},"Property and land ","Fastigheter och mark"]
["Remonttikulut","Remonttikulut","Renovation costs","Renoveringsbehov",198.0,"Invest"]
["* työ","* työ","* work","*arbete",199.0,"Invest"]
["Muuta","Muuta","Other","Övrigt",200.0,"Invest"]
["Pitkävaikutteiset menot yhteensä","Pitkävaikutteiset menot yhteensä","Long-term expenditure total","Långfristiga utgifter totalt",201.0,"Invest",{"$f":"LEFT(B203,1)&LOWER(RIGHT(B203,LEN(B203)-1))","v":"Pitkävaikutteiset menot yhteensä"},"Long-term expenditure total","Långfristiga utgifter totalt"]
["Kauppahinta, jos kyseessä liiketoimintakauppa","Kauppahinta, jos kyseessä liiketoimintakauppa","Purchase price in the case of an asset deal","Förvärvspris, ifall frågan om verksamhetsförvärv",202.0,"Invest"]
["Fax","Fax","Telefax","Fax",203.0,"Invest"]
["Kopiokone","Kopiokone","Copying machine","Kopieringsmaskin",204.0,"Invest"]
["Yrityksen perustamiskulut","Yrityksen perustamiskulut","Business start-up costs","Kostnader för att starta företag",205.0,"Invest"]
["Liiketoiminnan käynnistyskulut yhteensä","Liiketoiminnan käynnistyskulut yhteensä","Business start-up costs total","Kostnader för att starta företag totalt",206.0,"Invest",{"$f":"LEFT(B208,1)&LOWER(RIGHT(B208,LEN(B208)-1))","v":"Liiketoiminnan käynnistyskulut yhteensä"},"Business start-up costs total","Kostnader för att starta företag totalt"]
["Atk-laitteet","Atk-laitteet","Computer hardware","Datorer",207.0,"Invest"]
["Atk-ohjelmat","Atk-ohjelmat","Software","Program",208.0,"Invest"]
["Puhelin","Puhelin","Telephone ","Telefon",209.0,"Invest"]
["Atk-laite ja -ohjelmakulut yhteensä","Atk-laite ja -ohjelmakulut yhteensä","Computers total","Data totalt",210.0,"Invest",{"$f":"LEFT(B212,1)&LOWER(RIGHT(B212,LEN(B212)-1))","v":"Atk-laite ja -ohjelmakulut yhteensä"},"Computers total","Data totalt"]
["Koje","Koje","Instrument","Apparat",211.0,"Invest"]
["Kone","Kone","Machine","Maskin",212.0,"Invest"]
["Koneet ja laitteet","Koneet ja laitteet","Equipment","Anläggningar",213.0,"Invest"]
["Asennus","Asennus","Installation ","Installering",214.0,"Invest"]
["Muuta","Muuta","Other","Övrigt",215.0,"Invest"]
["Kone- ja kalustoinvestoinnit yhteensä","Kone- ja kalustoinvestoinnit yhteensä","Machinery & equip. total","Mask. & anl. totalt",216.0,"Invest",{"$f":"LEFT(B218,1)&LOWER(RIGHT(B218,LEN(B218)-1))","v":"Kone- ja kalustoinvestoinnit yhteensä"},"Machinery & equip. total","Mask. & anl. totalt"]
["Yli kolmen vuoden kalusto","Yli kolmen vuoden kalusto",null,null,217.0,"Invest"]
["Yli kolmen vuoden kalusto yhteensä","Yli kolmen vuoden kalusto yhteensä","Furnishings total","Möbler totalt",218.0,"Invest"]
["Tarvikkeet","Tarvikkeet",null,null,219.0,"Invest"]
["Tarvikkeet yhteensä","Tarvikkeet yhteensä","Supplies","Förnödenheter",220.0,"Invest"]
["Ajoneuvot","Ajoneuvot","Vehicles","Bil",221.0,"Invest"]
["Ajoneuvot yhteensä","Ajoneuvot yhteensä","Vehicles total","Bil totalt",222.0,"Invest"]
["Mallit, protot ym kehittämiskulut","Mallit, protot ym kehittämiskulut","Models, prototypes etc","Modeller, prototyper etc",223.0,"Invest"]
["Mallit, protot ym kehittämiskulut yhteensä","Mallit, protot ym kehittämiskulut yhteensä","Models, prototypes etc (total)","Modeller, prototyper etc (total)",224.0,"Invest"]
["",null,null,null,225.0,"Invest"]
["Käyntikortit","Käyntikortit","Business cards","Visitkort",226.0,"Invest"]
["Esitteet","Esitteet","Brochures","Broschyrer",227.0,"Invest"]
["Mainokset","Mainokset","Advertising","Annonser",228.0,"Invest"]
["Kyltit","Kyltit","Advertising; signboards","Skyltar",229.0,"Invest"]
["Messut","Messut","Exhibition ","Mäss",230.0,"Invest"]
["Internetsivut","Internetsivut","Web pages","Websida",231.0,"Invest"]
["Logon / yritysilmeen suunnittelu","Logon / yritysilmeen suunnittelu","corporate image / logo design","design av företagsidentitet / logotyp",232.0,"Invest"]
["Markkinointi-investoinnit yhteensä","Markkinointi-investoinnit yhteensä","Marketing investments total","Marknadsf. tot.",233.0,"Invest",{"$f":"LEFT(B235,1)&LOWER(RIGHT(B235,LEN(B235)-1))","v":"Markkinointi-investoinnit yhteensä"},"Marketing investments total","Marknadsf. tot."]
["",null,null,null,234.0,"Invest"]
["Muut yhteensä","Muut yhteensä","Others in all ","Övriga totalt",235.0,"Invest"]
["",null,null,null,236.0,"Invest"]
["Alkuvarasto","Alkuvarasto","Initial inventory","Ingående lager",237.0,"Invest"]
["",null,null,null,238.0,"Invest"]
["Kaikki investoinnit yhteensä","Kaikki investoinnit yhteensä","All investments total","Alla invest. totalt",239.0,"Invest",{"$f":"LEFT(B241,1)&LOWER(RIGHT(B241,LEN(B241)-1))","v":"Kaikki investoinnit yhteensä"},"All investments total","Alla invest. totalt"]
["",null,null,null,240.0,"Invest"]
["Uusi","Uusi","New","Nytt",241.0,"Invest",{"$f":"LEFT(B243,1)&LOWER(RIGHT(B243,LEN(B243)-1))","v":"Uusi"},"New","Nytt"]
["Apportti","Apportti","Apport","Apport",242.0,"Invest",{"$f":"LEFT(B244,1)&LOWER(RIGHT(B244,LEN(B244)-1))","v":"Apportti"},"Apport","Apport"]
["Poistot yhteensä","Poistot yhteensä","Depreciation total","Avskrivet totalt",243.0,"Invest",{"$f":"LEFT(B245,1)&LOWER(RIGHT(B245,LEN(B245)-1))","v":"Poistot yhteensä"},"Depreciation total","Avskrivet totalt"]
["Poisto%","Poisto%","Depreciation%","Avskrivet%",244.0,"Invest",{"$f":"LEFT(B246,1)&LOWER(RIGHT(B246,LEN(B246)-1))","v":"Poisto%"},"Depreciation%","Avskrivet%"]
["",null,null,null,245.0,"Invest"]
["",null,null,null,246.0,"Invest"]
["",null,null,null,247.0,"Kiinteät"]
["",null,null,null,248.0,"Kiinteät"]
["Tilikauden pituus ->","Tilikauden pituus ->","Fiscal period->","Räkenskapsperiod",249.0,"Kiinteät"]
["Palkat työntekijöille","Palkat työntekijöille","Employee salaries","Löner till anställda",250.0,"Kiinteät"]
["palkan sivukulut","palkan sivukulut","Social security costs","Lönebikostnader",251.0,"Kiinteät"]
["Työntekijöiden kiinteät palkat","Työntekijöiden kiinteät palkat","Fixed salaries of employees","Personalens fasta löner",252.0,"Kiinteät"]
["Oma nettopalkkatarve","Oma nettopalkkatarve","Own net salary requirements","Eget behov av nettolön",253.0,"Kiinteät"]
["Oma vero","Oma vero","Own tax","Egen skatt",254.0,"Kiinteät"]
["Yrittäjäeläkkeen perusteena oleva palkkasumma","Yrittäjäeläkkeen perusteena oleva palkkasumma","Base salary for entrepreneur's pension fee","Lön till grund för företagarpensionen",255.0,"Kiinteät"]
["YEL-vakuutus ->","YEL-vakuutus ->","YEL (entrepreneur) insurance fee","FöPL-premie",256.0,"Kiinteät"]
["Vuokrat","Vuokrat","Rent","Hyror",257.0,"Kiinteät"]
["Sähkö/lämpö","Sähkö/lämpö","Electricity/heating","El/värme",258.0,"Kiinteät"]
["Jätehuolto ja siivous","Jätehuolto ja siivous","Waste management and cleaning","Avfallshantering och städning",259.0,"Kiinteät"]
["Muut toimitilakulut","Muut toimitilakulut","other office expenses","övriga kontorskostnader",260.0,"Kiinteät"]
["Kiinteistökulut","Kiinteistökulut","Property expenses total","Fastighetskostnader",261.0,"Kiinteät",{"$f":"LEFT(B263,1)&LOWER(RIGHT(B263,LEN(B263)-1))","v":"Kiinteistökulut"},"Property expenses total","Fastighetskostnader"]
["Korjaukset, huollot","Korjaukset, huollot","Repairs, services","Reparation, underhåll",262.0,"Kiinteät"]
["Laitteisto","Laitteisto","Hardware","Hårdvara",263.0,"Kiinteät"]
["Atk ohjelmistot","Atk ohjelmistot","Software ","Program",264.0,"Kiinteät"]
["Huollot ym","Huollot ym","Maintenance etc","Underhåll m.m.",265.0,"Kiinteät"]
["Kone-,laite ja kalustokulut","Kone-,laite ja kalustokulut","Machine and equipment expenses","Maskin-, anl.- och möbelkostnader",266.0,"Kiinteät",{"$f":"LEFT(B268,1)&LOWER(RIGHT(B268,LEN(B268)-1))","v":"Kone-,laite ja kalustokulut"},"Machine and equipment expenses","Maskin-, anl.- och möbelkostnader"]
["Rahdit, huolinta","Rahdit, huolinta","Transport","Transport, Spedition",267.0,"Kiinteät"]
["Huolinta","Huolinta","Forwarding","Spedition",268.0,"Kiinteät"]
["Kuljetus ja huolinta","Kuljetus ja huolinta","Transport and forwarding","Transport och spedition",269.0,"Kiinteät",{"$f":"LEFT(B271,1)&LOWER(RIGHT(B271,LEN(B271)-1))","v":"Kuljetus ja huolinta"},"Transport and forwarding","Transport och spedition"]
["Matkakulut","Matkakulut","Travel expenses","Resekostnader",270.0,"Kiinteät"]
["Matkaliput","Matkaliput","Travel tickets","Biljetter",271.0,"Kiinteät"]
["Majoitus","Majoitus","Accommododation","Inkvartering",272.0,"Kiinteät"]
["Muut","Muut","Other","Övrigt",273.0,"Kiinteät"]
["Yhteensä","Yhteensä","Total","Totalt",274.0,"Kiinteät",{"$f":"LEFT(B276,1)&LOWER(RIGHT(B276,LEN(B276)-1))","v":"Yhteensä"},"Total","Totalt"]
["Myynti ja markkinointi","Myynti ja markkinointi","Sales and marketing costs","Försäljning och marknadsföring",275.0,"Kiinteät"]
["Mainonta","Mainonta","Advertising","Reklam",276.0,"Kiinteät"]
["Messut","Messut","Exhibitions","Mässor",277.0,"Kiinteät"]
["Myynnin edistäminen","Myynnin edistäminen","Sales promotion","Säljfrämjande åtgärder",278.0,"Kiinteät"]
["Muut","Muut","Others","Övrigt",279.0,"Kiinteät"]
["Yhteensä","Yhteensä","Total","Totalt",280.0,"Kiinteät",{"$f":"LEFT(B282,1)&LOWER(RIGHT(B282,LEN(B282)-1))","v":"Yhteensä"},"Total","Totalt"]
["Edustus","Edustus","Entertainment","Representation",281.0,"Kiinteät"]
["Ammattilehdet ja -kirjallisuus","Ammattilehdet ja -kirjallisuus","Trade journals, magazines","Facklitteratur",282.0,"Kiinteät"]
["Koulutus","Koulutus","Training","Utbildning",283.0,"Kiinteät"]
["Muuta","Muuta","Others","Övrigt",284.0,"Kiinteät"]
["Tutkimus- ja kehittämiskulut","Tutkimus- ja kehittämiskulut","Research & development expenses","Fou-kostnader",285.0,"Kiinteät",{"$f":"LEFT(B287,1)&LOWER(RIGHT(B287,LEN(B287)-1))","v":"Tutkimus- ja kehittämiskulut"},"Research & development expenses","Fou-kostnader"]
["Asiantuntijakulut mm kirjanpito","Asiantuntijakulut mm kirjanpito","Consulting fees, e.g. accounting","Expertkostnader, inkl. bokföring",286.0,"Kiinteät",{"$f":"LEFT(B288,1)&LOWER(RIGHT(B288,LEN(B288)-1))","v":"Asiantuntijakulut mm kirjanpito"},"Consulting fees, e.g. accounting","Expertkostnader, inkl. bokföring"]
["Vahinko- ym. vakuutukset","Vahinko- ym. vakuutukset","Non-life Insurance etc","Skade- o.a. försäkringar",287.0,"Kiinteät"]
["Yrittäjän tapaturmavakuutukset","Yrittäjän tapaturmavakuutukset","Entrepeneurs Accident insurance","Entreprenörens Olycksfallsförsäkringar",288.0,"Kiinteät"]
["Vastuuvakuutukset","Vastuuvakuutukset","Liabilitys insurance","Ansvarsförsäkringar",289.0,"Kiinteät"]
["Muut vakuutukset","Muut vakuutukset","Other insurance","Övriga försäkringar",290.0,"Kiinteät"]
["Vakuutukset yhteensä","Vakuutukset yhteensä","Insurance total","Försäkringar totalt",291.0,"Kiinteät",{"$f":"LEFT(B293,1)&LOWER(RIGHT(B293,LEN(B293)-1))","v":"Vakuutukset yhteensä"},"Insurance total","Försäkringar totalt"]
["Puhelin ja tietoliikenne","Puhelin ja tietoliikenne","Telephone and  Data communication","Telefon och Telekommunikation",292.0,"Kiinteät"]
["Rahaliikenteen kulut","Rahaliikenteen kulut","money transfer costs","kostnader för penningöverföring",293.0,"Kiinteät"]
["Toimistokulut","Toimistokulut","Office expenses","Kontorskostnader",294.0,"Kiinteät"]
["Muut","Muut","Other","Övrigt",295.0,"Kiinteät"]
["Hallintokulut yhteensä","Hallintokulut yhteensä","Administrative expenses total","Adm. kostnader tot.",296.0,"Kiinteät",{"$f":"LEFT(B298,1)&LOWER(RIGHT(B298,LEN(B298)-1))","v":"Hallintokulut yhteensä"},"Administrative expenses total","Adm. kostnader tot."]
["Auton vakuutukset","Auton vakuutukset","Vehicle insurance","Bilförsäkringar",297.0,"Kiinteät"]
["Auton käyttökulut","Auton käyttökulut","Operating costs of car","Driftskostnader för bilar",298.0,"Kiinteät"]
["Ajoneuvovuokrat","Ajoneuvovuokrat","car rent","hyra av fordon",null,"Kiinteät"]
["Ajoneuvokulut","Ajoneuvokulut","Car expenses","Fordonskostnader",299.0,"Kiinteät",{"$f":"LEFT(B302,1)&LOWER(RIGHT(B302,LEN(B302)-1))","v":"Ajoneuvokulut"},"Car expenses","Fordonskostnader"]
["Muut kiinteät kulut","Muut kiinteät kulut","Other fixed costs","Andra fasta kostnader",300.0,"Kiinteät"]
["Pakkaustarvikkeet","Pakkaustarvikkeet","Packing material","Förpackningsmaterial",301.0,"Kiinteät"]
["Postitus","Postitus","Postage","Postning",302.0,"Kiinteät"]
["Muut","Muut","Other","Övrigt",303.0,"Kiinteät"]
["Muut kiinteät kulut yhteensä","Muut kiinteät kulut yhteensä","Other fixed costs total","Andra fasta kostnader tot.",304.0,"Kiinteät",{"$f":"LEFT(B307,1)&LOWER(RIGHT(B307,LEN(B307)-1))","v":"Muut kiinteät kulut yhteensä"},"Other fixed costs total","Andra fasta kostnader tot."]
["Yhteensä","Yhteensä","Total","Totalt",305.0,"Kiinteät",{"$f":"LEFT(B308,1)&LOWER(RIGHT(B308,LEN(B308)-1))","v":"Yhteensä"},"Total","Totalt"]
["",null,null,null,306.0,"Kiinteät"]
["Valitse","Valitse","Select","Välj",307.0,"Kiinteät"]
["alhaalta","alhaalta","below","nedan",308.0,"Kiinteät"]
["oikea","oikea","correct","rätt",309.0,"Kiinteät"]
["ALV-","ALV-","VAT-","MOMS-",310.0,"Kiinteät",{"$f":"LEFT(B313,1)&LOWER(RIGHT(B313,LEN(B313)-1))","v":"Alv-"},"Vat-","Moms-"]
["kanta","kanta","base","sats",311.0,"Kiinteät"]
["",null,null,null,312.0,"Kiinteät"]
["ALV:n ","ALV:n ","Share of","moms",313.0,"Kiinteät"]
["osuus ","osuus ","VAT in","av ",314.0,"Kiinteät"]
["osto-","osto-","purchase","inköps-",315.0,"Kiinteät"]
["hin-","hin-","price","priset",316.0,"Kiinteät"]
["nasta","nasta"," ",null,317.0,"Kiinteät"]
["kk","kk","month","månad",318.0,"Kiinteät"]
["Vuosi","Vuosi","Year ","År",319.0,"Kiinteät",{"$f":"LEFT(B322,1)&LOWER(RIGHT(B322,LEN(B322)-1))","v":"Vuosi"},"Year ","År"]
["Käyttöpääoma","Käyttöpääoma","W.CAP","DR.KAP.",320.0,"Kiinteät",{"$f":"LEFT(B323,1)&LOWER(RIGHT(B323,LEN(B323)-1))","v":"Käyttöpääoma"},"W.cap","Dr.kap."]
["Poistot","Poistot","Depreciation","Avskrivningar",321.0,"Kiinteät"]
["",null,null,null,322.0,"Kiinteät"]
["Yrittäjän oma palkka","Yrittäjän oma palkka","Entrepeneur's own salary","Entreprenörens egen lön",323.0,"Palkat"]
["Työntekijöiden  palkat","Työntekijöiden  palkat","Employee salaries  ","De anställdas löner",324.0,"Palkat",{"$f":"LEFT(B327,1)&LOWER(RIGHT(B327,LEN(B327)-1))","v":"Työntekijöiden  palkat"},"Employee salaries  ","De anställdas löner"]
["Kuukausipalkka tai","Kuukausipalkka tai","Monthly salary or","Månadslön eller","x","Palkat"]
["tuntipalkka","tuntipalkka","hourly salary","timlön",325.0,"Palkat"]
["Hlö","Hlö","Person","Person",326.0,"Palkat"]
["Yht","Yht","Total","Totalt",327.0,"Palkat",{"$f":"LEFT(B331,1)&LOWER(RIGHT(B331,LEN(B331)-1))","v":"Yht"},"Total","Totalt"]
["Nimike","Nimike","Title","Titel",328.0,"Palkat"]
["€/kk","€/kk","€/month","€/månad",329.0,"Palkat"]
["kk/V","kk/V","month/a","månad/år",330.0,"Palkat"]
["€/t","€/t","€/h","€/t",331.0,"Palkat"]
["t/pv","t/pv","h/d","t/d",332.0,"Palkat"]
["p/kk","p/kk","d/month","d/månad",333.0,"Palkat"]
["vko/V","vko/V","week/a","vecka/år",334.0,"Palkat"]
["Vuosi-","Vuosi-","Year-","Årslön",335.0,"Palkat"]
["palkka","palkka","Salary","Lön ",336.0,"Palkat"]
["Sivukulut","Sivukulut","Social. sec.","Bikostnader",337.0,"Palkat"]
["Sivukulut","Sivukulut","Annual","Bikostnader",338.0,"Palkat"]
["vuodessa","vuodessa","Social. sec.","per år",339.0,"Palkat"]
["Palkat","Palkat","Salaries","Löner",340.0,"Palkat",{"$f":"LEFT(B344,1)&LOWER(RIGHT(B344,LEN(B344)-1))","v":"Palkat"},"Salaries","Löner"]
["Siv.kul","Siv.kul","Soc.sec:","Bikostn.",341.0,"Palkat",{"$f":"LEFT(B345,1)&LOWER(RIGHT(B345,LEN(B345)-1))","v":"Siv.kul"},"Soc.sec:","Bikostn."]
["Yhteensä","Yhteensä","Total","Totalt",342.0,"Palkat",{"$f":"LEFT(B346,1)&LOWER(RIGHT(B346,LEN(B346)-1))","v":"Yhteensä"},"Total","Totalt"]
["vuosi","vuosi","year","år",343.0,"Palkat"]
["tilikausi","tilikausi","Fiscal period","räkenskapsperiod",344.0,"Palkat"]
["Kilometrikorvauslaskuri","Kilometrikorvauslaskuri","kilometercalculator","kilometerskalkylator ",345.0,"Palkat"]
["kk","kk","month","månad",346.0,"Palkat"]
["km","km","km","km",347.0,"Palkat"]
["",null,null,null,348.0,"Myynti"]
["Myyntibudjetti","Myyntibudjetti","Sales budget","Säljbudget",349.0,"Myynti",{"$f":"LEFT(B353,1)&LOWER(RIGHT(B353,LEN(B353)-1))","v":"Myyntibudjetti"},"Sales budget","Säljbudget"]
["(Vuosimyynti)","(Vuosimyynti)","(Annual sales)","(Årlig försäljning)",350.0,"Myynti"]
["My-määrä, yksikköä","My-määrä, yksikköä","Sales volumes units","Försäljning, enheter",351.0,"Myynti"]
["Yksikköhinta , sis.alv €","Yksikköhinta , sis.alv €","Unit price incl. VAT ","Pris per enhet, inkl. moms €",352.0,"Myynti"]
["Kokonaismyynti  € ","Kokonaismyynti  € ","Total sales ","Total försäljning €",353.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms €",354.0,"Myynti"]
[" = Liikevaihto € (alv 0%)"," = Liikevaihto € (alv 0%)"," = Net sales","Omsättning € (moms 0 %)",355.0,"Myynti"]
[" Ostot/yksikkö sis alv €"," Ostot/yksikkö sis alv €"," Purchase price/unit inc. VAT","Inköp/enhet inkl. moms €",356.0,"Myynti"]
[" Kokonaisostot € "," Kokonaisostot € ","Total purchases ","Inköp totalt €",357.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms €",358.0,"Myynti"]
[" Netto-ostot (alv 0%)"," Netto-ostot (alv 0%)","Net purchases","Nettoinköp (moms 0 %)",359.0,"Myynti"]
[" Muut muuttuvat k./yks €"," Muut muuttuvat k./yks €","Other variable costs/unit","Andra rörliga kost./enhet €",360.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms €",361.0,"Myynti"]
["Kokonaismuuttuvat kust","Kokonaismuuttuvat kust","Total variable costs","Rörliga kostnader totalt",362.0,"Myynti"]
["Myyntikate  €","Myyntikate  €","Gross margin","Försäljningsbidrag €",363.0,"Myynti"]
["Myyntikate % ","Myyntikate % ","Gross margin %","Försäljningsbidrag %",364.0,"Myynti"]
["Prosenttiosuus myyntikatteesta","Prosenttiosuus myyntikatteesta","Percentage of gross magrin","Procent av förs.bidrag",365.0,"Myynti"]
["Valmistustunnit/yksikkö","Valmistustunnit/yksikkö","Production hours /unit","Produktionstimmar/enhet",366.0,"Myynti"]
["Valmistustunnit yht. ","Valmistustunnit yht. ","Production hours total","Produktionstimmar tot.",367.0,"Myynti"]
["Myyntikate €/tunti","Myyntikate €/tunti","Gross margin € / hour","Förs. bidrag €/timme",368.0,"Myynti"]
["",null,null,null,369.0,"Myynti"]
["Myyntibudjetti 2","Myyntibudjetti 2","Sales budget 2","Säljbudget 2",370.0,"Myynti",{"$f":"LEFT(B374,1)&LOWER(RIGHT(B374,LEN(B374)-1))","v":"Myyntibudjetti 2"},"Sales budget 2","Säljbudget 2"]
["(Vuosimyynti)","(Vuosimyynti)","(Annual sales)","(Årlig försäljning)",371.0,"Myynti"]
["My-määrä, yksikköä","My-määrä, yksikköä","Sales volumes units","Försäljning, enheter",372.0,"Myynti"]
["Yksikköhinta , sis.alv €","Yksikköhinta , sis.alv €","Unit price incl. VAT ","Pris per enhet, inkl. moms €",373.0,"Myynti"]
["Kokonaismyynti € ","Kokonaismyynti € ","Total sales ","Total försäljning €",374.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms €",375.0,"Myynti"]
[" = Liikevaihto € (alv 0%)"," = Liikevaihto € (alv 0%)"," = Net sales","Omsättning € (moms 0 %)",376.0,"Myynti"]
[" Ostot/yksikkö sis alv €"," Ostot/yksikkö sis alv €"," Purchase price/unit inc. VAT","Inköp/enhet inkl. moms €",377.0,"Myynti"]
[" Kokonaisostot € "," Kokonaisostot € ","Total purchases ","Inköp totalt €",378.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms €",379.0,"Myynti"]
["Netto-ostot (alv 0%)","Netto-ostot (alv 0%)","Net purchases","Nettoinköp (moms 0 %)",380.0,"Myynti"]
["Muut muuttuvat k./yks €","Muut muuttuvat k./yks €","Other variable costs/unit","Andra rörliga kost./enhet €",381.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms €",382.0,"Myynti"]
["Kokonaismuuttuvat kust","Kokonaismuuttuvat kust","Total variable costs","Rörliga kostnader totalt",383.0,"Myynti"]
["Myyntikate  €","Myyntikate  €","Gross margin","Försäljningsbidrag €",384.0,"Myynti"]
["Myyntikate % ","Myyntikate % ","Gross margin %","Försäljningsbidrag %",385.0,"Myynti"]
["Prosenttiosuus myk:sta","Prosenttiosuus myk:sta","Percentage of gross magrin","Procent av förs.bidrag",386.0,"Myynti"]
["Valmistustunnit/yksikkö","Valmistustunnit/yksikkö","Production hours /unit","Tillverkningstimmar/enhet",387.0,"Myynti"]
["Valmistustunnit yht. ","Valmistustunnit yht. ","Production hours total","Tillverkningstimmar tot.",388.0,"Myynti"]
["Myyntikate €/tunti","Myyntikate €/tunti","Gross margin € / hour","Förs. bidrag €/timme",389.0,"Myynti"]
["",null,null,null,390.0,"Myynti"]
["Tuote 1","Tuote 1","Product 1","Produkt 1",391.0,"Myynti"]
["Tuote 2","Tuote 2","Product 2","Produkt 2",392.0,"Myynti"]
["Tuote 3","Tuote 3","Product 3","Produkt 3",393.0,"Myynti"]
["Tuote 4","Tuote 4","Product 4","Produkt 4",394.0,"Myynti"]
["Tuote 5","Tuote 5","Product 5","Produkt 5",395.0,"Myynti"]
["Tuote 6","Tuote 6","Product 6","Produkt 6",396.0,"Myynti"]
["Tuote 7","Tuote 7","Product 7","Produkt 7",397.0,"Myynti"]
["Tuote 8","Tuote 8","Product 8","Produkt 8",398.0,"Myynti"]
["Tuote 9","Tuote 9","Product 9","Produkt 9",399.0,"Myynti"]
["Tuote 10","Tuote 10","Product 10","Produkt 10",400.0,"Myynti"]
["Tuote 11","Tuote 11","Product 11","Produkt 11",401.0,"Myynti"]
["Tuote 12","Tuote 12","Product 12","Produkt 12",402.0,"Myynti"]
["Tuote 13","Tuote 13","Product 13","Produkt 13",403.0,"Myynti"]
["Tuote 14","Tuote 14","Product 14","Produkt 14",404.0,"Myynti"]
["Tuote 15","Tuote 15","Product 15","Produkt 15",405.0,"Myynti"]
["Tuote 16","Tuote 16","Product 16","Produkt 16",406.0,"Myynti"]
["",null,null,null,407.0,"Myynti"]
["Yhteensä ","Yhteensä ","Total","Totalt",408.0,"Myynti"]
["Huomautuksia","Huomautuksia","Remarks","Anteckningar",409.0,"Myynti",{"$f":"LEFT(B413,1)&LOWER(RIGHT(B413,LEN(B413)-1))","v":"Huomautuksia"},"Remarks","Anteckningar"]
["t/vko","t/vko","h/week","t/vecka",410.0,"Myynti"]
["vkoa","vkoa","weeks","veckor",411.0,"Myynti"]
["tuntia/v","tuntia/v","h/a","timmar/år",412.0,"Myynti"]
["Yhteensä ","Yhteensä ","Total","Totalt",413.0,"Myynti"]
["käytetty","käytetty","Used ","använt",414.0,"Myynti"]
["Jäljellä t","Jäljellä t","Left h","kvar timmar",415.0,"Myynti"]
["Jäljellä ","Jäljellä ","Left h","kvar",416.0,"Myynti"]
["päiviä","päiviä","days","dagar",417.0,"Myynti"]
["",null,null,null,418.0,"Myynti"]
["Varaston kiertoaika (kk)","Varaston kiertoaika (kk)","Inventory turnover ","Lagrets omsättningstid mån.",419.0,"Myynti"]
["Desimaalien määrä","Desimaalien määrä","Number of decimals","Antal decimaler",420.0,"Myynti"]
["",null,null,null,421.0,"Myynti"]
["Myyntibudjetti","Myyntibudjetti","Sales budget","Säljbudget",422.0,"Myynti",{"$f":"LEFT(B426,1)&LOWER(RIGHT(B426,LEN(B426)-1))","v":"Myyntibudjetti"},"Sales budget","Säljbudget"]
["(Vuosimyynti)","(Vuosimyynti)","(Annual sales)","(Årsförsäljning)",423.0,"Myynti"]
["",null,null,null,424.0,"Myynti"]
["Tuotenimi","Tuotenimi","Brand name","Produktnamn",425.0,"Myynti"]
["Tuotenimi","Tuotenimi","Brand name","Produktnamn",426.0,"Myynti"]
["My-määrä, yksikköä","My-määrä, yksikköä","Sales volumes units","Försäljning, enheter",427.0,"Myynti"]
["Yksikköhinta , sis.alv €","Yksikköhinta , sis.alv €","Unit price inc. VAT ","Pris per enhet, inkl. moms",428.0,"Myynti"]
["   Valitse alv-kanta ->","   Valitse alv-kanta ->","Select VAT-base","Välj momssats",429.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms €",430.0,"Myynti"]
["Ostot/yksikkö sis alv €","Ostot/yksikkö sis alv €","Purchase price/unit inc. VAT","Inköp/enhet inkl. moms €",431.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms €",432.0,"Myynti"]
["Muut muuttuvat k./yks €","Muut muuttuvat k./yks €","Other variable costs/unit","Andra rörliga kost./enhet €",433.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms",434.0,"Myynti"]
["Valmistustunnit/yksikkö","Valmistustunnit/yksikkö","Production hours /unit","Tillverkningstimmar/enhet",435.0,"Myynti"]
["",null,null,null,436.0,"Myynti"]
["",null,null,null,437.0,"Myynti"]
["Tuotenimi","Tuotenimi","Brand name","Produktnamn",438.0,"Myynti"]
["Tuotenimi","Tuotenimi","Brand name","Produktnamn",439.0,"Myynti"]
["Myyntimäärä, yksikköä","Myyntimäärä, yksikköä","Sales volumes units","Försäljning, enheter",440.0,"Myynti"]
["Yksikköhinta , sis.alv €","Yksikköhinta , sis.alv €","Unit price inc. VAT ","Pris per enhet, inkl. moms",441.0,"Myynti"]
["   Valitse alv-kanta ->","   Valitse alv-kanta ->","Select VAT-base","Välj momssats",442.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms",443.0,"Myynti"]
["Ostot/myyntiyksikkö sis alv €","Ostot/myyntiyksikkö sis alv €","Purchase price/unit inc. VAT","Inköp/enhet inkl. moms €",444.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms",445.0,"Myynti"]
["Muut muuttuvat k./yks €","Muut muuttuvat k./yks €","Other variable costs/unit","Andra rörliga kost./enhet €",446.0,"Myynti"]
[" -alv  €"," -alv  €"," -VAT","moms €",447.0,"Myynti"]
["Valmistustunnit/yksikkö","Valmistustunnit/yksikkö","Production hours /unit","Tillverkningstimmar/enhet",448.0,"Myynti"]
["",null,null,null,449.0,"Myynti"]
["Työtunteja viikossa","Työtunteja viikossa","Working Hours/week","Arbetstimmar/vecka",450.0,"Myynti"]
["Viikkoja vuodessa","Viikkoja vuodessa","Weeks in a year","Veckor/år",451.0,"Myynti"]
["",null,null,null,452.0,"Myynti"]
["",null,null,null,453.0,"Myynti"]
["Alv yht","Alv yht","Vat total","Moms totalt",454.0,"Myynti"]
["Alv myynnistä","Alv myynnistä","Vat from sales","Moms på inköp",455.0,"Kassavirtalaskelma"]
["Alv ostoista","Alv ostoista","Vat from purchases","Moms på försäljning",456.0,"Kassavirtalaskelma"]
["",null,null,null,457.0,"Tulosvrt"]
["Herkkyysanalyysi","Herkkyysanalyysi","Sensitivity analysis","Känslighetsanalys",458.0,"Tulosvrt",{"$f":"LEFT(B462,1)&LOWER(RIGHT(B462,LEN(B462)-1))","v":"Herkkyysanalyysi"},"Sensitivity analysis","Känslighetsanalys"]
["Liikevaihto (alv 0%)","Liikevaihto (alv 0%)","Net sales (vat 0%)","Omsättning (mvs 0%)",459.0,"Tulosvrt",{"$f":"LEFT(B463,1)&LOWER(RIGHT(B463,LEN(B463)-1))","v":"Liikevaihto (alv 0%)"},"Net sales (vat 0%)","Omsättning (mvs 0%)"]
["Myyntitarve(alv 0%)","Myyntitarve(alv 0%)","Sales requirement (vat0%)","Säljbehov (moms 0 %)",460.0,"Tulosvrt",{"$f":"LEFT(B464,1)&LOWER(RIGHT(B464,LEN(B464)-1))","v":"Myyntitarve(alv 0%)"},"Sales requirement (vat0%)","Säljbehov (moms 0 %)"]
["Myyntibudjetti (alv 0%)","Myyntibudjetti (alv 0%)","Sales budget (vat 0%)","Säljbudget (moms 0 %)",461.0,"Tulosvrt",{"$f":"LEFT(B465,1)&LOWER(RIGHT(B465,LEN(B465)-1))","v":"Myyntibudjetti (alv 0%)"},"Sales budget (vat 0%)","Säljbudget (moms 0 %)"]
["Erotus","Erotus","Difference","Differens",462.0,"Tulosvrt",{"$f":"LEFT(B466,1)&LOWER(RIGHT(B466,LEN(B466)-1))","v":"Erotus"},"Difference","Differens"]
["",null,null,null,463.0,"Tulosvrt"]
["Kriittinen piste, kun liikevaihto (alv 0%) on x% budjetoidusta","Kriittinen piste, kun liikevaihto (alv 0%) on x% budjetoidusta","Break-even point, when sales are x% of sales budget","Kritisk punkt då förs. (moms 0 %) är x % av budg.",464.0,"Tulosvrt",{"$f":"LEFT(B468,1)&LOWER(RIGHT(B468,LEN(B468)-1))","v":"Kriittinen piste, kun liikevaihto (alv 0%) on x% budjetoidusta"},"Break-even point, when sales are x% of sales budget","Kritisk punkt då förs. (moms 0 %) är x % av budg."]
["",null,null,null,465.0,"Tulosvrt"]
["Kriittinen piste","Kriittinen piste","Break even","Krp",466.0,"Tulosvrt",{"$f":"LEFT(B470,1)&LOWER(RIGHT(B470,LEN(B470)-1))","v":"Kriittinen piste"},"Break even","Krp"]
["",null,null,null,467.0,"Tulosvrt"]
["Tasevertailu","Tasevertailu","Balance sheet comparison","Balansjämförelse",468.0,"Tulosvrt"]
["",null,null,null,469.0,"Tulosvrt"]
["Käyttöpääoma yhteensä","Käyttöpääoma yhteensä","Working capital total","Driftskapital tot.",470.0,"Tulosvrt"]
["Käyttöpääoman korjaus","Käyttöpääoman korjaus","Working capital adjustment","Just. driftskapital",471.0,"Tulosvrt"]
["",null,null,null,472.0,"Tulosvrt"]
["Kassareservi","Kassareservi","Cash reserves","Kassareserv",473.0,"Tulosvrt"]
["",null,null,null,474.0,"Tulosvrt"]
["Investoinnit yhteensä = rahoitustarve","Investoinnit yhteensä = rahoitustarve","Investment total = financing requirement","Invest. tot. = finansieringsbehov",475.0,"Tulosvrt"]
["Rahoitus yhteensä","Rahoitus yhteensä","Financing total","Finansiering totalt",476.0,"Tulosvrt"]
["Kassareservi/lisärahoitustarve","Kassareservi/lisärahoitustarve","Cash reserve/additional financing requirement","Kassareserv/behov av tilläggsfinansiering",477.0,"Tulosvrt"]
["",null,null,null,478.0,"Tulosvrt"]
["",null,null,null,479.0,"Tulosvrt"]
["vuotta","vuotta","year","år",480.0,"3vTulos"]
["vuosi","vuosi","Year","År",481.0,"3vTulos"]
["Myyntien muutos prosenttia edelliseen vuoteen","Myyntien muutos prosenttia edelliseen vuoteen","Change % from previous year","Ändr. % från föreg. år",482.0,"3vTulos"]
["Ostojen muutos prosenttia edelliseen vuoteen","Ostojen muutos prosenttia edelliseen vuoteen","Change in purchases % on previous year","Förändring i inköp % jämfört med föregående år",483.0,"3vTulos"]
["Kiinteiden kulujen muutos prosenttia edelliseen vuoteen","Kiinteiden kulujen muutos prosenttia edelliseen vuoteen","Change in fixed costs in % compared to the previous year","Förändring av fasta kostnader i % jämfört med föregående år",484.0,"3vTulos"]
["Myyntituotot","Myyntituotot","Sales ","Säljintäkter",485.0,"3vTulos"]
["Myynnin oikaisuerät","Myynnin oikaisuerät","Sales corrections","Just. säljposter",486.0,"3vTulos"]
["Liikevaihto","Liikevaihto","Net sales","Omsättning",487.0,"3vTulos"]
["Varastomuutos","Varastomuutos","Change in inventories","Lagerförändring",488.0,"3vTulos"]
["Valmistus omaan käyttöön","Valmistus omaan käyttöön","production for internal use","Tillv. för eget bruk",489.0,"3vTulos"]
["Liiketoiminnan muut tuotot","Liiketoiminnan muut tuotot","Other operating income","Andra intäkter av affärsverksamheten",490.0,"3vTulos"]
["Tuotot yhteensä","Tuotot yhteensä","Income total","Intäkter totalt",491.0,"3vTulos"]
["Materiaalit ja palvelut","Materiaalit ja palvelut","Material and services","Material och tjänster",492.0,"3vTulos"]
["Ostot tilikauden aikana","Ostot tilikauden aikana","Purchases during fiscal period","Inköp under räkenskapsperioden",493.0,"3vTulos"]
["Ostojen oikaisuerät","Ostojen oikaisuerät","Purchasing adjustments","Just. säljposter",494.0,"3vTulos"]
["Varastomuutos","Varastomuutos","Change in inventories","Lagerförändring",495.0,"3vTulos"]
["Ulkopuoliset palvelut","Ulkopuoliset palvelut","External services","Externa tjänster",496.0,"3vTulos"]
["Henkilöstökulut","Henkilöstökulut","Personnel expenses","Personalkostnader",497.0,"3vTulos"]
["Palkat ja palkkiot","Palkat ja palkkiot","Salaries and wages","Löner och arvoden",498.0,"3vTulos"]
["Henkilösivukulut","Henkilösivukulut","Social security and pension expenses","Bikostnader för personalen",499.0,"3vTulos"]
["Muut henkilöstösivukulut","Muut henkilöstösivukulut","Other social security expenses","Andra bikostnader för personalen",500.0,"3vTulos"]
["Poistot","Poistot","Depreciation","Avskrivningar",501.0,"3vTulos"]
["Liiketoiminnan muut kulut","Liiketoiminnan muut kulut","Other operating expenses","Andra kostnader för affärsverksamheten",502.0,"3vTulos"]
["Vapaaehtoiset henkilöstökulut","Vapaaehtoiset henkilöstökulut","Voluntary employeee costs","Frivilliga personalkostnader",503.0,"3vTulos"]
["Toimitila- ja kiinteistökulut","Toimitila- ja kiinteistökulut","Office- and property costs","Kontors- och fastighetskostnader",504.0,"3vTulos"]
["Kone-, laite-, ja kalustokulut","Kone-, laite-, ja kalustokulut","Machinery & equipment costs","Kostnader för maskiner, anläggningar och möbler",505.0,"3vTulos"]
["Kuljetus-ja huolintakulut","Kuljetus-ja huolintakulut","Transport and forwarding","Transport och speditionskostnader",506.0,"3vTulos"]
["Ajoneuvokulut","Ajoneuvokulut","Vehicle expenses","Fordonskostnader",507.0,"3vTulos"]
["Matkakulut","Matkakulut","Travel expenses","Resekostnader",508.0,"3vTulos"]
["Myynti- ja markkinointikulut","Myynti- ja markkinointikulut","Sales and marketing costs","Sälj- och marknadsföringskostnader",509.0,"3vTulos"]
["Edustuskulut","Edustuskulut","Entertainment costs","Representationskostnader",510.0,"3vTulos"]
["Tutkimus- ja kehittämiskulut","Tutkimus- ja kehittämiskulut","Research and development expenses","FoU-kostnader",511.0,"3vTulos"]
["Asiantuntijakulut","Asiantuntijakulut","Consulting fees","Expertkostnader",512.0,"3vTulos"]
["Vakuutuskulut","Vakuutuskulut","INSURANCE TOTAL","Försäkringskostnader",513.0,"3vTulos"]
["Hallintokulut","Hallintokulut","Administrative expenses","Administrativa kostnader",514.0,"3vTulos"]
["Muut liiketoiminnan kulut","Muut liiketoiminnan kulut","Others operating expenses","Andra kostnader för affärsverksamheten",515.0,"3vTulos"]
["Liikevoitto -tappio","Liikevoitto -tappio","Profit -loss","Rörelsevinst -förlust",516.0,"3vTulos"]
["Rahoitustuotot ja -kulut","Rahoitustuotot ja -kulut","Financial income and expenses","Finansiella intäkter och kostnader",517.0,"3vTulos"]
["Voitto (tappio) ennen sat. eriä","Voitto (tappio) ennen sat. eriä","Profit (loss) before extraordinary items","Vinst (förlust) före extraordinära poster",518.0,"3vTulos"]
["Satunnaiset erät","Satunnaiset erät","Extraordinary items","Extraordinära poster",519.0,"3vTulos"]
["Satunnaiset tuotot","Satunnaiset tuotot","Extraordinary income","Extraordinära intäkter",520.0,"3vTulos"]
["Satunnaiset kulut","Satunnaiset kulut","Extraordinary expenses","Extraordinära kostnader",521.0,"3vTulos"]
["Voitto (tappio) ennen tilinpäätössiirtoja ja veroja","Voitto (tappio) ennen tilinpäätössiirtoja ja veroja","Profit (loss) before appropriaritions and taxes","Vinst (förlust) före bokslutsdispositioner och skatter",522.0,"3vTulos"]
["Tilinpäätössiirrot","Tilinpäätössiirrot","Appropriations","Bokslutsdispositioner",523.0,"3vTulos"]
["Tuloverot","Tuloverot","Income taxes","Inkomstskatter",524.0,"3vTulos"]
["Muut välittömät verot","Muut välittömät verot","Other direct costs","Övriga direkta skatter",525.0,"3vTulos"]
["Tilikauden voitto (tappio)","Tilikauden voitto (tappio)","Profit (loss) for the fiscal year ","Räkenskapsperiodens vinst (förlust)",526.0,"3vTulos"]
["",null,null,null,527.0,"3vTulos"]
["Alkukassa","Alkukassa","Opening cash balance","Ingående kassa",528.0,"3vTulos"]
["Tilikauden voitto (tappio)","Tilikauden voitto (tappio)","Profit (loss) for the financial year ","Räkenskapsperiodens vinst (förlust)",529.0,"3vTulos"]
["Poistot","Poistot","Depreciation","Avskrivningar",530.0,"3vTulos"]
["Lainojen lyhennys","Lainojen lyhennys","Loan repayments","Amortering",531.0,"3vTulos"]
["Loppukassa","Loppukassa","Closing cash balance","Utgående kassa",532.0,"3vTulos"]
["",null,null,null,533.0,"3vTulos"]
["Huom! Voit pudotusvalikoiden lisäksi korjata lukuja suoraan 2. ja 3. vuoden kohdalle taulukkoon!","Huom! Voit pudotusvalikoiden lisäksi korjata lukuja suoraan 2. ja 3. vuoden kohdalle taulukkoon!","Note! In addition to the drop-down menus, you can also correct the figures directly for the 2nd and 3rd year in the table!","”Obs! Du kan förutom via rullgardinsmenyerna också korrigera siffrorna för andra och tredje året direkt i tabellen!”\n\n \n",534.0,"3vTulos"]
["",null,null,null,535.0,"3vTulos"]
["",null,null,null,536.0,"3vTulos"]
["",null,null,null,537.0,"3vTulos"]
["",null,null,null,538.0,"StarttiR"]
["LIITE LOMAKKEESEEN TM 3.25 (starttiraha)","LIITE LOMAKKEESEEN TM 3.25 (starttiraha)","APPENDIX FOR FORM TM3.25 (application for Start Up Financing)","BILAGA TILL BLANKETT TM 3.25 (startpeng)",539.0,"StarttiR"]
["",null,null,null,540.0,"StarttiR"]
["Toiminta-","Toiminta-","Business","Verksamhets-",541.0,"StarttiR"]
["suunnitelma","suunnitelma","plan","plan",542.0,"StarttiR"]
["Pääoman ","Pääoman ","Capital ","Behov av ",543.0,"StarttiR"]
["tarve","tarve","requirement","kapital",544.0,"StarttiR"]
["",null,null,null,545.0,"StarttiR"]
["Rahoitus","Rahoitus","Financing","Finansiering",546.0,"StarttiR"]
["",null,null,null,547.0,"StarttiR"]
["Kannattavuus","Kannattavuus","Profitability","Lönsamhet",548.0,"StarttiR"]
["",null,null,null,549.0,"StarttiR"]
["Investoinnit (rakennukset, koneet, kalusteet)","Investoinnit (rakennukset, koneet, kalusteet)","Investments (building, machinery, furnishings)","Investeringar (byggnader, maskiner, möbler)",550.0,"StarttiR"]
["Käyttöpääoma (1-2 kk:n kulut + käteisvarat)","Käyttöpääoma (1-2 kk:n kulut + käteisvarat)","Working capital (1-2kk:n expenses + cash)","Driftskapital (1-2 mån. kostnader + kontanter)",551.0,"StarttiR"]
["Kustannusylitysvaraus (sisältyy käteisvaroihin)","Kustannusylitysvaraus (sisältyy käteisvaroihin)","Overdraft reserve (incl. cash reserves)","Reserv för överskridna kostn. (ingår i kontanter)",552.0,"StarttiR"]
["Yhteensä","Yhteensä","Total","Totalt",553.0,"StarttiR"]
["",null,null,null,554.0,"StarttiR"]
["",null,null,null,555.0,"StarttiR"]
["Oma rahoitus ","Oma rahoitus ","Self-financing","Självfinansiering",556.0,"StarttiR"]
["Muiden sijoitukset yritykseen","Muiden sijoitukset yritykseen","Investments by others in the company","Andras investeringar i företaget",557.0,"StarttiR"]
["Lainat","Lainat","Loans","Lån",558.0,"StarttiR"]
["Avustukset ja tuet","Avustukset ja tuet","Enterprise subsidies","Företagsstöd",559.0,"StarttiR"]
["",null,null,null,560.0,"StarttiR"]
["Yhteensä","Yhteensä","Total","Totalt",561.0,"StarttiR",{"$f":"LEFT(B565,1)&LOWER(RIGHT(B565,LEN(B565)-1))","v":"Yhteensä"},"Total","Totalt"]
["",null,null,null,562.0,"StarttiR"]
["",null,null,null,563.0,"StarttiR"]
["Tavoitetulos (Yrittäjän oma nettopalkka 1. Vuonna)","Tavoitetulos (Yrittäjän oma nettopalkka 1. Vuonna)","Target earnings (Entrepreneur's net 1st year salary )","Målresultat (företagarens egen nettolön 1:a året)",564.0,"StarttiR"]
["Verot + lainojen lyhennys","Verot + lainojen lyhennys","Taxes + Loan repayments","Skatter + amorteringar",565.0,"StarttiR"]
["Rahoitustarve","Rahoitustarve","Financing requirement","Finansieringsbehov",566.0,"StarttiR",{"$f":"LEFT(B570,1)&LOWER(RIGHT(B570,LEN(B570)-1))","v":"Rahoitustarve"},"Financing requirement","Finansieringsbehov"]
["Korot, muut rahoituskulut","Korot, muut rahoituskulut","Interest, other financial costs ","Räntor, andra finansiella kostnader",567.0,"StarttiR"]
["Käyttökatetarve","Käyttökatetarve","Gross margin requirement","Driftsbidragsbehov",568.0,"StarttiR",{"$f":"LEFT(B572,1)&LOWER(RIGHT(B572,LEN(B572)-1))","v":"Käyttökatetarve"},"Gross margin requirement","Driftsbidragsbehov"]
["",null,null,null,569.0,"StarttiR"]
[" kiinteät kulut"," kiinteät kulut","Fixed costs","fasta kostnader",570.0,"StarttiR"]
["",null,null,null,571.0,"StarttiR"]
["KTM yrityspalvelut","KTM yrityspalvelut","KTM corporate services","HIM företagstjänster",572.0,"StarttiR"]
["Muu, mikä","Muu, mikä","Other, what?","Annat, vad",573.0,"StarttiR"]
["",null,null,null,574.0,"StarttiR"]
["Palkat ja palkkiot","Palkat ja palkkiot","Salaries and wages","Löner och arvoden",575.0,"StarttiR"]
["Henkilösivukulut","Henkilösivukulut","Social security expenses","Bikostnader för personalen",576.0,"StarttiR"]
["Muut henkilöstösivukulut","Muut henkilöstösivukulut","Other indirect personnel costs","Andra bikostnader för personalen",577.0,"StarttiR"]
["Kiinteistökulut","Kiinteistökulut","Property expenses","Fastighetskostnader",578.0,"StarttiR"]
["Kone-,laite-, ja kalustokulut","Kone-,laite-, ja kalustokulut","Machinery & equipment costs","Kostnader för maskiner, anläggningar och möbler",579.0,"StarttiR"]
["Kuljetus- ja huolintakulut","Kuljetus- ja huolintakulut","Transport and forwarding","Transport och speditionskostnader",580.0,"StarttiR"]
["Ajoneuvokulut","Ajoneuvokulut","Vehicle expenses","Fordonskostnader",581.0,"StarttiR"]
["Matkakulut","Matkakulut","Travel expenses","Resekostnader",582.0,"StarttiR"]
["Myynti ja markkinointikulut","Myynti ja markkinointikulut","Sales and marketing costs","Sälj- och marknadsföringskostnader",583.0,"StarttiR"]
["Edustuskulut","Edustuskulut","Entertainment expenses","Representationskostnader",584.0,"StarttiR"]
["Tutkimus- ja kehittämiskulut","Tutkimus- ja kehittämiskulut","R & D expenses","FoU-kostnader",585.0,"StarttiR"]
["Asiantuntijakulut","Asiantuntijakulut","Consulting fees","Expertkostnader",586.0,"StarttiR"]
["Vakuutukset","Vakuutukset","Insurance","Försäkringskostnader",587.0,"StarttiR"]
["Hallintokulut","Hallintokulut","Administrative expenses","Administrativa kostnader",588.0,"StarttiR"]
["Muut liiketoiminnan kulut","Muut liiketoiminnan kulut","Other operating expenses","Andra kostnader för affärsverksamheten",589.0,"StarttiR"]
["",null,null,null,590.0,"StarttiR"]
["Myyntikatetarve","Myyntikatetarve","Gross margin requirement","Försäljningsbidragsbehov",591.0,"StarttiR",{"$f":"LEFT(B595,1)&LOWER(RIGHT(B595,LEN(B595)-1))","v":"Myyntikatetarve"},"Gross margin requirement","Försäljningsbidragsbehov"]
["",null,null,null,592.0,"StarttiR"]
["aineet ja tarvikkeet","aineet ja tarvikkeet","Material and supplies","material och förnödenheter",593.0,"StarttiR"]
["työntekijöiden muuttuvat palkat sivukuluineen","työntekijöiden muuttuvat palkat sivukuluineen","Variable salaries include. soc.sec. costs","rörliga personallöner med bikostnader",594.0,"StarttiR"]
["muut muuttuvat","muut muuttuvat","other variable costs","andra rörliga kostnader",595.0,"StarttiR"]
[" "," ",null,null,596.0,"StarttiR"]
["Liikevaihto","Liikevaihto","Net sales","Omsättning",597.0,"StarttiR"]
["",null,null,null,598.0,"StarttiR"]
["Liikevaihto (tarve)","Liikevaihto (tarve)","Net sales (requirement)","Omsättning (behov)",599.0,"StarttiR",{"$f":"LEFT(B603,1)&LOWER(RIGHT(B603,LEN(B603)-1))","v":"Liikevaihto (tarve)"},"Net sales (requirement)","Omsättning (behov)"]
["",null,null,null,600.0,"StarttiR"]
["",null,null,null,601.0,"StarttiR"]
["",null,null,null,602.0,"Fvera"]
["Finnvera:n laina","Finnvera:n laina","Finnvera's loans","Finnveras lån",603.0,"Fvera",{"$f":"LEFT(B607,1)&LOWER(RIGHT(B607,LEN(B607)-1))","v":"Finnvera:n laina"},"Finnvera's loans","Finnveras lån"]
["Suunniteltu rahoitus","Suunniteltu rahoitus","Planned financing","Planerad finansiering",604.0,"Fvera"]
["Pääoman tarve    ","Pääoman tarve    ","Capital requirements","Kapitalbehov",605.0,"Fvera"]
["Rakennukset ja maa-alueet","Rakennukset ja maa-alueet","Property and land","Byggnader och mark",606.0,"Fvera"]
["Koneet ja kalusto","Koneet ja kalusto","Machinery and equipment","maskiner och utrustning",607.0,"Fvera"]
["Käyttöpääoma","Käyttöpääoma","Working capital ","Driftskapital",608.0,"Fvera"]
["Yrityksen kehittäminen","Yrityksen kehittäminen","Company development","Utveckling",609.0,"Fvera"]
["",null,null,null,610.0,"Fvera"]
["Rahoitus","Rahoitus","Financing   ","Finansiering",611.0,"Fvera"]
["Finnvera Oyj:n laina","Finnvera Oyj:n laina","Finnvera loan","Lån från Finnvera",612.0,"Fvera"]
["Muut pitkäaikaiset lainat","Muut pitkäaikaiset lainat","Other long term loans","Andra långfristiga lån",613.0,"Fvera"]
["Muut yritystuet","Muut yritystuet","Other company subsidies","Andra företagsstöd",614.0,"Fvera"]
["Oma rahoitus","Oma rahoitus","Self-financing","Självfinansiering",615.0,"Fvera"]
["Yhteensä","Yhteensä","Total ","Totalt",616.0,"Fvera"]
["Vuosi","Vuosi","Year","År",617.0,"Fvera"]
["",null,null,null,618.0,"Fvera"]
["Myyntituotot","Myyntituotot","Sales ","Säljintäkter",619.0,"Fvera"]
[" alv"," alv","vat","moms",620.0,"Fvera"]
["Liikevaihto","Liikevaihto","Net sales","Omsättning",621.0,"Fvera"]
["Aineet ja tarvikkeet","Aineet ja tarvikkeet","Material and supplies","Material och förnödenheter",622.0,"Fvera"]
["Henkilöstökulut","Henkilöstökulut","Personnel costs","Personalkostnader",623.0,"Fvera"]
["Vuokrat","Vuokrat","Rent","Hyror",624.0,"Fvera"]
["Liiketoim. muut kulut","Liiketoim. muut kulut","Other expenses","Andra kostnader för affärsverksamheten",625.0,"Fvera"]
["Käyttökate","Käyttökate","Gross margin","Driftsbidrag",626.0,"Fvera"]
["Rahoituskulut ","Rahoituskulut ","Financing costs","Finansiella kostnader",627.0,"Fvera"]
["Verot","Verot","Taxes +  loan repayments","Skatter",628.0,"Fvera"]
["Rahoitustulos","Rahoitustulos","Profit after financial items","Finansiellt resultat",629.0,"Fvera"]
["Poistot","Poistot","Depreciation","Avskrivningar",630.0,"Fvera"]
["Nettotulos","Nettotulos","Net profit","nettoresultat",631.0,"Fvera"]
["Muut tuotot/kulut","Muut tuotot/kulut","Other income/expenses","Andra intäkter/kostnader",632.0,"Fvera"]
["Kokonaistulos","Kokonaistulos","Overall financial performance","Helhetsresultat",633.0,"Fvera"]
["",null,null,null,634.0,"Fvera"]
["Alkukassa","Alkukassa","Opening cash balance","Ingående kassa",635.0,"Fvera"]
["Tilikauden voitto (tappio)","Tilikauden voitto (tappio)","Profit (loss) for the fiscal year","Räkenskapsperiodens vinst (förlust)",636.0,"Fvera"]
["Poistot","Poistot","Depreciation","Avskrivningar",637.0,"Fvera"]
["Lainojen lyhennys","Lainojen lyhennys","Loan repayments","Amortering",638.0,"Fvera"]
["Loppukassa","Loppukassa","Closing cash balance","Utgående kassa",639.0,"Fvera"]
["",null,null,null,640.0,"Fvera"]
["",null,null,null,641.0,"Fvera"]
["Pudotusvalikot","Pudotusvalikot","Drop-down menu","Rullgardinsmenyer",642.0]
["Kasvu %","Kasvu %","Growth %","Tillväxt %",643.0]
["YEL","YEL","SEPPI (Entrepreneurial pension insurance)","FöPL",644.0]
["KPO-var.","KPO-var.","Working Capital alloc.","DR.KÅP-res",645.0]
["KPO-kor.","KPO-kor."," Working Capital adjust.","DR.KAP-korr",646.0]
["Tilikausi","Tilikausi","Fiscal year","Räkenskapsperiod"]
["Koneet & kal. erittely ----->","Koneet & kal. erittely ----->","Breakdown of machinery ---->","Mask. & utr. Specifikation  ---->"]
["Kalusteet erittely","Kalusteet erittely","Breakdown of furnishings","Utrustining specifikation"]
["Kalusteet ","Kalusteet ","Furnishings","Utrustning"]
["Yhteensä ","Yhteensä ","Total","Totalt"]
["Nimi","Nimi","Name","Namn"]
["Uusi ","Uusi ","New","Ny"]
["Apportti","Apportti","Apport","Apport"]
["Kommentit:","Kommentit:","Commentary","Kommenter"]
["Tulosvertailu ja kriittinen piste","Tulosvertailu ja kriittinen piste","Profit analysis and break-even point","Resultatjämförelse och kritisk punkt",null,null,{"$f":"LEFT(B660,1)&LOWER(RIGHT(B660,LEN(B660)-1))","v":"Tulosvertailu ja kriittinen piste"},"Profit analysis and break-even point","Resultatjämförelse och kritisk punkt"]
["Kiinteät kustannukset","Kiinteät kustannukset","Fixed costs","Fasta kostnader",null,null,{"$f":"LEFT(B661,1)&LOWER(RIGHT(B661,LEN(B661)-1))","v":"Kiinteät kustannukset"},"Fixed costs","Fasta kostnader"]
["3 v tulosennuste","3 v tulosennuste","3-yr  earnings forecast","3 år resultatkalkyl",null,null,{"$f":"LEFT(B662,1)&LOWER(RIGHT(B662,LEN(B662)-1))","v":"3 v tulosennuste"},"3-yr  earnings forecast","3 år resultatkalkyl"]
["Yli kolmen vuoden kalusto","Yli kolmen vuoden kalusto","over 3-yr machinery & furnshing","över 3 år mask. & utr."]
["Myyntikate  € / tunti","Myyntikate  € / tunti","Gross margin € / h","Försäljningsbidrag € /h"]
["Kassavirtalaskelma","Kassavirtalaskelma","Cash flow statement","Kassaflödesanalys",null,"Kassavirtalaskelma"]
["Rahavarat kauden alussa (ns. alkukassa)","Rahavarat kauden alussa (ns. alkukassa)","Funds at the beginning of the season (so-called initial cash)","Pengar i början av säsongen (så kallade initial cash)",null,"Kassavirtalaskelma"]
["Ennen käynnistystä","Ennen käynnistystä","Before the start","Innan start",null,"Kassavirtalaskelma"]
["Käteismyynti (alv 0%)","Käteismyynti (alv 0%)","Cash sale (VAT 0%)","Kontantförsäljning (moms 0%)",null,"Kassavirtalaskelma"]
["Maksut myyntisaamisista (alv 0%)","Maksut myyntisaamisista (alv 0%)","Payments for accounts receivable (VAT 0%)","Betalningar för kundreskontra (moms 0%)",null,"Kassavirtalaskelma"]
["Muut tulot (alv 0%)","Muut tulot (alv 0%)","Other income (VAT 0%)","Övriga inkomster (moms 0%)",null,"Kassavirtalaskelma"]
["Yhteensä","Yhteensä","Total","Totalt",null,"Kassavirtalaskelma"]
["Alkukassa + tulot","Alkukassa + tulot","Initial cash + income","Initial kassa + inkomst",null,"Kassavirtalaskelma"]
["Kuukausi","Kuukausi","Month","Månad",null,"Kassavirtalaskelma"]
["Kassastamaksu ","Kassastamaksu ","Cashier payment","Kassabetalning",null,"Kassavirtalaskelma"]
["YEL-vakuutus ->","YEL-vakuutus ->","YEL insurance ->","FöPL-försäkring ->",null,"Kassavirtalaskelma"]
["Vuokrat","Vuokrat","Rents","Hyror",null,"Kassavirtalaskelma"]
["Sähkö/lämpö","Sähkö/lämpö","Electricity/heat","El/värme",null,"Kassavirtalaskelma"]
["Jätehuolto","Jätehuolto","Waste disposal","Avfallshantering",null,"Kassavirtalaskelma"]
["Siivous","Siivous","Cleaning","Rengöring",null,"Kassavirtalaskelma"]
["Korjaukset, huollot","Korjaukset, huollot","Repairs, maintenance","Reparationer, underhåll",null,"Kassavirtalaskelma"]
["Laitteisto","Laitteisto","Hardware","Hårdvara",null,"Kassavirtalaskelma"]
["Atk ohjelmistot","Atk ohjelmistot","Computer software","Datormjukvara",null,"Kassavirtalaskelma"]
["Huollot ym","Huollot ym","Maintenance etc","Underhåll etc",null,"Kassavirtalaskelma"]
["Rahdit, huolinta","Rahdit, huolinta","Freight, forwarding","Frakt, spedition",null,"Kassavirtalaskelma"]
["Matkakulut","Matkakulut","Traveling expenses","Resekostnader",null,"Kassavirtalaskelma"]
["Matkaliput","Matkaliput","Travel tickets","Resebiljetter",null,"Kassavirtalaskelma"]
["Majoitus","Majoitus","Accommodation","Boende",null,"Kassavirtalaskelma"]
["Muut","Muut","Other","Övrig",null,"Kassavirtalaskelma"]
["Myynti ja markkinointi","Myynti ja markkinointi","Sales and marketing","Försäljning och marknadsföring",null,"Kassavirtalaskelma"]
["Mainonta","Mainonta","Advertising","Reklam",null,"Kassavirtalaskelma"]
["Messut","Messut","Fair","Rättvis",null,"Kassavirtalaskelma"]
["Myynnin edistäminen","Myynnin edistäminen","Sales promotion","Försäljningskampanj",null,"Kassavirtalaskelma"]
["Muut","Muut","Other","Övrig",null,"Kassavirtalaskelma"]
["Edustus","Edustus","Representation","Representation",null,"Kassavirtalaskelma"]
["Ammattilehdet ja -kirjallisuus","Ammattilehdet ja -kirjallisuus","Professional magazines and literature","Professionella tidskrifter och litteratur",null,"Kassavirtalaskelma"]
["Koulutus","Koulutus","Training","Träning",null,"Kassavirtalaskelma"]
["Muuta","Muuta","Other","Övrig",null,"Kassavirtalaskelma"]
["Asiantuntijakulut mm kirjanpito","Asiantuntijakulut mm kirjanpito","Expert costs, including accounting","Expertkostnader inklusive redovisning",null,"Kassavirtalaskelma"]
["Vahinko- ym. vakuutukset","Vahinko- ym. vakuutukset","Damage and other insurances","Skador och andra försäkringar",null,"Kassavirtalaskelma"]
["Tapaturmavakuutukset","Tapaturmavakuutukset","Accident insurance","Olycksförsäkring",null,"Kassavirtalaskelma"]
["Vastuuvakuutukset","Vastuuvakuutukset","Liability insurance","Ansvarsförsäkring",null,"Kassavirtalaskelma"]
["Muut vakuutukset","Muut vakuutukset","Other insurances","Övriga försäkringar",null,"Kassavirtalaskelma"]
["Puhelin ja tietoliikenne","Puhelin ja tietoliikenne","Telephone and telecommunications","Telefon och telekommunikation",null,"Kassavirtalaskelma"]
["Rahaliikenteen kulut","Rahaliikenteen kulut","Financial costs","Finansiella kostnader",null,"Kassavirtalaskelma"]
["Toimistokulut","Toimistokulut","Office expenses","Kontorsutgifter",null,"Kassavirtalaskelma"]
["Muut","Muut","Other","Övrig",null,"Kassavirtalaskelma"]
["Auton vakuutukset","Auton vakuutukset","Car insurance","Bilförsäkring",null,"Kassavirtalaskelma"]
["Auton käyttökulut","Auton käyttökulut","Car operating expenses","Bildriftskostnader",null,"Kassavirtalaskelma"]
["Ajoneuvokulut","Ajoneuvokulut","Vehicle expenses","Utgifter för fordon",null,"Kassavirtalaskelma"]
["Muut kiinteät kulut","Muut kiinteät kulut","Other fixed costs","Övriga fasta kostnader",null,"Kassavirtalaskelma"]
["Pakkaustarvikkeet","Pakkaustarvikkeet","Packaging materials","Förpackningsmaterial",null,"Kassavirtalaskelma"]
["Postitus","Postitus","Postage","Porto",null,"Kassavirtalaskelma"]
["Muut","Muut","Other","Övrig",null,"Kassavirtalaskelma"]
["Kassastamaksu yhteensä","Kassastamaksu yhteensä","Cashier's fee in total","Kassörsarvode totalt",null,"Kassavirtalaskelma"]
[""]
[""]
["Maksuvalmius kuun lopussa","Maksuvalmius kuun lopussa","Ready to pay at the end of the month","Klar att betala i slutet av månaden",null,"Kassavirtalaskelma"]
[""]
[""]
["Syötä kuukausipalkat sarakkeeseen D","Syötä kuukausipalkat sarakkeeseen D","Enter monthly salaries in column D","ange månadslönerna i kolumnen ",null,"Palkat"]
["Syötä tuntipalkat sarakkeeseen E","Syötä tuntipalkat sarakkeeseen E","enter the hourly wages in column E","ange timlönerna i kolumn E",null,"Palkat"]
["Sivukulut","Sivukulut","Social. sec.","Bikostnader",null,"Palkat"]
["Eläkemaksut 17,34%","Eläkemaksut 17,34%","pension insurance 17,34%","pensionsavgifter 17,34%",null,"Palkat"]
["työttömyysvakuutusmaksu 0,27% ","työttömyysvakuutusmaksu 0,27% ","Unemployment insurance 0,27%","Arbetslöshetsförsäkringsavgift 0,27%",null,"Palkat"]
["Sairausvakuutusmaksu 1,53%","Sairausvakuutusmaksu 1,53%","employers' contributions to social security 1,53%","Sjukförsäkringsavgift 1,53%",null,"Palkat"]
["tapaturma- ryhmähenkivakuuts 0,76%","tapaturma- ryhmähenkivakuuts 0,76%","Accident- and group life insurance 0,76%","olycksfalls- och grupplivförsäkring 0,76%",null,"Palkat"]
["lomapalkka km. 9% kun työsuhde on kestänyt alle 12kk","lomapalkka km. 9% kun työsuhde on kestänyt alle 12kk","holiday salary average 9% if less then 12 months employment relationship","semesterlön genomsnitt 9% när anställningsförhållandet har varat mindre än 12 månader",null,"Palkat"]
["lomaraha 50% lomapalkasta","lomaraha 50% lomapalkasta","holiday money (prev. retu50% from holiday salary","Semester pengar 50% från semesterlön",null,"Palkat"]
[""]
["Täytä tiedot riveille 7,8, 11 ja 14 (+19,20,23 ja 26)","Täytä tiedot riveille 7,8, 11 ja 14 (+19,20,23 ja 26)","Fill in the information in lines 7,8,11 and 14 (+19,2023 and 26)","fyll informationen på raderna 7,8, 11 och 14 (+19,20,23 och 26)"]
["Kassavirtalaskelma","Kassavirtalaskelma","Cash flow statement","Kassaflödesanalys"]
["Maksettava alv","Maksettava alv","Vat payable","moms att betala"]
["Yrittäjän oma palkka*","Yrittäjän oma palkka*","Entrepeneur´s own salary*","entreprenörens egen lön*"]
["Tulos","Tulos","Profit before taxes","Vins före skatt"]
["Oy:n tuloveron ennakkomaksu","Oy:n tuloveron ennakkomaksu","prepayment of income tax","förskottsbetalning av inkomstskatt"]
["Alkuinvestoinnit","Alkuinvestoinnit","initial investing","initial investering"]
["Voitto","Voitto","operating profit","rörelseresultat"]
["Muu rahoitus","Muu rahoitus","Other finance","annan finansiering"]
["Laina","Laina","Loan","Lån"]
["Lainan lyhennys","Lainan lyhennys","Loan repayment","återbetalning av lån"]
["*20 % TULOKSESTA jaettuna per kk (12)","*20 % TULOKSESTA jaettuna per kk (12)","*20% from profit divided by 12","*20 % av vinsten dividerat med 12"]
["Työntekijöiden palkat","Työntekijöiden palkat","Employees salary","De anställdas löner"]
["Sivukulut","Sivukulut","Indirect employee costs","Bikostnader för personalen"]
["YEL","YEL","Entrepeneur´s pension insurance","pensionsförsäkring för egenföretagare"]
["LIIKETOIMINTA","LIIKETOIMINTA","BUSINESS","AFFÄRSVERKSAMHET"]
["Liikevaihto","Liikevaihto","Turnover","omsättning"]
["Muut tuotot","Muut tuotot"]
["YHTEENSÄ","YHTEENSÄ","Total","totalt"]
["ALV myynnistä","ALV myynnistä","Vat from sales","Moms på försäljning"]
["MAKSUVALMIUS / KK","MAKSUVALMIUS / KK","Liquidity","Likviditet"]
["VIERAS PÄÄOMA","VIERAS PÄÄOMA"]
["OMA PÄÄOMA","OMA PÄÄOMA"]
["* Jos yhtiömuotona on osakeyhtiö","* Jos yhtiömuotona on osakeyhtiö","* In case of Ltd. company","*ifall frågan om ett aktiebolag"]
["Ostot","Ostot","Purchases","Inköp"]
[""]
["Tarvikkeet","Tarvikkeet"]
["Tammi","Tammi","Jan","Januari"]
["Helmi","Helmi","Feb","Februari"]
["Maalis","Maalis","Mar","Mars"]
["Huhti","Huhti","Apr","April"]
["Touko","Touko","May","Maj"]
["Kesä","Kesä","Jun","Juni"]
["Heinä","Heinä","Jul","Juli"]
["Elo","Elo","Aug","Augusti"]
["Syys","Syys","Sep","September"]
["Loka","Loka","Oct","Oktober"]
["Marras","Marras","Nov","November"]
["Joulu","Joulu","Dec","December"]
["Yhteensä","Yhteensä","Total","Totalt"]
[""]
[""]
["Sivukulut% vuonna 2024","Sivukulut% vuonna 2024","Social sec. % in 2024","Bikostnader % 2024"]
["Työeläkemaksu","Työeläkemaksu","Occupational pension contributions","Arbetspensionsavgifter"]
["Työttömyysvakuutusmaksu (palkkat alle 2370000/v)","Työttömyysvakuutusmaksu (palkkat alle 2370000/v)","Unemployment insurance contributions (salaries <  2370000€/y)","Arbetslöshetsförsäkringsavgifter (löner mindre än 2370000€/å)"]
["Tapaturmavakuutusmaksu keskimäärin","Tapaturmavakuutusmaksu keskimäärin","Occupational accident insurance average","Arbetsolycksfallsförsäkring genomsnittliga"]
["Ryhmähenkivakuutusmaksu keskimäärin","Ryhmähenkivakuutusmaksu keskimäärin","Group life insurance average","Grupplivförsäkring genomsnittliga"]
["Sairasvakuutusmaksu","Sairasvakuutusmaksu","Health insurance contributions","Sjukförsäkringsavgift"]
[""]
[""]
[""]
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{"sheet":"Calc","index":15,"n_rows":380,"n_cols":14,"rows_kept":380,"cut":false,"hidden":true,"merged":[]}
[]
["Version numero","2.5 (28.3.2024)"]
[]
["Alv-kanta // string",{"$f":"Setup!B13*100&\"%\"","v":"24%"},{"$f":"(Setup!B14)*100&\"%\"","v":"14,%"},{"$f":"Setup!B15*100&\"%\"","v":"10%"},{"$f":"Setup!B16*100&\"%\"","v":"0%"}]
["Alv-myyntihinnasta // decimal <4>",{"$f":"1-1/(1+Setup!B13)","v":0.1935483871},{"$f":"1-1/(1+Setup!B14)","v":0.1228070175},{"$f":"1-1/(1+Setup!B15)","v":0.09090909091},{"$f":"1-1/(1+Setup!B16)","v":0}]
["Yhtiömuodot",{"$f":"Words!A10","v":"Yksityinen elinkeinonharjoittaja"},{"$f":"Words!A11","v":"Avoin yhtiö"},{"$f":"Words!A12","v":"Kommandiittiyhtiö"},{"$f":"Words!A13","v":"Osakeyhtiö"},{"$f":"Words!A14","v":"Osuuskunta"}]
["Prh:n maksut per yhtiömuoto",{"$f":"Setup!B5","v":70},{"$f":"Setup!B6","v":280},{"$f":"Setup!B7","v":280},{"$f":"Setup!B8","v":280},{"$f":"Setup!B9","v":370}]
["Asiakas tiedot",null,null,"Alias"]
["Nimi:",{"$f":"IF('1. Project'!B9=\"\",\"\",'1. Project'!B9)","v":""},{"$f":"'1. Project'!B9","v":""},"as.nimi"]
["Osoite:",{"$f":"IF('1. Project'!B10=\"\",\"\",'1. Project'!B10)","v":""},{"$f":"'1. Project'!B10","v":""},"as.osoite"]
["Puhelin: ",{"$f":"IF('1. Project'!B11=\"\",\"\",'1. Project'!B11)","v":""},{"$f":"'1. Project'!B11","v":""},"as.puhelin"]
["Sähköpostiosoite",{"$f":"IF('1. Project'!B12=\"\",\"\",'1. Project'!B12)","v":""},{"$f":"'1. Project'!B12","v":""},"as.sähköposti"]
[]
["Kieli",{"$f":"if('1. Project'!B3=\"\",\"Suomi\",'1. Project'!B3)","v":"Suomi"},null,"konsultti"]
["Nimi",{"$f":"IF('1. Project'!B5=\"\",\"\",'1. Project'!B5)","v":""},{"$f":"'1. Project'!B5","v":""},"nimi"]
["Puhelinnumero",{"$f":"IF('1. Project'!B6=\"\",\"\",'1. Project'!B6)","v":""},{"$f":"'1. Project'!B6","v":""},"puhelin"]
["Sähköpostiosoite",{"$f":"IF('1. Project'!B7=\"\",\"\",'1. Project'!B7)","v":""},{"$f":"'1. Project'!B7","v":""},"sähköposti"]
["Laskelmien tekopäivämäärä",{"$f":"'1. Project'!B15","v":""},null,"päivämäärä"]
[]
["Casessa valittu yhtiömuoto",{"$f":"'1. Project'!B17","v":"Osakeyhtiö"},null,null,"Tmi/ay/ky",{"$f":"IF(B21=B7,TRUE,IF(B21=C7,TRUE,IF(B21=D7,TRUE,FALSE)))","v":true}]
["Prh:n maksu valitussa yhtiömuodossa",{"$f":"IF('1. Project'!B17=\"\",0,IF('1. Project'!C92<>FALSE,Calc!B7,IF('1. Project'!C93<>FALSE,Calc!C7,IF('1. Project'!C94<>FALSE,Calc!D7,IF('1. Project'!C95<>FALSE,Calc!E7,IF('1. Project'!C96<>FALSE,Calc!F7))))))","v":280},null,null,"Oy/Osuuskunta",{"$f":"IF(B21=E7,TRUE,IF(B21=F7,TRUE,FALSE))","v":true}]
["Käytetty verokanta (Oy/osuuskunta VS tmi/ay/ky)",{"$f":"IF(F20=TRUE,'2. Fixed'!C9,B31)","v":""},null,null,null,null,null,"Oma nettopalkkatarve + ennakonpidätys",null,null,null,{"$f":"'2. Fixed'!E8+'2. Fixed'!E9","v":0}]
[]
["Maksetut palkat / kk ",{"$f":"'5. Salaries'!I26","v":0},null,"tyel",null,17.34,null,"yrittäjän palkka /kk",null,null,{"$f":"'5. Salaries'!D21","v":0}]
["Maksetut sotu / kk",{"$f":"'5. Salaries'!I27","v":0},null,"tvm",null,0.27,null,"yrittäjän palkan sava-maksut",null,null,{"$f":"K24*0.0116","v":0}]
["Yel/kk",{"$f":"'2. Fixed'!E11","v":0},null,"sava",null,1.16]
["YEL-maksu %",{"$f":"Setup!B18","v":0.241},null,"tapaturma- ryhmähenki",null,0.76]
["Alennettu YEL-maksu %",{"$f":"0.78*B27","v":0.18798},null,"lomapalkka",null,9.0]
["Tilikauden pituus (kk)",{"$f":"'2. Fixed'!C4","v":6},null,"lomaraha",null,4.5]
[null,null,null,null,null,{"$f":"SUM(F24:F29)","v":33.03}]
["Pääomatulovero%",{"$f":"Setup!B11","v":0.2},null,null,null,62.0]
["Vuokratakuu (kk)",{"$f":"'3. Invest'!B8","v":0}]
["Aloittava tase"]
["Kiinteistöt ja maa-alueet",{"$f":"'3. Invest'!F9-'3. Invest'!F8","v":0},null,"+"]
["Vuokratakuu",{"$f":"'2. Fixed'!E14*B32","v":0},null,"+"]
["Pitkävaikutteiset menot yhteensä",{"$f":"'3. Invest'!F14","v":0},null,"+"]
["Liiketoiminnan kauppahinta",{"$f":"'3. Invest'!F15","v":0},null,"+"]
["Yrityksen perustamiskulut",{"$f":"'3. Invest'!F16","v":0},null,"+"]
["Atk-laite ja -ohjelmakulut",{"$f":"'3. Invest'!F27-'3. Invest'!F20","v":0},null,"+"]
["Kone- ja kalustoinvestoinnit",{"$f":"'3. Invest'!F35-'3. Invest'!F28","v":0},null,"+"]
["Tarvikkeet",{"$f":"'3. Invest'!F41","v":0},null,"+"]
["Ajoneuvot",{"$f":"'3. Invest'!F47","v":0},null,"+"]
["Mallit, protot ym",{"$f":"'3. Invest'!F51","v":0},null,"+"]
["Markkinointi invest.",{"$f":"'3. Invest'!F61","v":0},null,"+"]
["Kaupparek. Maksu",{"$f":"B21","v":280},null,"+"]
["Muut yhteensä",{"$f":"'3. Invest'!F65","v":0},null,"+"]
["Alkuvarasto",{"$f":"'3. Invest'!F67","v":0},null,"+"]
["Kassareservi",{"$f":"'6. Balance Sheet'!P16","v":""},null,"+"]
["Käyttöpääoma yhteensä",{"$f":"'6. Balance Sheet'!P13","v":0},{"$f":"SUM(B34:B49)","v":280},"<- sum+"]
["Muut oma pääoma apporttina",{"$f":"B117","v":0}]
["Käyttöpääoman korjaus",{"$f":"'6. Balance Sheet'!P14","v":""}]
["Atk-ohjelmat",{"$f":"'3. Invest'!F20","v":0}]
["Taseen kalusto",{"$f":"'3. Invest'!F28+'3. Invest'!F20","v":0}]
[]
["Tilikauden pituus",{"$f":"'2. Fixed'!C4","v":6}]
[]
[]
[]
["Lainat","Määrä ","Korko","Aika (v)","Lyhen. (v)","1v. Korot","2.v korot","3.v korot","Lyhen 1.v","Lyhen 2. v","Lyhen 3. v"]
["Pankkilaina",{"$f":"'6. Balance Sheet'!H4","v":""},{"$f":"'6. Balance Sheet'!I4","v":0.057},{"$f":"'6. Balance Sheet'!J4","v":6},{"$f":"B60/D60","v":0},{"$f":"(B60-(E60/2))*C60","v":0},{"$f":"(B60-(E60/2)-E60)*C60","v":0},{"$f":"(B60-(E60/2)-E60*2)*C60","v":0},{"$f":"E60","v":0},{"$f":"E60","v":0},{"$f":"E60","v":0}]
["Finnvera-laina (1.v lyhennysvapaa)",{"$f":"'6. Balance Sheet'!H5","v":""},{"$f":"'6. Balance Sheet'!I5","v":""},{"$f":"'6. Balance Sheet'!J5","v":""},{"$f":"B61/(D61-1)","v":0},{"$f":"B61*C61","v":0},{"$f":"(B61-(E61/2))*C61","v":0},{"$f":"(B61-(E61/2)-E61)*C61","v":0},null,0,0]
["Muu laina",{"$f":"'6. Balance Sheet'!H6","v":""},{"$f":"'6. Balance Sheet'!I6","v":0.05},{"$f":"'6. Balance Sheet'!J6","v":3},{"$f":"B62/D62","v":0},{"$f":"(B62-(E62/2))*C62","v":0},{"$f":"(B62-(E62/2)-E62)*C62","v":0},{"$f":"(B62-(E62/2)-E62*2)*C62","v":0},{"$f":"E62","v":0},0,0]
["Yhteensä",{"$f":"SUM(B60:B62)","v":0},null,null,"Yht ->",{"$f":"SUM(F60:F62)","v":0},0,0,0,0,0]
["(Pääoman lyhennetykset oletetaan maksettavan kerran kuukaudessa tasaerissä, korko on laskettu vuositasolla niin että vuodessa"]
["maksettavat korot määräytyvät vuoden puolivälissä lyhentämättä olevan pääoman mukaan:"]
["(jäljellä oleva pääoma vuoden alussa - (kyseisen vuoden lynennykset yhteensä / 2)) * korkoprosentti))"]
[]
["Lyhennykset + korot 1. v",{"$f":"F63+I63","v":0}]
[]
[]
[]
[]
["Käyttäpääomavaraus (kk)",{"$f":"'2. Fixed'!J3","v":1}]
["Käyttöpääomatarpeen määrittely ja laskenta"]
["`+kiinteät kulut  (KPO yhteensä)",{"$f":"'2. Fixed'!I63","v":0}]
["`+(Rahoituskulut (korko+lyhennykset)  (1.vuosi))",{"$f":"B68/12*B73","v":0},null,"((lyh+korot vuodessa/12)*kk määrä)"]
["`+Myyntibudjetin ostot yht (sis alv) / tilikauden pituus ",{"$f":"B83/B84*B85","v":0}]
["`+KPO-korjaus (tulosvertailusta)",{"$f":"'6. Balance Sheet'!P14","v":""}]
["Käyttöpääomatarve yhteensä",{"$f":"SUM(B75:B78)","v":0}]
[]
[]
[]
["Myyntibudj. Ostot yht. sis.alv",{"$f":"'4. Sales'!L56","v":0}]
["Tilikauden pituus",{"$f":"'2. Fixed'!C4","v":6}]
["Kiertonopeus (myynti!e46)",{"$f":"'4. Sales'!E44","v":1.5}]
["Varaston kiertonopeus pudotusvalikon sisältö)",0.0,0.25,0.5,0.75,1.0,1.5,2.0,3.0,4.0,5.0,7.0,10.0,12.0]
[]
[]
["Tulosvertailu"]
["Myynti per tilikausi sis alv",{"$f":"'4. Sales'!L70","v":0}]
["Myynti per tilikausi alv 0",{"$f":"'4. Sales'!L70-'4. Sales'!L71","v":0}]
[]
[]
[]
["Kulut per tilikausi"]
["`+poistot",{"$f":"'3. Invest'!G69","v":0}]
["`+lainan lyhennykset (lainan lyh 1.v / 12 * tilikauden pituus)",{"$f":"B68/12*B84","v":0}]
["`+lainan korot - sisältyvät edelliseen"]
["`+kiinteät kulut (- alv per kk * tilikauden pituus))",{"$f":"'2. Fixed'!H63-'2. Fixed'!G63*B84","v":0}]
["`+ostot per tilikausi alv0",{"$f":"'4. Sales'!L74-'4. Sales'!L75","v":0}]
["Kulut per tilikausi (c147:sta)",{"$f":"C152","v":0}]
[]
[]
[]
["Investoinnit yhteensä = rahoitustarve",{"$f":"C49","v":280}]
[]
[]
["Vieras pääoma yhteensä",{"$f":"'6. Balance Sheet'!H7","v":0}]
["Oma Pääoma yhteensä",{"$f":"'6. Balance Sheet'!H13","v":0}]
["Pääomat yhteensä",{"$f":"SUM(B108:B109)","v":0}]
[]
[]
["Tase"]
["Osakepo rahana",{"$f":"'6. Balance Sheet'!H8","v":""}]
["Osakepo apporttina",{"$f":"IF(F21=TRUE,'3. Invest'!E69,0)","v":0}]
["Muu oma po rahana",{"$f":"'6. Balance Sheet'!H10","v":0}]
["Muu oma po app:na",{"$f":"IF(F20=TRUE,'3. Invest'!E69,0)","v":0}]
["Yritystuet",{"$f":"'6. Balance Sheet'!H12","v":""}]
[]
["Tuloveroprosentti",{"$f":"B22","v":""}]
["Kustannusrakenne","kk ","Til.K(kk)"]
["Oma nettopalkka(tarve)",{"$f":"'2. Fixed'!E8","v":""},{"$f":"B122*'2. Fixed'!C4","v":0}]
["`+ Lainojen lyhennys",{"$f":"ABS(I63)/12","v":0},{"$f":"ABS(I63)","v":0},null,"Lainojen lyhennys + poistot lasketaan yhteen ja niistä otetaan itseisarvo "]
["`.- Poistot",{"$f":"B96/12","v":0},{"$f":"B96","v":0},null,"Yllä mainittu + oma nettopalkkatarve == tulos verojen jälkeen"]
["`= Tulot verojen jälkeen",{"$f":"IF((ABS(B124))>B123,ABS(B124),B123)+B122","v":0},0,null,"Tähdätään kirjanpidon nollatulokseen, LaLy otetaan huomioon vain siltä osin kuin ylittää poistot"]
["Verot nettopalkasta",{"$f":"ABS(B120*B122/(1-B120))","v":0},{"$f":"B126*'2. Fixed'!C4","v":0}]
["              Lainat - poistot",{"$f":"IF(ABS(I63)/B55+B96/B55<0,0,ABS(I63)/B55+B96/B55)","v":0},{"$f":"(IF(ABS(I63)/B55+B96/B55<0,0,ABS(I63)/B55+B96/B55))*'2. Fixed'!C4","v":0}]
["Verot <lainat - poistot> (+ ansiotulovero //muissa kuin oy)",{"$f":"IF(F21=TRUE,ABS(B31*B127/(1-B31)),ABS(B120*B127/(1-B120)))","v":0},{"$f":"ABS('2. Fixed'!C4*B128)","v":0}]
["`+ Verot",{"$f":"B128+B126","v":0},0,null,"Verot muutettu laskettavaksi <tuloista verojen jälkeen>"]
["`= Bruttotulo(tarve)",{"$f":"B125+B129","v":0},0]
["`+ Lainojen korot",{"$f":"ABS(F63/12)","v":0},{"$f":"ABS(F63)","v":0}]
["`= Käyttökate(tarve)",{"$f":"SUM(B130:B131)","v":0},0]
["Kiinteät kulut"]
["+Palkat ja palkkiot",{"$f":"B24","v":0},{"$f":"B134*'2. Fixed'!C4","v":0}]
["+Henkilösivukulut",0,{"$f":"B135*'2. Fixed'!C4","v":0}]
["`=+Muut henkilöstösivukulut (ei käytössä vanh. lask.pohj:ssa)",0,{"$f":"B136*'2. Fixed'!C4","v":0}]
["+Kiinteistökulut",{"$f":"'2. Fixed'!E18-'2. Fixed'!G18","v":0},{"$f":"B137*'2. Fixed'!C4","v":0}]
["+Kone-,laite-, ja kalustokulut",{"$f":"'2. Fixed'!E23-'2. Fixed'!G23","v":0},{"$f":"B138*'2. Fixed'!C4","v":0}]
["+Kuljetus- ja huolintakulut",{"$f":"'2. Fixed'!E26-'2. Fixed'!G26","v":0},{"$f":"B139*'2. Fixed'!C4","v":0}]
["+Ajoneuvokulut",{"$f":"'2. Fixed'!E57-'2. Fixed'!G57","v":0},{"$f":"B140*'2. Fixed'!C4","v":0}]
["+Matkakulut",{"$f":"'2. Fixed'!E31-'2. Fixed'!G31","v":0},{"$f":"B141*'2. Fixed'!C4","v":0}]
["+Myynti ja markkinointikulut",{"$f":"'2. Fixed'!E37-'2. Fixed'!G37","v":0},{"$f":"B142*'2. Fixed'!C4","v":0}]
["+Edustuskulut",{"$f":"'2. Fixed'!E38-'2. Fixed'!G38","v":0},{"$f":"B143*'2. Fixed'!C4","v":0}]
["+Tutkimus- ja kehittämiskulut",{"$f":"'2. Fixed'!E42-'2. Fixed'!G42","v":0},{"$f":"B144*'2. Fixed'!C4","v":0},null,null,null,"Ostojen ja Kiinteiden kulujen alv:n osuus",null,null,{"$f":"'2. Fixed'!G63+'4. Sales'!L75","v":0}]
["+Asiantuntijakulut",{"$f":"'2. Fixed'!E43-'2. Fixed'!G43","v":0},{"$f":"B145*'2. Fixed'!C4","v":0}]
["+Vakuutukset",{"$f":"'2. Fixed'!E48-'2. Fixed'!G48","v":0},{"$f":"B146*'2. Fixed'!C4","v":0}]
["+Hallintokulut",{"$f":"'2. Fixed'!E53-'2. Fixed'!G53","v":0},{"$f":"B147*'2. Fixed'!C4","v":0}]
["+Muut liiketoiminnan kulut",{"$f":"'2. Fixed'!E62-'2. Fixed'!G62","v":0},{"$f":"B148*'2. Fixed'!C4","v":0}]
["Kiinteät (rivit 129-143(tämä taulu)) yhteensä",{"$f":"SUM(B134:B148)","v":0},0]
["`=Myyntikate(tarve) ",{"$f":"B149+B132","v":0},0]
["`+Aineet&tarvikeet (-ALV) ",{"$f":"B152-B150","v":0},0,null,"lv-myyntikatetarve"]
["`=LIIKEVAIHTO(TARVE)",{"$f":"IF(('4. Sales'!L72-('4. Sales'!L76))=0,B150,('4. Sales'!L72/('4. Sales'!L72-('4. Sales'!L76))*B150))","v":0},{"$f":"IF(('4. Sales'!L72-('4. Sales'!L76))=0,C150,('4. Sales'!L72/('4. Sales'!L72-('4. Sales'!L76))*C150))","v":0},null,"(lv / (lv-(netto-ostot+muut muuttuvat kust))*myyntikate"]
["`+ALV ",{"$f":"B152*B306","v":0},{"$f":"C152*B306","v":0}," // * keskim myynti alv prossa"]
["`KOKONAISMYYNTI(TARVE)",{"$f":"SUM(B152:B153)","v":0},0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Osakepo rahana",{"$f":"'6. Balance Sheet'!H8","v":""}]
["StarttiRaha",null,null,null,"Osakepo apporttina",{"$f":"'6. Balance Sheet'!H9","v":0}]
["Investoinnit (rakennukset, koneet, kalusteet)",{"$f":"'6. Balance Sheet'!E15+'6. Balance Sheet'!D16","v":280},null,null,"Muu oma po rahana",{"$f":"'6. Balance Sheet'!H10","v":0}]
["Käyttöpääoma (1-2 kk:n kulut + käteisvarat)",{"$f":"'6. Balance Sheet'!D18","v":0},null,null,"Muu oma po app:na",{"$f":"'6. Balance Sheet'!H11","v":0}]
["Kustannusylitysvaraus (sisältyy käteisvaroihin)",{"$f":"'6. Balance Sheet'!D17","v":""}]
[]
["Oma rahoitus ",{"$f":"'6. Balance Sheet'!H13-'6. Balance Sheet'!H12","v":0},null,null,"Yhteensä",{"$f":"SUM(F164:F169)","v":0}]
["Muiden sijoitukset yritykseen "]
["Lainat b61",{"$f":"'6. Balance Sheet'!H7","v":0}]
["(Mahdolliset avustukset) as yritystuet",{"$f":"'6. Balance Sheet'!H12","v":""}]
[]
[]
["Tavoitetulos (Yrittäjän oma nettopalkka 1. Vuonna)",{"$f":"C122","v":0}]
["Verot + lainojen lyhennys",{"$f":"C130-C122-C124","v":0}]
["RAHOITUSTARVE",{"$f":"C130-C124","v":0}]
["Korot, muut rahoituskulut",{"$f":"C131","v":0}]
["KÄYTTÖKATETARVE",{"$f":"C132-C124","v":0}]
["(kiinteät kulut alla) "]
["Palkat ja palkkiot",{"$f":"C134","v":0}]
["Henkilösivukulut",0]
["Muut henkilöstösivukulut"]
["Kiinteistökulut",{"$f":"C137","v":0}]
["Kone-,laite-, ja kalustokulut",0]
["Kuljetus- ja huolintakulut",0]
["Ajoneuvokulut",0]
["Matkakulut",0]
["Myynti ja markkinointikulut",{"$f":"C142+'3. Invest'!F61","v":0}]
["Edustuskulut",{"$f":"C143","v":0}]
["Tutkimus- ja kehittämiskulut",0]
["Asiantuntijakulut",0]
["Vakuutukset",0]
["Hallintokulut",0]
["Muut liiketoiminnan kulut",0]
["`=myyntikate tarve",0]
[]
["aineet ja tarvikkeet",{"$f":"C151","v":0}]
["työntekijöiden muuttuvat palkat sivukuluineen"]
["muut muuttuvat"]
["`=liikevaihtotarve",{"$f":"C152","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
["Tulos3v"]
["Valikkoprosentit",{"$f":"Setup!B21","v":0},{"$f":"Setup!B22","v":0.03},{"$f":"Setup!B23","v":0.05},{"$f":"Setup!B24","v":0.1},{"$f":"Setup!B25","v":0.2},{"$f":"Setup!B26","v":0.3},{"$f":"Setup!B27","v":0.5},{"$f":"Setup!B28","v":0.75},{"$f":"Setup!B29","v":1},{"$f":"Setup!B30","v":1.5},{"$f":"Setup!B31","v":2},{"$f":"Setup!B32","v":3},{"$f":"Setup!B33","v":5}]
[]
[null,"1 v","2 v","3 v"]
["Myyntituotot (sis alv)",{"$f":"'4. Sales'!L70","v":0},{"$f":"'3-year-forecast'!F8","v":0},{"$f":"'3-year-forecast'!H8","v":0}]
["Myynnin oikaisuerät AS alv (-)",{"$f":"-'4. Sales'!L71","v":0},{"$f":"(1+B301)*B216","v":0},{"$f":"(1+B302)*C216","v":0}]
["Liikevaihto",{"$f":"B215+B216","v":0},{"$f":"SUM(C215:C216)","v":0},0]
["Varastomuutos (vanha pohja, ei solussa merkintää)"]
["Valmistus omaan käyttöön  (vanha pohja, ei solussa merkintää)"]
["Liiketoiminnan muut tuotot  (vanha pohja, ei solussa merkintää)"]
["Tuotot yhteensä",{"$f":"SUM(B217:B220)","v":0}]
["Materiaalit ja palvelut  (vanha pohja, ei solussa merkintää)"]
["Ostot tilikauden aikana",{"$f":"-'4. Sales'!L74","v":0}]
["Ostojen oikaisuerät (alv)",{"$f":"'4. Sales'!L75","v":0}]
["Varastomuutos (vanha pohja, ei solussa merkintää)"]
["Ulkopuoliset palvelut (alv vähennetty)"]
["Henkilöstökulut (vanha pohja, ei solussa merkintää)"]
["Palkat ja palkkiot",{"$f":"-('5. Salaries'!I15+'2. Fixed'!H8+'2. Fixed'!H9)","v":0}]
["Henkilösivukulut",{"$f":"-('5. Salaries'!K15+'2. Fixed'!H11)","v":0}]
["Muut henkilöstösivukulut (vanha pohja t&t!e38 solu tyhjä)"]
["Poistot",{"$f":"'3. Invest'!G69","v":0}]
["Liiketoiminnan muut kulut  (vanha pohja, ei solussa merkintää)"]
["Vapaeehtoiset henkilöstökulut (vanha pohja t&t!e38 solu tyhjä)"]
["Toimitila- ja kiinteistökulut",{"$f":"-('2. Fixed'!H18-'2. Fixed'!G18*B55)","v":0},null,"Seuraavan kerran jatko… tilikauden pituuden vaikutus pois ja alvit vähennykseen. "]
["Kone-, laite-, ja kalustokulut",{"$f":"-('2. Fixed'!H23-'2. Fixed'!G23*B55)","v":0}]
["Kuljetus-ja huolintakulut",{"$f":"-('2. Fixed'!H26-'2. Fixed'!G26*B55)","v":0}]
["Ajoneuvokulut",{"$f":"-('2. Fixed'!H57-'2. Fixed'!G57*B55)","v":0}]
["Matkakulut",{"$f":"-('2. Fixed'!H31-'2. Fixed'!G31*B55)","v":0},"Mark.invest.","1. v"]
["Myynti- ja markkinointikulut",{"$f":"-('2. Fixed'!H37-'2. Fixed'!G37*B55)","v":0},{"$f":"-'3. Invest'!D61","v":0},{"$f":"B239+C239","v":0}]
["Edustuskulut",{"$f":"-('2. Fixed'!H38-'2. Fixed'!G38*B55)","v":0}]
["Tutkimus- ja kehittämiskulut",{"$f":"-(('2. Fixed'!H39+'2. Fixed'!H40+'2. Fixed'!H41)-('2. Fixed'!G39+'2. Fixed'!G40+'2. Fixed'!G41)*B55)","v":0}]
["Asiantuntijakulut",{"$f":"-('2. Fixed'!H43-'2. Fixed'!G43*B55)","v":0}]
["Vakuutuskulut",{"$f":"-(('2. Fixed'!H44+'2. Fixed'!H45+'2. Fixed'!H46+'2. Fixed'!H47)-('2. Fixed'!G44+'2. Fixed'!G45+'2. Fixed'!G46+'2. Fixed'!G47)*B55)","v":0}]
["Hallintokulut",{"$f":"-('2. Fixed'!H53-'2. Fixed'!G53*B55)","v":0}]
["Muut liiketoiminnan kulut",{"$f":"-('2. Fixed'!H62-'2. Fixed'!G62*B55)","v":0}]
["Liikevoitto -tappio",{"$f":"SUM(B221:B245)+C239","v":0},null,"summa - markkinointi investoinnit "]
["Rahoitustuotot ja -kulut",{"$f":"-('2. Fixed'!C4*F63/B55)","v":0},null,"`-Korot/kk*tilikauden pituus"]
["Voitto (tappio) ennen sat. eriä",{"$f":"SUM(B246:B247)","v":0}]
["Satunnaiset erät (vanha pohja, ei solussa merkintää)"]
["Satunnaiset tuotot (vanha pohja, ei solussa merkintää)"]
["Satunnaiset kulut (vanha pohja, ei solussa merkintää)",null,"2 v",3.0,"v"]
["Voitto (tappio) ennen tilinpäätössiirtoja ja veroja",{"$f":"SUM(B248:B251)","v":0},{"$f":"'3-year-forecast'!F45","v":0},{"$f":"'3-year-forecast'!H45","v":0}]
["Tilinpäätössiirrot (vanha pohja, ei solussa merkintää)"]
["Tuloverot",{"$f":"IF((B252+B253)>0,-(B252+B253)*$B$31,0)","v":0},0,0,null,null,"Käytetään aina yhteisöverokantaa"]
["Muut välittömät verot (vanha pohja, ei solussa merkintää)"]
["Tilikauden voitto (tappio)",{"$f":"SUM(B252:B255)","v":0}]
[]
["Alkukassa (Kannattaa miettiä uudestaan?)",{"$f":"'6. Balance Sheet'!D17+'6. Balance Sheet'!D18","v":0},"kassareservi+käyttöPO yht"]
["Tilikauden voitto (tappio)",{"$f":"B256","v":0}]
["Poistot",{"$f":"ABS(B231)","v":0}]
["Lainojen lyhennys 1.v",{"$f":"-I63/12*'2. Fixed'!C4","v":0}]
["1. vuoden loppukassa",{"$f":"SUM(B258:B261)","v":0}]
[]
["Lainojen lyhennys 2.v",{"$f":"-J63/12*'2. Fixed'!C4","v":0}]
["Lainojen lyhennys 3.v",{"$f":"-K63/12*'2. Fixed'!C4","v":0}]
[]
[]
["Finnvera"]
["Rakennukset ja maa-alueet",{"$f":"'3. Invest'!G9","v":""}]
["Koneet ja kalusto",{"$f":"'3. Invest'!F35","v":0}]
["Käyttöpääoma",{"$f":"'6. Balance Sheet'!D17+'6. Balance Sheet'!D18","v":0}]
["Yrityksen kehittäminen",{"$f":"'6. Balance Sheet'!D6+'6. Balance Sheet'!D5+'6. Balance Sheet'!D13+'6. Balance Sheet'!D14+'6. Balance Sheet'!D15+'6. Balance Sheet'!D16","v":280}]
[]
["Finnvera Oyj:n laina",{"$f":"'6. Balance Sheet'!H5","v":""}]
["Muut pitkäaikaiset lainat",{"$f":"'6. Balance Sheet'!H4+'6. Balance Sheet'!H6","v":0}]
["Muut yritystuet",{"$f":"'6. Balance Sheet'!H12","v":""}]
["Oma rahoitus",{"$f":"'6. Balance Sheet'!H13-'6. Balance Sheet'!H12","v":0}]
[null,"Vuosi 1","Vuosi 2","Vuosi 3"]
["Myyntituotot",{"$f":"'3-year-forecast'!D8","v":0},{"$f":"'3-year-forecast'!F8","v":0},{"$f":"'3-year-forecast'!H8","v":0}]
["`- alv",{"$f":"'3-year-forecast'!D9","v":0},{"$f":"'3-year-forecast'!F9","v":0},{"$f":"'3-year-forecast'!H9","v":0}]
["Liikevaihto",{"$f":"'3-year-forecast'!D10","v":0},{"$f":"'3-year-forecast'!F10","v":0},{"$f":"'3-year-forecast'!H10","v":0}]
["Aineet ja tarvikkeet",{"$f":"('3-year-forecast'!D15+'3-year-forecast'!D16+'3-year-forecast'!D17+'3-year-forecast'!D18+'3-year-forecast'!D19)","v":0},{"$f":"('3-year-forecast'!F15+'3-year-forecast'!F16+'3-year-forecast'!F17+'3-year-forecast'!F18+'3-year-forecast'!F19)","v":0},{"$f":"('3-year-forecast'!H15+'3-year-forecast'!H16+'3-year-forecast'!H17+'3-year-forecast'!H18+'3-year-forecast'!H19)","v":0}]
["Henkilöstökulut",{"$f":"'3-year-forecast'!D20+'3-year-forecast'!D21+'3-year-forecast'!D22+'3-year-forecast'!D23","v":0},{"$f":"'3-year-forecast'!F20+'3-year-forecast'!F21+'3-year-forecast'!F22+'3-year-forecast'!F23","v":0},{"$f":"'3-year-forecast'!H20+'3-year-forecast'!H21+'3-year-forecast'!H22+'3-year-forecast'!H23","v":0}]
["Vuokrat",{"$f":"'3-year-forecast'!D27","v":0},{"$f":"'3-year-forecast'!F27","v":0},{"$f":"'3-year-forecast'!H27","v":0}]
["Liiketoim. muut kulut",{"$f":"'3-year-forecast'!D25+'3-year-forecast'!D26+'3-year-forecast'!D28+'3-year-forecast'!D29+'3-year-forecast'!D30+'3-year-forecast'!D31+'3-year-forecast'!D32+'3-year-forecast'!D33+'3-year-forecast'!D34+'3-year-forecast'!D35+'3-year-forecast'!D36+'3-year-forecast'!D37+'3-year-forecast'!D38","v":0},{"$f":"'3-year-forecast'!F25+'3-year-forecast'!F26+'3-year-forecast'!F28+'3-year-forecast'!F29+'3-year-forecast'!F30+'3-year-forecast'!F31+'3-year-forecast'!F32+'3-year-forecast'!F33+'3-year-forecast'!F34+'3-year-forecast'!F35+'3-year-forecast'!F36+'3-year-forecast'!F37+'3-year-forecast'!F38","v":0},{"$f":"'3-year-forecast'!H25+'3-year-forecast'!H26+'3-year-forecast'!H28+'3-year-forecast'!H29+'3-year-forecast'!H30+'3-year-forecast'!H31+'3-year-forecast'!H32+'3-year-forecast'!H33+'3-year-forecast'!H34+'3-year-forecast'!H35+'3-year-forecast'!H36+'3-year-forecast'!H37+'3-year-forecast'!H38","v":0}]
["Käyttökate",{"$f":"'3-year-forecast'!D39+ABS('3-year-forecast'!D24)","v":0},{"$f":"'3-year-forecast'!F39+ABS('3-year-forecast'!F24)","v":0},{"$f":"'3-year-forecast'!H39+ABS('3-year-forecast'!H24)","v":0},"3vtulos liikevoitto + poistot (itseisarvo)"]
["Rahoituskulut ",{"$f":"'3-year-forecast'!D40","v":0},{"$f":"'3-year-forecast'!F40","v":0},{"$f":"'3-year-forecast'!H40","v":0}]
["Verot",{"$f":"'3-year-forecast'!D47","v":0},{"$f":"'3-year-forecast'!F47","v":0},{"$f":"'3-year-forecast'!H47","v":0}]
["Rahoitustulos",{"$f":"B286+B287+B288","v":0},0,0]
["Poistot",{"$f":"'3-year-forecast'!D24","v":0},{"$f":"'3-year-forecast'!F24","v":0},{"$f":"'3-year-forecast'!H24","v":0}]
["Nettotulos",{"$f":"B289+B290","v":0},0,0]
["Muut tuotot/kulut (vanhassa ei linkkiä)",0.0,0.0,0.0]
["Kokonaistulos",{"$f":"B291+B292","v":0},0,0]
[]
["Alkukassa",{"$f":"'3-year-forecast'!D51","v":0},{"$f":"'3-year-forecast'!F51","v":0},{"$f":"'3-year-forecast'!H51","v":0}]
["Tilikauden voitto (tappio)",{"$f":"'3-year-forecast'!D52","v":0},{"$f":"'3-year-forecast'!F52","v":0},{"$f":"'3-year-forecast'!H52","v":0}]
["Poistot",{"$f":"'3-year-forecast'!D24","v":0},{"$f":"'3-year-forecast'!F24","v":0},{"$f":"'3-year-forecast'!H24","v":0}]
["Lainojen lyhennys ",{"$f":"'3-year-forecast'!D54","v":0},{"$f":"'3-year-forecast'!F54","v":0},{"$f":"'3-year-forecast'!H54","v":0}]
["Loppukassa",{"$f":"'3-year-forecast'!D55","v":0},{"$f":"'3-year-forecast'!F55","v":0},{"$f":"'3-year-forecast'!H55","v":0}]
[]
["1->2v lv kasvu%",{"$f":"'3-year-forecast'!E3","v":0}]
["2->3v lv kasvu%",{"$f":"'3-year-forecast'!G3","v":0}]
[]
[]
[]
["Keskim myyntien ALV %",{"$f":"IF((SUM('4. Sales'!D52:'4. Sales'!K52)+SUM('4. Sales'!D70:'4. Sales'!K70))=0,0,('4. Sales'!D52*'4. Sales'!D8+'4. Sales'!E52*'4. Sales'!E8+'4. Sales'!F52*'4. Sales'!F8+'4. Sales'!G52*'4. Sales'!G8+'4. Sales'!H52*'4. Sales'!H8+'4. Sales'!I52*'4. Sales'!I8+'4. Sales'!J52*'4. Sales'!J8+'4. Sales'!K52*'4. Sales'!K8+'4. Sales'!D70*'4. Sales'!D20+'4. Sales'!E70*'4. Sales'!E20+'4. Sales'!F70*'4. Sales'!F20+'4. Sales'!G70*'4. Sales'!G20+'4. Sales'!H70*'4. Sales'!H20+'4. Sales'!I70*'4. Sales'!I20+'4. Sales'!J70*'4. Sales'!J20+'4. Sales'!K70*'4. Sales'!K20)/(SUM('4. Sales'!D52:'4. Sales'!K52)+SUM('4. Sales'!D70:'4. Sales'!K70)))","v":0}]
["Keskim ostojen ALV %",{"$f":"IF(SUM('4. Sales'!D56:'4. Sales'!K56)+SUM('4. Sales'!D74:'4. Sales'!K74)=0,0,('4. Sales'!D56*'4. Sales'!D11+'4. Sales'!E56*'4. Sales'!E11+'4. Sales'!F56*'4. Sales'!F11+'4. Sales'!G56*'4. Sales'!G11+'4. Sales'!H56*'4. Sales'!H11+'4. Sales'!I56*'4. Sales'!I11+'4. Sales'!J56*'4. Sales'!J11+'4. Sales'!K56*'4. Sales'!K11+'4. Sales'!D74*'4. Sales'!D24+'4. Sales'!E74*'4. Sales'!E23+'4. Sales'!F74*'4. Sales'!F23+'4. Sales'!G74*'4. Sales'!G23+'4. Sales'!H74*'4. Sales'!H23+'4. Sales'!I74*'4. Sales'!I23+'4. Sales'!J74*'4. Sales'!J23+'4. Sales'!K74*'4. Sales'!K23)/(SUM('4. Sales'!D56:'4. Sales'!K56)+SUM('4. Sales'!D74:'4. Sales'!K74)))","v":0}]
[]
[]
[]
[]
["Kassavirtalaskelman laskelmat"]
[]
["Nimike","Nimekkeen summa","Poistot yhteensä","Poisto%"]
["Kiinteistö 1 Asuin- tai toimistorakennus",{"$f":"IF(D315=\"\",\"\",'3. Invest'!F4)","v":0},{"$f":"'3. Invest'!G4","v":0},{"$f":"'3. Invest'!H4","v":0.04}]
["Kiinteistö 2 Myymälä, varasto, tehdas, työpaja tai muu vastaava rakennus",{"$f":"IF(D316=\"\",\"\",'3. Invest'!F5)","v":0},{"$f":"'3. Invest'!G5","v":0},{"$f":"'3. Invest'!H5","v":0.07}]
["Rakennukset ja rakennelmat",{"$f":"IF(D317=\"\",\"\",'3. Invest'!F6)","v":0},{"$f":"'3. Invest'!G6","v":0},{"$f":"'3. Invest'!H6","v":0.2}]
["Maa",{"$f":"IF(D318=\"\",\"\",'3. Invest'!F7)","v":""},{"$f":"'3. Invest'!G7","v":""},{"$f":"'3. Invest'!H7","v":""}]
["Takuuvuokrat",{"$f":"IF(D319=\"\",\"\",'3. Invest'!F8)","v":""},{"$f":"'3. Invest'!G8","v":""},{"$f":"'3. Invest'!H8","v":""}]
["Kiinteistöt ja maa-alueet yhteensä",{"$f":"IF(D320=\"\",\"\",'3. Invest'!F9)","v":""},{"$f":"'3. Invest'!G9","v":""},{"$f":"'3. Invest'!H9","v":""}]
["Remonttikulut",{"$f":"IF(D321=\"\",\"\",'3. Invest'!F10)","v":0},{"$f":"'3. Invest'!G10","v":0},{"$f":"'3. Invest'!H10","v":0.25}]
["Muuta",{"$f":"IF(D322=\"\",\"\",'3. Invest'!F11)","v":0},{"$f":"'3. Invest'!G11","v":0},{"$f":"'3. Invest'!H11","v":0.25}]
[null,{"$f":"IF(D323=\"\",\"\",'3. Invest'!F12)","v":0},{"$f":"'3. Invest'!G12","v":0},{"$f":"'3. Invest'!H12","v":0.25}]
[null,{"$f":"IF(D324=\"\",\"\",'3. Invest'!F13)","v":0},{"$f":"'3. Invest'!G13","v":0},{"$f":"'3. Invest'!H13","v":0.25}]
["Pitkävaikutteiset menot yhteensä",{"$f":"IF(D325=\"\",\"\",'3. Invest'!F14)","v":""},{"$f":"'3. Invest'!G14","v":""},{"$f":"'3. Invest'!H14","v":""}]
["Kauppahinta, jos kyseessä liiketoimintakauppa",{"$f":"'3. Invest'!F15","v":0},{"$f":"'3. Invest'!G15","v":0},{"$f":"'3. Invest'!H15","v":1}]
["Yrityksen perustamiskulut",{"$f":"IF(D327=\"\",\"\",'3. Invest'!F16)","v":""},{"$f":"'3. Invest'!G16","v":""},{"$f":"'3. Invest'!H16","v":""}]
[null,{"$f":"IF(D328=\"\",\"\",'3. Invest'!F17)","v":""},{"$f":"'3. Invest'!G17","v":""},{"$f":"'3. Invest'!H17","v":""}]
[null,{"$f":"IF(D329=\"\",\"\",'3. Invest'!F18)","v":""},{"$f":"'3. Invest'!G18","v":""},{"$f":"'3. Invest'!H18","v":""}]
["Liiketoiminnan käynnistyskulut yhteensä",{"$f":"IF(D330=\"\",\"\",'3. Invest'!F19)","v":""},{"$f":"'3. Invest'!G19","v":""},{"$f":"'3. Invest'!H19","v":""}]
["Atk-ohjelmat",{"$f":"'3. Invest'!F20","v":0},{"$f":"'3. Invest'!G21","v":""},{"$f":"'3. Invest'!H21","v":""}]
["Atk-laitteet",{"$f":"IF(D332=\"\",\"\",'3. Invest'!F22)","v":""},{"$f":"'3. Invest'!G22","v":""},{"$f":"'3. Invest'!H22","v":""}]
[null,{"$f":"IF(D333=\"\",\"\",'3. Invest'!F23)","v":""},{"$f":"'3. Invest'!G23","v":""},{"$f":"'3. Invest'!H23","v":""}]
[null,{"$f":"IF(D334=\"\",\"\",'3. Invest'!F24)","v":""},{"$f":"'3. Invest'!G24","v":""},{"$f":"'3. Invest'!H24","v":""}]
[null,{"$f":"IF(D335=\"\",\"\",'3. Invest'!F25)","v":""},{"$f":"'3. Invest'!G25","v":""},{"$f":"'3. Invest'!H25","v":""}]
[null,{"$f":"IF(D336=\"\",\"\",'3. Invest'!F26)","v":""},{"$f":"'3. Invest'!G26","v":""},{"$f":"'3. Invest'!H26","v":""}]
["Atk-laite ja -ohjelmakulut yhteensä",{"$f":"IF(D337=\"\",\"\",'3. Invest'!F27)","v":""},{"$f":"'3. Invest'!G27","v":""},{"$f":"'3. Invest'!H27","v":""}]
["Koneet & kal. erittely",{"$f":"IF(D338=\"\",\"\",'3. Invest'!F28)","v":0},{"$f":"'3. Invest'!G28","v":0},{"$f":"'3. Invest'!H28","v":0.25}]
["Koneet ja laitteet",{"$f":"IF(D339=\"\",\"\",'3. Invest'!F29)","v":""},{"$f":"'3. Invest'!G29","v":""},{"$f":"'3. Invest'!H29","v":""}]
["Asennus",{"$f":"IF(D340=\"\",\"\",'3. Invest'!F30)","v":""},{"$f":"'3. Invest'!G30","v":""},{"$f":"'3. Invest'!H30","v":""}]
["Muuta",{"$f":"IF(D341=\"\",\"\",'3. Invest'!F31)","v":""},{"$f":"'3. Invest'!G31","v":""},{"$f":"'3. Invest'!H31","v":""}]
[null,{"$f":"IF(D342=\"\",\"\",'3. Invest'!F32)","v":""},{"$f":"'3. Invest'!G32","v":""},{"$f":"'3. Invest'!H32","v":""}]
[null,{"$f":"IF(D343=\"\",\"\",'3. Invest'!F33)","v":""},{"$f":"'3. Invest'!G33","v":""},{"$f":"'3. Invest'!H33","v":""}]
[null,{"$f":"IF(D344=\"\",\"\",'3. Invest'!F34)","v":""},{"$f":"'3. Invest'!G34","v":""},{"$f":"'3. Invest'!H34","v":""}]
["Kone- ja kalustoinvestoinnit yhteensä",{"$f":"IF(D345=\"\",\"\",'3. Invest'!F35)","v":""},{"$f":"'3. Invest'!G35","v":""},{"$f":"'3. Invest'!H35","v":""}]
["Tarvikkeet",{"$f":"IF(D346=\"\",\"\",'3. Invest'!F36)","v":""},{"$f":"'3. Invest'!G36","v":""},{"$f":"'3. Invest'!H36","v":""}]
[null,{"$f":"IF(D347=\"\",\"\",'3. Invest'!F37)","v":""},{"$f":"'3. Invest'!G37","v":""},{"$f":"'3. Invest'!H37","v":""}]
[null,{"$f":"IF(D348=\"\",\"\",'3. Invest'!F38)","v":""},{"$f":"'3. Invest'!G38","v":""},{"$f":"'3. Invest'!H38","v":""}]
[null,{"$f":"IF(D349=\"\",\"\",'3. Invest'!F39)","v":""},{"$f":"'3. Invest'!G39","v":""},{"$f":"'3. Invest'!H39","v":""}]
[null,{"$f":"IF(D350=\"\",\"\",'3. Invest'!F40)","v":""},{"$f":"'3. Invest'!G40","v":""},{"$f":"'3. Invest'!H40","v":""}]
["Tarvikkeet yhteensä",{"$f":"IF(D351=\"\",\"\",'3. Invest'!F41)","v":""},{"$f":"'3. Invest'!G41","v":""},{"$f":"'3. Invest'!H41","v":""}]
["Ajoneuvot yhteensä",{"$f":"IF(D352=\"\",\"\",'3. Invest'!F42)","v":0},{"$f":"'3. Invest'!G42","v":0},{"$f":"'3. Invest'!H42","v":0.25}]
[null,{"$f":"IF(D353=\"\",\"\",'3. Invest'!F43)","v":""},{"$f":"'3. Invest'!G43","v":""},{"$f":"'3. Invest'!H43","v":""}]
[null,{"$f":"IF(D354=\"\",\"\",'3. Invest'!F44)","v":""},{"$f":"'3. Invest'!G44","v":""},{"$f":"'3. Invest'!H44","v":""}]
[null,{"$f":"IF(D355=\"\",\"\",'3. Invest'!F45)","v":""},{"$f":"'3. Invest'!G45","v":""},{"$f":"'3. Invest'!H45","v":""}]
[null,{"$f":"IF(D356=\"\",\"\",'3. Invest'!F46)","v":""},{"$f":"'3. Invest'!G46","v":""},{"$f":"'3. Invest'!H46","v":""}]
[null,null,{"$f":"'3. Invest'!G47","v":""},{"$f":"'3. Invest'!H47","v":""}]
["Mallit, protot ym kehittämiskulut",{"$f":"'3. Invest'!F51","v":0},{"$f":"'3. Invest'!G48","v":0},{"$f":"'3. Invest'!H48","v":1}]
[null,{"$f":"IF(D359=\"\",\"\",'3. Invest'!F49)","v":""},{"$f":"'3. Invest'!G49","v":""},{"$f":"'3. Invest'!H49","v":""}]
[null,{"$f":"IF(D360=\"\",\"\",'3. Invest'!F50)","v":""},{"$f":"'3. Invest'!G50","v":""},{"$f":"'3. Invest'!H50","v":""}]
["Mallit, protot ym kehittämiskulut yhteensä",{"$f":"IF(D361=\"\",\"\",'3. Invest'!F51)","v":""},{"$f":"'3. Invest'!G51","v":""},{"$f":"'3. Invest'!H51","v":""}]
["Käyntikortit",{"$f":"IF(D362=\"\",\"\",'3. Invest'!F52)","v":""},{"$f":"'3. Invest'!G52","v":""},{"$f":"'3. Invest'!H52","v":""}]
["Esitteet",{"$f":"IF(D363=\"\",\"\",'3. Invest'!F53)","v":""},{"$f":"'3. Invest'!G53","v":""},{"$f":"'3. Invest'!H53","v":""}]
["Mainokset",{"$f":"IF(D364=\"\",\"\",'3. Invest'!F54)","v":""},{"$f":"'3. Invest'!G54","v":""},{"$f":"'3. Invest'!H54","v":""}]
["Kyltit",{"$f":"IF(D365=\"\",\"\",'3. Invest'!F55)","v":""},{"$f":"'3. Invest'!G55","v":""},{"$f":"'3. Invest'!H55","v":""}]
["Messut",{"$f":"IF(D366=\"\",\"\",'3. Invest'!F56)","v":""},{"$f":"'3. Invest'!G56","v":""},{"$f":"'3. Invest'!H56","v":""}]
["internetsivut",{"$f":"IF(D367=\"\",\"\",'3. Invest'!F57)","v":""},{"$f":"'3. Invest'!G57","v":""},{"$f":"'3. Invest'!H57","v":""}]
["Logon / yritysilmeen suunnittelu",{"$f":"IF(D368=\"\",\"\",'3. Invest'!F58)","v":""},{"$f":"'3. Invest'!G58","v":""},{"$f":"'3. Invest'!H58","v":""}]
[null,{"$f":"IF(D369=\"\",\"\",'3. Invest'!F59)","v":""},{"$f":"'3. Invest'!G59","v":""},{"$f":"'3. Invest'!H59","v":""}]
[null,{"$f":"IF(D370=\"\",\"\",'3. Invest'!F60)","v":""},{"$f":"'3. Invest'!G60","v":""},{"$f":"'3. Invest'!H60","v":""}]
["Markkinointi-investoinnit yhteensä",{"$f":"IF(D371=\"\",\"\",'3. Invest'!F61)","v":""},{"$f":"'3. Invest'!G61","v":""},{"$f":"'3. Invest'!H61","v":""}]
[null,{"$f":"IF(D372=\"\",\"\",'3. Invest'!F62)","v":""},{"$f":"'3. Invest'!G62","v":""},{"$f":"'3. Invest'!H62","v":""}]
[null,{"$f":"IF(D373=\"\",\"\",'3. Invest'!F63)","v":""},{"$f":"'3. Invest'!G63","v":""},{"$f":"'3. Invest'!H63","v":""}]
[null,{"$f":"IF(D374=\"\",\"\",'3. Invest'!F64)","v":""},{"$f":"'3. Invest'!G64","v":""},{"$f":"'3. Invest'!H64","v":""}]
["Muut yhteensä",{"$f":"IF(D375=\"\",\"\",'3. Invest'!F65)","v":""},{"$f":"'3. Invest'!G65","v":""},{"$f":"'3. Invest'!H65","v":""}]
[null,{"$f":"IF(D376=\"\",\"\",'3. Invest'!F66)","v":""},{"$f":"'3. Invest'!G66","v":""},{"$f":"'3. Invest'!H66","v":""}]
["Alkuvarasto",{"$f":"IF(D377=\"\",\"\",'3. Invest'!F67)","v":""},{"$f":"'3. Invest'!G67","v":""},{"$f":"'3. Invest'!H67","v":""}]
[null,{"$f":"IF(D378=\"\",\"\",'3. Invest'!F68)","v":""},{"$f":"'3. Invest'!G68","v":""},{"$f":"'3. Invest'!H68","v":""}]
["Kaikki investoinnit yhteensä",{"$f":"IF(D379=\"\",\"\",'3. Invest'!F69)","v":""},{"$f":"'3. Invest'!G69","v":0},{"$f":"'3. Invest'!H69","v":""}]
["Investointien arvo, joista poistoja",{"$f":"sum(B315:B379)","v":0}]

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