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{"sheet":"List1","index":0,"n_rows":76,"n_cols":13,"rows_kept":76,"cut":false,"hidden":false,"merged":[]}
[]
["Společné údaje"]
[]
["diskont po zdanění",null,0.08]
["daňová sazba",null,0.2]
[]
[]
["Vlastní prostředky"]
[]
["Pořizovací cena",null,450,"tis. Kč",null,null,null,{"$f":"DanovyOdpis($C$10,\"zrychlený\",D14,3)","v":90},{"$f":"DanovyOdpis($C$10,\"zrychlený\",E14,3)","v":0},{"$f":"DanovyOdpis($C$10,\"zrychlený\",F14,3)","v":53.55},{"$f":"DanovyOdpis($C$10,\"zrychlený\",G14,3)","v":43.82},{"$f":"DanovyOdpis($C$10,\"zrychlený\",H14,3)","v":35.85},{"$f":"DanovyOdpis($C$10,\"zrychlený\",I14,3)","v":0}]
["Daňová životnost",null,5,"let"]
["Pojistné",null,10,"tis. Kč/rok"]
[]
[null,"rok",0,1,2,3,4,5]
["koupě",null,{"$f":"-C10","v":-450}]
["odpis",null,null,{"$f":"-1/C11*C15","v":90},{"$f":"2*(-$C$15-D16)/($C$11+1-D14)","v":144},{"$f":"2*(-$C$15-SUM($D$16:E16))/($C$11+1-E14)","v":108},{"$f":"2*(-$C$15-SUM($D$16:F16))/($C$11+1-F14)","v":72},{"$f":"2*(-$C$15-SUM($D$16:G16))/($C$11+1-G14)","v":36}]
["odpis jinak",null,null,{"$f":"-C15/C11","v":90},{"$f":"2/$C$11^2*($C$11-D14)*$C$10","v":144},{"$f":"2/$C$11^2*($C$11-E14)*$C$10","v":108},{"$f":"2/$C$11^2*($C$11-F14)*$C$10","v":72},{"$f":"2/$C$11^2*($C$11-G14)*$C$10","v":36}]
["daň. štít odpisů",null,null,{"$f":"+$C$5*D17","v":18},{"$f":"+$C$5*E17","v":28.8},{"$f":"+$C$5*F17","v":21.6},{"$f":"+$C$5*G17","v":14.4},{"$f":"+$C$5*H17","v":7.2}]
["Pojistné",null,null,{"$f":"-$C$12","v":-10},{"$f":"-$C$12","v":-10},{"$f":"-$C$12","v":-10},{"$f":"-$C$12","v":-10},{"$f":"-$C$12","v":-10}]
["daň. štít pojistného",null,null,{"$f":"-D19*$C$5","v":2},{"$f":"-E19*$C$5","v":2},{"$f":"-F19*$C$5","v":2},{"$f":"-G19*$C$5","v":2},{"$f":"-H19*$C$5","v":2}]
[]
["CF po zdanění",null,{"$f":"+C15+C18","v":-450},{"$f":"+D15+D18+D19+D20","v":10},{"$f":"+E15+E18+E19+E20","v":20.8},{"$f":"+F15+F18+F19+F20","v":13.600000000000001},{"$f":"+G15+G18+G19+G20","v":6.4},{"$f":"+H15+H18+H19+H20","v":-0.79999999999999982}]
[]
["NPV",null,{"$f":"NPV($C$4,D22:H22)+C22","v":-407.95225030031906}]
[]
[]
["Úvěr"]
[]
["úrok",null,7.0000000000000007E-2,"p. a."]
["poplatek za sjednání",null,0.02]
["vedení účtu",null,6,{"$f":"+D12","v":"tis. Kč/rok"}]
["Pojistné",null,10,{"$f":"+D12","v":"tis. Kč/rok"}]
["Doba úvěru",null,4,"roky"]
[]
[null,"rok",0,1,2,3,4,5]
["koupě",null,{"$f":"-$C$10","v":-450}]
["odpis",null,null,{"$f":"+D17","v":90},{"$f":"+E17","v":144},{"$f":"+F17","v":108},{"$f":"+G17","v":72},{"$f":"+H17","v":36}]
["úvěr",null,{"$f":"+C10","v":450}]
["poplatek za sjednání",null,{"$f":"+C30*C36","v":-9}]
["vedení účtu",null,{"$f":"-$C$31","v":-6},{"$f":"IF(D35<=$C$33,-$C$31,0)","v":-6},{"$f":"IF(E35<=$C$33,-$C$31,0)","v":-6},{"$f":"IF(F35<=$C$33,-$C$31,0)","v":-6},{"$f":"IF(G35<=$C$33,-$C$31,0)","v":-6},{"$f":"IF(H35<=$C$33,-$C$31,0)","v":0}]
["úmor",null,null,{"$f":"IF(D35<=$C$33,+$C$36/$C$33,0)","v":-112.5},{"$f":"IF(E35<=$C$33,+$C$36/$C$33,0)","v":-112.5},{"$f":"IF(F35<=$C$33,+$C$36/$C$33,0)","v":-112.5},{"$f":"IF(G35<=$C$33,+$C$36/$C$33,0)","v":-112.5},{"$f":"IF(H35<=$C$33,+$C$36/$C$33,0)","v":0}]
["úrok",null,null,{"$f":"+($C$36-SUM($C$41:C41))*$C$29","v":-31.500000000000004},{"$f":"+($C$36-SUM($C$41:D41))*$C$29","v":-23.625000000000004},{"$f":"+($C$36-SUM($C$41:E41))*$C$29","v":-15.750000000000002},{"$f":"+($C$36-SUM($C$41:F41))*$C$29","v":-7.8750000000000009},{"$f":"+($C$36-SUM($C$41:G41))*$C$29","v":0}]
["pojistné",null,null,{"$f":"-$C$32","v":-10},{"$f":"-$C$32","v":-10},{"$f":"-$C$32","v":-10},{"$f":"-$C$32","v":-10},{"$f":"-$C$32","v":-10}]
["daňový štít",null,{"$f":"-(-C37+C39+C40+C42+C43)*$C$5","v":3},27.5,36.725000000000001,27.950000000000003,19.175000000000001,9.2000000000000011]
[]
[{"$f":"+A22","v":"CF po zdanění"},null,{"$f":"+C36+C38+C39+C40+C41+C42+C43+C44","v":-12},-132.5,-115.4,-116.3,-117.2,-0.79999999999999893]
["CF pro RPSN",null,{"$f":"+C38+C39+C40+C41+C42","v":435},{"$f":"+(D40+D41+D42)","v":-150},{"$f":"+(E40+E41+E42)","v":-142.125},{"$f":"+(F40+F41+F42)","v":-134.25},{"$f":"+(G40+G41+G42)","v":-126.375},{"$f":"+(H40+H41+H42)","v":0}]
["CF pro RPSN po zdanění",null,{"$f":"+C47+C44","v":438},{"$f":"+D47-(D40+D42)*$C$5","v":-142.5},{"$f":"+E47-(E40+E42)*$C$5","v":-136.19999999999999},{"$f":"+F47-(F40+F42)*$C$5","v":-129.9},{"$f":"+G47-(G40+G42)*$C$5","v":-123.6},{"$f":"+H47-(H40+H42)*$C$5","v":0}]
[]
["NPV",null,{"$f":"NPV($C$4,D46:H46)+C46","v":-412.63473998402799}]
["RPSN před zdaněním",null,{"$f":"IRR(C47:H47,0.1)","v":0.10655259550963136}]
["RPSN po zdanění",null,{"$f":"IRR(C48:H48,0.1)","v":8.4913769216674151E-2}]
[]
[]
["Leasing"]
[]
["koeficient navýšení",null,1.3]
["doba leasingu",null,5,"let"]
["Akontace",null,0,{"$f":"+D10","v":"tis. Kč"}]
["navýšená první splátka",null,250,{"$f":"+D59","v":"tis. Kč"}]
["odkupní cena",null,1,{"$f":"+D60","v":"tis. Kč"}]
["pojistné",null,20,{"$f":"+D32","v":"tis. Kč/rok"}]
[]
[null,"rok",0,1,2,3,4,5]
["akontace",null,{"$f":"-C59","v":0}]
["splátky leasingu",null,null,{"$f":"-C60","v":-250},{"$f":"IF(E64<=$C$58,((-C10*C57+C60)/(C58-1)),0)","v":-83.75},{"$f":"IF(F64<=$C$58,+E66,0)","v":-83.75},{"$f":"IF(G64<=$C$58,+F66,0)","v":-83.75},{"$f":"IF(H64<=$C$58,+G66,0)","v":-83.75}]
["daňově uznatelné splátky",null,null,{"$f":"IF(D64<=$C$58,+$C$57*$C$10/$C$58,0)","v":117},{"$f":"IF(E64<=$C$58,+$C$57*$C$10/$C$58,0)","v":117},{"$f":"IF(F64<=$C$58,+$C$57*$C$10/$C$58,0)","v":117},{"$f":"IF(G64<=$C$58,+$C$57*$C$10/$C$58,0)","v":117},{"$f":"IF(H64<=$C$58,+$C$57*$C$10/$C$58,0)","v":117}]
["pojistné",null,null,{"$f":"IF(D64<=$C$58,-$C$62,0)","v":-20},{"$f":"IF(E64<=$C$58,-$C$62,0)","v":-20},{"$f":"IF(F64<=$C$58,-$C$62,0)","v":-20},{"$f":"IF(G64<=$C$58,-$C$62,0)","v":-20},{"$f":"IF(H64<=$C$58,-$C$62,0)","v":-20}]
["odkup",null,null,{"$f":"IF(D64=$C$58,-$C$61,0)","v":0},{"$f":"IF(E64=$C$58,-$C$61,0)","v":0},{"$f":"IF(F64=$C$58,-$C$61,0)","v":0},{"$f":"IF(G64=$C$58,-$C$61,0)","v":0},{"$f":"IF(H64=$C$58,-$C$61,0)","v":-1}]
[{"$f":"+A44","v":"daňový štít"},null,null,{"$f":"+(D67-D68-D69)*$C$5","v":27.400000000000002},{"$f":"+(E67-E68-E69)*$C$5","v":27.400000000000002},{"$f":"+(F67-F68-F69)*$C$5","v":27.400000000000002},{"$f":"+(G67-G68-G69)*$C$5","v":27.400000000000002},{"$f":"+(H67-H68-H69)*$C$5","v":27.6}]
[{"$f":"+A46","v":"CF po zdanění"},null,{"$f":"+C65+C66+C68+C69+C70","v":0},-242.6,-76.349999999999994,-76.349999999999994,-76.349999999999994,-77.150000000000006]
["CF pro efektivní úrok",null,{"$f":"+C10","v":450},{"$f":"+D71","v":-242.6},{"$f":"+E71","v":-76.349999999999994},{"$f":"+F71","v":-76.349999999999994},{"$f":"+G71","v":-76.349999999999994},{"$f":"+H71","v":-77.150000000000006}]
[]
["NPV",null,{"$f":"NPV($C$4,D71:H71)+C71","v":-459.32306307372386}]
["Efektivní úrok (před zdaněním)",null,{"$f":"+C76/(1-C5)","v":0.11252431280236619}]
["Efektivní úrok (po zdanění)",null,{"$f":"IRR(C72:H72,0.1)","v":9.0019450241892951E-2}]

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