Bilanzüberschussquotient
Richtwerte:
> 15 %: Gemeinden über 10‘000 Einwohner
> 30 %: Gemeinden von 2‘000 bis 10‘000 Einwohner
> 60 %: Gemeinden unter 2‘000 Einwohner
Aussage:
Nach Gemeindegrösse abgestufte Mindestausstattung des Eigenkapitals (Bilanzüberschuss) zur Abdeckung von Aufwandüberschüssen, zum Schutz vor einem Bilanzfehlbetrag sowie zur Verstärkung der Risikofähigkeit.
In Anlehnung an die Kennzahl „Eigenkapital“ (Fdk-Handbuch, Tabelle 37) wird der Bilanzüberschuss im Verhältnis zum Fiskalertrag definiert (dynamische Betrachtung). Eine gesunde Eigenkapitalbasis im Verhältnis zur Nettoschuld ist notwendig, um eine gute Eigenfinanzierung sicherzustellen und zu hohe Belastungen durch die Verschuldung (im Falle ansteigender Zinsen) zu vermeiden.
73.8 |
74.4 |
85.1 |
96.8 |
- |
Mü |
73.8 |
74.4 |
85.1 |
96.8 |
- |
Mü |
57.8 |
61.7 |
63.6 |
66.4 |
- |
We |
57.8 |
61.7 |
63.6 |
66.4 |
- |
We |
82.1 |
85.3 |
87.6 |
200.0 |
- |
Kr |
82.1 |
85.3 |
87.6 |
200.0 |
- |
Kr |
55.3 |
73.9 |
138.2 |
182.7 |
- |
We |
55.3 |
73.9 |
138.2 |
182.7 |
- |
We |
58.8 |
69.8 |
81.0 |
102.4 |
- |
Ar |
58.8 |
69.8 |
81.0 |
102.4 |
- |
Ar |
36.0 |
59.7 |
74.2 |
92.6 |
- |
Ar |
36.0 |
59.7 |
74.2 |
92.6 |
- |
Ar |
117.9 |
184.5 |
205.3 |
232.6 |
- |
Fr |
117.9 |
184.5 |
205.3 |
232.6 |
- |
Fr |
152.6 |
172.5 |
172.1 |
166.6 |
- |
We |
152.6 |
172.5 |
172.1 |
166.6 |
- |
We |
88.6 |
95.4 |
113.0 |
123.7 |
- |
Fr |
88.6 |
95.4 |
113.0 |
123.7 |
- |
Fr |
13.2 |
37.3 |
43.4 |
47.8 |
- |
Mü |
13.2 |
37.3 |
43.4 |
47.8 |
- |
Mü |
83.4 |
90.2 |
82.4 |
70.8 |
- |
Mü |
83.4 |
90.2 |
82.4 |
70.8 |
- |
Mü |
132.4 |
138.1 |
137.0 |
130.8 |
- |
We |
132.4 |
138.1 |
137.0 |
130.8 |
- |
We |
44.7 |
53.3 |
52.5 |
52.0 |
- |
We |
44.7 |
53.3 |
52.5 |
52.0 |
- |
We |
329.1 |
339.1 |
357.3 |
342.1 |
- |
Kr |
329.1 |
339.1 |
357.3 |
342.1 |
- |
Kr |
84.6 |
70.7 |
71.7 |
69.7 |
- |
Mü |
84.6 |
70.7 |
71.7 |
69.7 |
- |
Mü |
43.6 |
58.0 |
79.2 |
109.5 |
- |
We |
43.6 |
58.0 |
79.2 |
109.5 |
- |
We |
120.0 |
106.6 |
105.1 |
129.5 |
- |
We |
120.0 |
106.6 |
105.1 |
129.5 |
- |
We |
58.5 |
62.7 |
67.5 |
81.3 |
- |
Fr |
58.5 |
62.7 |
67.5 |
81.3 |
- |
Fr |
240.6 |
238.0 |
266.8 |
308.6 |
- |
Ar |
240.6 |
238.0 |
266.8 |
308.6 |
- |
Ar |
57.3 |
113.4 |
137.9 |
163.7 |
- |
Ar |
57.3 |
113.4 |
137.9 |
163.7 |
- |
Ar |
81.1 |
100.7 |
95.0 |
117.3 |
- |
We |
81.1 |
100.7 |
95.0 |
117.3 |
- |
We |
69.9 |
85.2 |
110.6 |
159.0 |
- |
Kr |
69.9 |
85.2 |
110.6 |
159.0 |
- |
Kr |
201.3 |
198.9 |
217.5 |
308.4 |
- |
Fr |
201.3 |
198.9 |
217.5 |
308.4 |
- |
Fr |
116.7 |
131.7 |
145.3 |
180.9 |
- |
Mü |
116.7 |
131.7 |
145.3 |
180.9 |
- |
Mü |
113.2 |
130.1 |
153.8 |
172.3 |
- |
Fr |
113.2 |
130.1 |
153.8 |
172.3 |
- |
Fr |
96.7 |
137.2 |
133.5 |
135.8 |
- |
Mü |
96.7 |
137.2 |
133.5 |
135.8 |
- |
Mü |
169.6 |
185.4 |
173.1 |
175.3 |
- |
Fr |
169.6 |
185.4 |
173.1 |
175.3 |
- |
Fr |
242.7 |
264.0 |
261.0 |
250.3 |
- |
Fr |
242.7 |
264.0 |
261.0 |
250.3 |
- |
Fr |
226.8 |
211.1 |
302.5 |
311.7 |
- |
Kr |
226.8 |
211.1 |
302.5 |
311.7 |
- |
Kr |
237.5 |
252.3 |
259.5 |
311.5 |
- |
Kr |
237.5 |
252.3 |
259.5 |
311.5 |
- |
Kr |
148.2 |
164.2 |
165.4 |
165.5 |
- |
We |
148.2 |
164.2 |
165.4 |
165.5 |
- |
We |
99.5 |
93.3 |
102.7 |
120.6 |
- |
Ar |
99.5 |
93.3 |
102.7 |
120.6 |
- |
Ar |
132.6 |
124.5 |
141.5 |
147.1 |
- |
Fr |
132.6 |
124.5 |
141.5 |
147.1 |
- |
Fr |
210.3 |
200.9 |
242.9 |
252.4 |
- |
We |
210.3 |
200.9 |
242.9 |
252.4 |
- |
We |
283.8 |
291.6 |
301.6 |
320.5 |
- |
Fr |
283.8 |
291.6 |
301.6 |
320.5 |
- |
Fr |
49.6 |
50.2 |
59.6 |
54.9 |
- |
Ar |
49.6 |
50.2 |
59.6 |
54.9 |
- |
Ar |
201.5 |
189.9 |
208.9 |
245.4 |
- |
Fr |
201.5 |
189.9 |
208.9 |
245.4 |
- |
Fr |
143.3 |
154.2 |
156.8 |
154.3 |
- |
Fr |
143.3 |
154.2 |
156.8 |
154.3 |
- |
Fr |
131.3 |
164.8 |
196.9 |
220.2 |
- |
Kr |
131.3 |
164.8 |
196.9 |
220.2 |
- |
Kr |
170.2 |
152.8 |
165.3 |
147.8 |
- |
Ar |
170.2 |
152.8 |
165.3 |
147.8 |
- |
Ar |
61.5 |
64.3 |
68.3 |
70.4 |
- |
We |
61.5 |
64.3 |
68.3 |
70.4 |
- |
We |
136.1 |
150.8 |
163.2 |
179.8 |
- |
Kr |
136.1 |
150.8 |
163.2 |
179.8 |
- |
Kr |
105.4 |
100.5 |
98.7 |
92.8 |
- |
Kr |
105.4 |
100.5 |
98.7 |
92.8 |
- |
Kr |
124.4 |
131.5 |
144.8 |
128.4 |
- |
Kr |
124.4 |
131.5 |
144.8 |
128.4 |
- |
Kr |
117.3 |
139.1 |
134.1 |
175.5 |
- |
Mü |
117.3 |
139.1 |
134.1 |
175.5 |
- |
Mü |
60.5 |
64.0 |
55.7 |
46.4 |
- |
Fr |
60.5 |
64.0 |
55.7 |
46.4 |
- |
Fr |
98.1 |
114.6 |
104.4 |
101.7 |
- |
We |
98.1 |
114.6 |
104.4 |
101.7 |
- |
We |
101.2 |
126.5 |
129.1 |
142.9 |
- |
Fr |
101.2 |
126.5 |
129.1 |
142.9 |
- |
Fr |
84.6 |
85.9 |
87.2 |
80.8 |
- |
Fr |
84.6 |
85.9 |
87.2 |
80.8 |
- |
Fr |
61.8 |
68.2 |
76.4 |
80.0 |
- |
Mü |
61.8 |
68.2 |
76.4 |
80.0 |
- |
Mü |
233.1 |
266.7 |
304.0 |
311.1 |
- |
Kr |
233.1 |
266.7 |
304.0 |
311.1 |
- |
Kr |
130.4 |
172.2 |
156.5 |
180.8 |
- |
Fr |
130.4 |
172.2 |
156.5 |
180.8 |
- |
Fr |
68.7 |
74.3 |
79.0 |
93.3 |
- |
Fr |
68.7 |
74.3 |
79.0 |
93.3 |
- |
Fr |
221.4 |
244.6 |
295.4 |
371.4 |
- |
Kr |
221.4 |
244.6 |
295.4 |
371.4 |
- |
Kr |
91.1 |
103.3 |
100.8 |
102.1 |
- |
Mü |
91.1 |
103.3 |
100.8 |
102.1 |
- |
Mü |
97.3 |
119.4 |
149.8 |
171.4 |
- |
Ar |
97.3 |
119.4 |
149.8 |
171.4 |
- |
Ar |
42.8 |
38.9 |
68.2 |
80.9 |
- |
Ar |
42.8 |
38.9 |
68.2 |
80.9 |
- |
Ar |
164.8 |
163.8 |
141.4 |
160.0 |
- |
Kr |
164.8 |
163.8 |
141.4 |
160.0 |
- |
Kr |
98.5 |
115.5 |
133.1 |
117.8 |
- |
Ar |
98.5 |
115.5 |
133.1 |
117.8 |
- |
Ar |
103.5 |
107.6 |
180.7 |
179.0 |
- |
Fr |
103.5 |
107.6 |
180.7 |
179.0 |
- |
Fr |
138.3 |
190.5 |
203.5 |
211.9 |
- |
We |
138.3 |
190.5 |
203.5 |
211.9 |
- |
We |
59.0 |
62.9 |
61.2 |
63.0 |
- |
Mü |
59.0 |
62.9 |
61.2 |
63.0 |
- |
Mü |
185.9 |
159.5 |
173.5 |
183.0 |
- |
Ar |
185.9 |
159.5 |
173.5 |
183.0 |
- |
Ar |
104.5 |
107.6 |
122.8 |
133.9 |
- |
Fr |
104.5 |
107.6 |
122.8 |
133.9 |
- |
Fr |
143.6 |
152.2 |
234.5 |
249.0 |
- |
Fr |
143.6 |
152.2 |
234.5 |
249.0 |
- |
Fr |
90.0 |
88.2 |
93.3 |
92.7 |
- |
We |
90.0 |
88.2 |
93.3 |
92.7 |
- |
We |
140.2 |
201.4 |
208.5 |
227.3 |
- |
Kr |
140.2 |
201.4 |
208.5 |
227.3 |
- |
Kr |
148.2 |
- |
- |
- |
- |
We |
148.2 |
- |
- |
- |
- |
We |
197.3 |
167.3 |
165.1 |
154.6 |
- |
Fr |
197.3 |
167.3 |
165.1 |
154.6 |
- |
Fr |
51.4 |
49.5 |
64.7 |
80.1 |
- |
Mü |
51.4 |
49.5 |
64.7 |
80.1 |
- |
Mü |
163.4 |
174.8 |
160.3 |
186.5 |
- |
Fr |
163.4 |
174.8 |
160.3 |
186.5 |
- |
Fr |
88.3 |
82.2 |
88.2 |
122.3 |
- |
Ar |
88.3 |
82.2 |
88.2 |
122.3 |
- |
Ar |
213.6 |
213.5 |
218.5 |
235.5 |
- |
Fr |
213.6 |
213.5 |
218.5 |
235.5 |
- |
Fr |
189.4 |
178.1 |
199.7 |
223.5 |
- |
Kr |
189.4 |
178.1 |
199.7 |
223.5 |
- |
Kr |
64.4 |
73.1 |
76.7 |
89.1 |
- |
Mü |
64.4 |
73.1 |
76.7 |
89.1 |
- |
Mü |
174.5 |
172.4 |
138.4 |
156.0 |
- |
Fr |
174.5 |
172.4 |
138.4 |
156.0 |
- |
Fr |
44.6 |
44.5 |
50.9 |
49.0 |
- |
We |
44.6 |
44.5 |
50.9 |
49.0 |
- |
We |
110.0 |
132.8 |
130.7 |
158.8 |
- |
We |
110.0 |
132.8 |
130.7 |
158.8 |
- |
We |
105.5 |
134.6 |
144.4 |
134.0 |
- |
Mü |
105.5 |
134.6 |
144.4 |
134.0 |
- |
Mü |
87.7 |
85.0 |
84.4 |
96.5 |
- |
We |
87.7 |
85.0 |
84.4 |
96.5 |
- |
We |
68.7 |
48.0 |
46.7 |
63.2 |
- |
We |
68.7 |
48.0 |
46.7 |
63.2 |
- |
We |
|