Micromechanical component

A method for manufacturing a micromechanical component for detecting an acceleration, comprising:

• providing a substrate;
• forming an insulating layer on the substrate;
• forming a patterned conductive layer on the insulating layer having a first and a second electrode;
• forming a sacrificial layer on the conductive layer;
• forming a patterned functional layer on the sacrificial layer for a rotatable flywheel mass in the form of a rocker having a first and a second lever arm, the first lever arm having a first hole structure having a number of first cut-outs, the second lever arm having a second hole structure having a number of second cut-outs, the first electrode having a third hole structure having a number of third cut-outs, the second electrode having a fourth hole structure having a number of fourth cut-outs, the third hole structure of the first electrode differing from the fourth hole structure of the second electrode, and the first and the second lever arm having different masses, wherein at least one of the first and second electrodes have regions without cut-outs,
• wherein at least one of the first and second hole structures have additional cut-outs provided above the regions without cut-outs, the additional cut-outs having smaller dimensions than the corresponding at least one of the first and second cut-outs;
• and
• removing the sacrificial layer, the flywheel mass being exposed and the first lever arm being situated opposite the first electrode, and the second lever arm being situated opposite the second electrode;
• wherein the patterned functional layer is formed in such a manner that outer dimensions of the first and second lever arms correspond, and the first hole structure of the first lever arm differs from the second hole structure of the second lever arm,
• wherein the insulating layer is partially removed such that a residual component of the insulating layer remains in the regions without cut-outs but not in the region with cut-outs.