Computer consultancy activities
dignum HighValueIT GmbHLiquidated
80687 München, DEUMaster Data
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Computer consultancy activitiesComputer consultancy activitiesWZ 62.20.1PrimaryOther information technology and computer service activitiesOther information technology and computer service activitiesWZ 62.90.0Wholesale of computers, computer peripheral equipment and softwareWholesale of computers, computer peripheral equipment and softwareWZ 46.50.1
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dignum HighValueIT GmbHHannoverJahresabschluss zum Geschäftsjahr vom 01.04.2011 bis zum 31.03.2012Bilanz zum 31. März 2012Aktivseite
Anhang für das Geschäftsjahr 2011/2012dignum HighValueIT GmbHA. Angaben und Begründung zur Form der Darstellung des JahresabschlussesDer Jahresabschluss wurde auf der Grundlage der gesetzlichen Vorschriften erstellt. Bei der Gesellschaft handelt es sich um eine kleine Kapitalgesellschaft gemäß § 267 Abs. 1 HBG. Die Form der Darstellung entspricht den Gliederungsvorschriften der §§ 265 ff HGB. Die Bilanz ist entsprechend § 266 HGB gegliedert. B. Angaben, Aufgliederung, Darstellung, Erläuterung und Begründung zu einzelnen Posten der Bilanz bezüglich Ausweis, Bilanzierung und BewertungDie Bilanzierungs- und Bewertungsmethoden entsprechen den Vorschriften des HGB in der Fassung des Bilanzrechtsmodernisierungsgesetzes (BilMoG). Die Bilanzierungs- und Bewertungsmethoden wurden im Wesentlichen an den ertragssteuerlichen Vorschriften, unter Beachtung des § 252 HGB, ausgerichtet. Es waren die nachfolgenden Bilanzierungs- und Bewertungsmethoden maßgebend: Die Bewertung der Vermögensgegenstände des Anlagevermögens erfolgte zu Anschaffungskosten. Das Anlagevermögen wurde linear entsprechend der nach steuerlichen Grundsätzen ermittelten Nutzungsdauer abgeschrieben. Vermögensgegenstände im Einzelwert bis zu 150,00 Euro werden im Zugangsjahr nach § 6 Abs. 2 EStG sofort in voller Höhe abgeschrieben. Vermögensgegenstände im Einzelwert zwischen 150,00 Euro und 1.000,00 Euro wurden in den Jahren 2008 und 2009 einen Sammelposten nach § 6 Abs. 2a EStG eingestellt und werden weiterhin zu einem Fünftel aufgelöst. Die Forderungen aus Lieferungen und Leistungen und die sonstigen Vermögensgegenstände wurden grundsätzlich mit dem Nennbetrag angesetzt. Kassenbestand und Guthaben bei Kreditinstituten werden mit dem Nennwert bilanziert. Die Rückstellungen berücksichtigen alle nennenswerten erkennbaren Risiken und ungewissen Verpflichtungen. Sie wurden in Höhe desjenigen Betrages gebildet, der nach vernünftiger kaufmännischer Beurteilung und Vorsicht zur Abgeltung der ungewissen Verpflichtung erforderliche sein wird. Die Verbindlichkeiten wurden mit ihrem Erfüllungsbetrag angesetzt, § 253 Abs. 2 Nr. 2 HGB. Die Verbindlichkeiten aus Lieferungen und Leistungen sind hinsichtlich der Lieferungen im branchenüblichen Umfang durch Eigentumsvorbehalte gesichert. Die Verbindlichkeiten haben eine Restlaufzeit von bis zu einem Jahr. C. Ergänzende AngabenGeschäftsführung Während des abgelaufenen Geschäftsjahres wurde die Geschäftsführung laut Handelsregister wahrgenommen durch:
Hannover, 25. Januar 2013 gez. Volker Enkelmann gez. Armin Sammet gez. Jens Gogoll Der Jahresabschluss zum 31. März 2012 wurde am 26. November 2012 festgestellt. |
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