'%3e%3cpath%20d='M60.451%204.64062C52.2181%204.64062%2045.5391%2011.2984%2045.5391%2019.5154C45.5391%2027.7325%2052.2181%2034.3903%2060.4613%2034.3903C68.7046%2034.3903%2075.3836%2027.7325%2075.3836%2019.5154C75.3836%2011.2984%2068.6943%204.64062%2060.451%204.64062ZM68.7972%2021.4851H62.4784V28.0915H58.3722V21.4851H52.0534V17.5048H58.3722V10.9599H62.4784V17.5048H68.7972V21.4851Z'%20fill='%23A1C513'/%3e%3cpath%20d='M19.4004%2025.3115C19.4004%2027.9684%2018.4021%2030.1432%2016.3954%2031.8359C14.3886%2033.5285%2011.754%2034.38%208.49171%2034.38C6.08357%2034.38%203.91213%2034.1133%201.96709%2033.5696L2.48165%2029.1174C4.53989%2029.9176%206.59813%2030.3176%208.66666%2030.3176C10.3235%2030.3176%2011.682%2029.9586%2012.742%2029.2302C13.802%2028.5019%2014.3268%2027.394%2014.3268%2025.9167C14.3268%2024.8088%2013.8946%2023.8958%2013.0198%2023.1777C12.1451%2022.4699%2011.0851%2021.8749%209.83986%2021.4235C8.59462%2020.9721%207.34939%2020.4592%206.10415%2019.9053C4.85892%2019.3513%203.79892%2018.4998%202.92417%2017.3612C2.04942%2016.2225%201.61719%2014.7965%201.61719%2013.0834C1.62748%2010.529%202.55369%208.48756%204.39581%206.94879C6.23794%205.41001%208.81074%204.64062%2012.1039%204.64062C13.874%204.64062%2015.6235%204.82528%2017.3421%205.19458L16.8688%209.29798C15.2325%208.75428%2013.5756%208.48756%2011.8878%208.48756C10.1177%208.48756%208.77987%208.84661%207.89482%209.55444C7.00978%2010.2725%206.56726%2011.2471%206.56726%2012.5089C6.56726%2013.5655%207.00978%2014.4477%207.89482%2015.1658C8.77987%2015.8839%209.85015%2016.4687%2011.0954%2016.9406C12.3406%2017.4124%2013.5962%2017.9356%2014.8517%2018.4999C16.1072%2019.0743%2017.1878%2019.9258%2018.0728%2021.0645C18.9579%2022.2032%2019.4004%2023.6188%2019.4004%2025.3012V25.3115Z'%20fill='%2300963F'/%3e%3cpath%20d='M41.8557%2025.2205C41.8557%2026.2463%2041.6704%2027.2414%2041.2999%2028.216C40.9294%2029.1905%2040.3326%2030.1241%2039.5195%2031.0371C38.7065%2031.9501%2037.5231%2032.6887%2035.9794%2033.2426C34.4357%2033.7966%2032.6039%2034.0736%2030.4839%2034.0736C29.8252%2034.0736%2028.5594%2034.0531%2026.6864%2034.012C24.8134%2033.971%2023.4344%2033.9505%2022.5391%2033.9505V5.07281C27.0878%204.99075%2030.0928%204.93945%2031.5542%204.93945C34.6209%204.93945%2036.957%205.5447%2038.5728%206.75521C40.1885%207.96571%2041.0015%209.69939%2041.0015%2011.9563C41.0015%2013.4437%2040.5898%2014.7773%2039.7562%2015.9571C38.9227%2017.1368%2037.77%2018.0088%2036.2778%2018.5422V18.6243C38.0788%2018.9628%2039.4578%2019.7527%2040.4252%2020.9735C41.3823%2022.2045%2041.8659%2023.6099%2041.8659%2025.2102L41.8557%2025.2205ZM36.0617%2012.6846C36.0617%2010.0071%2034.2916%208.66329%2030.7412%208.66329C29.887%208.66329%2028.7138%208.69406%2027.2216%208.74535V17.3009C27.7361%2017.3317%2028.5697%2017.342%2029.712%2017.342C33.952%2017.342%2036.0617%2015.7827%2036.0617%2012.6744V12.6846ZM36.8747%2025.3128C36.8747%2022.3173%2034.5283%2020.8196%2029.8355%2020.8196C28.5183%2020.8196%2027.6435%2020.8299%2027.2216%2020.8606V30.0625C28.0243%2030.2061%2029.1666%2030.2779%2030.6588%2030.2779C32.7171%2030.2779%2034.271%2029.8266%2035.3207%2028.9341C36.3602%2028.0313%2036.885%2026.8311%2036.885%2025.3231L36.8747%2025.3128Z'%20fill='%2300963F'/%3e%3c/g%3e%3cdefs%3e%3cclipPath%20id='clip0_4516_9803'%3e%3crect%20width='73.7468'%20height='29.7394'%20fill='white'%20transform='translate(1.625%204.64062)'/%3e%3c/clipPath%3e%3c/defs%3e%3c/svg%3e)
'%3e%3cpath%20d='M68.451%204.64062C60.2181%204.64062%2053.5391%2011.2984%2053.5391%2019.5154C53.5391%2027.7325%2060.2181%2034.3903%2068.4613%2034.3903C76.7046%2034.3903%2083.3836%2027.7325%2083.3836%2019.5154C83.3836%2011.2984%2076.6943%204.64062%2068.451%204.64062ZM76.7972%2021.4851H70.4784V28.0915H66.3722V21.4851H60.0534V17.5048H66.3722V10.9599H70.4784V17.5048H76.7972V21.4851Z'%20fill='%23A1C513'/%3e%3cpath%20d='M27.4004%2025.3115C27.4004%2027.9684%2026.4021%2030.1432%2024.3954%2031.8359C22.3886%2033.5285%2019.754%2034.38%2016.4917%2034.38C14.0836%2034.38%2011.9121%2034.1133%209.96709%2033.5696L10.4816%2029.1174C12.5399%2029.9176%2014.5981%2030.3176%2016.6667%2030.3176C18.3235%2030.3176%2019.682%2029.9586%2020.742%2029.2302C21.802%2028.5019%2022.3268%2027.394%2022.3268%2025.9167C22.3268%2024.8088%2021.8946%2023.8958%2021.0198%2023.1777C20.1451%2022.4699%2019.0851%2021.8749%2017.8399%2021.4235C16.5946%2020.9721%2015.3494%2020.4592%2014.1042%2019.9053C12.8589%2019.3513%2011.7989%2018.4998%2010.9242%2017.3612C10.0494%2016.2225%209.61719%2014.7965%209.61719%2013.0834C9.62748%2010.529%2010.5537%208.48756%2012.3958%206.94879C14.2379%205.41001%2016.8107%204.64062%2020.1039%204.64062C21.874%204.64062%2023.6235%204.82528%2025.3421%205.19458L24.8688%209.29798C23.2325%208.75428%2021.5756%208.48756%2019.8878%208.48756C18.1177%208.48756%2016.7799%208.84661%2015.8948%209.55444C15.0098%2010.2725%2014.5673%2011.2471%2014.5673%2012.5089C14.5673%2013.5655%2015.0098%2014.4477%2015.8948%2015.1658C16.7799%2015.8839%2017.8502%2016.4687%2019.0954%2016.9406C20.3406%2017.4124%2021.5962%2017.9356%2022.8517%2018.4998C24.1072%2019.0743%2025.1878%2019.9258%2026.0728%2021.0645C26.9579%2022.2032%2027.4004%2023.6188%2027.4004%2025.3012V25.3115Z'%20fill='%2300963F'/%3e%3cpath%20d='M49.8557%2025.2205C49.8557%2026.2463%2049.6704%2027.2414%2049.2999%2028.216C48.9294%2029.1905%2048.3326%2030.1241%2047.5195%2031.0371C46.7065%2031.9501%2045.5231%2032.6887%2043.9794%2033.2426C42.4357%2033.7966%2040.6039%2034.0736%2038.4839%2034.0736C37.8252%2034.0736%2036.5594%2034.0531%2034.6864%2034.012C32.8134%2033.971%2031.4344%2033.9505%2030.5391%2033.9505V5.07281C35.0878%204.99075%2038.0928%204.93945%2039.5542%204.93945C42.6209%204.93945%2044.957%205.5447%2046.5728%206.75521C48.1885%207.96571%2049.0015%209.69939%2049.0015%2011.9563C49.0015%2013.4437%2048.5898%2014.7773%2047.7562%2015.9571C46.9227%2017.1368%2045.77%2018.0088%2044.2778%2018.5422V18.6243C46.0788%2018.9628%2047.4578%2019.7527%2048.4252%2020.9735C49.3823%2022.2045%2049.8659%2023.6099%2049.8659%2025.2102L49.8557%2025.2205ZM44.0617%2012.6846C44.0617%2010.0071%2042.2916%208.66329%2038.7412%208.66329C37.887%208.66329%2036.7138%208.69406%2035.2216%208.74535V17.3009C35.7361%2017.3317%2036.5697%2017.342%2037.712%2017.342C41.952%2017.342%2044.0617%2015.7827%2044.0617%2012.6744V12.6846ZM44.8747%2025.3128C44.8747%2022.3173%2042.5283%2020.8196%2037.8355%2020.8196C36.5183%2020.8196%2035.6435%2020.8299%2035.2216%2020.8606V30.0625C36.0243%2030.2061%2037.1666%2030.2779%2038.6588%2030.2779C40.7171%2030.2779%2042.271%2029.8266%2043.3207%2028.9341C44.3602%2028.0313%2044.885%2026.8311%2044.885%2025.3231L44.8747%2025.3128Z'%20fill='%2300963F'/%3e%3c/g%3e%3cdefs%3e%3cclipPath%20id='clip0_4516_9790'%3e%3crect%20width='73.7468'%20height='29.7394'%20fill='white'%20transform='translate(9.625%204.64062)'/%3e%3c/clipPath%3e%3c/defs%3e%3c/svg%3e)
Eröffnungsbilanz in Fischingen: Jahresabschlüsse können durch Bilanz jetzt erstellt werden
Eröffnungsbilanz in FischingenDie Gemeinde Fischingen erfasst ihr Vermögen nach dem Grundsatz der Einzelbewertung und nimmt Vermögensgegenstände mit einem Wert unter 800 Euro nicht in die Bilanz auf. Das legen die jetzt verabschiedeten Bewertungsrichtlinien fest.
Rathaus und ebenso der Kirchturm gehören zum Gemeindevermögen und stehen in der Eröffnungsbilanz.
Herbert Frey