Nova Ranger Schiffsverwaltungsgesellschaft mbH
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ORION Freight GmbH & Co. KGHamburgJahresabschluss zum Geschäftsjahr vom 01.01.2008 bis zum 31.12.2008BILANZ
ANHANG1. Allgemeines Der Jahresabschluss zum 31. Dezember 2008 ist nach den Bestimmungen der §§ 266 und 275 ff. HGB gegliedert. Die einzelnen Vermögens-und Schuldposten sind entsprechend den handelsrechtlichen Vorschriften bewertet. Die Gewinn-und Verlustrechnung wurde nach dem Umsatzkostenverfahren aufgestellt. Die Gesellschaft weist zum Abschlussstichtag die Größenmerkmale einer kleinen Kapitalgesellschaft & Co. gemäß § 264a Abs. 1 i.V.m. § 267 Abs. 1 HGB auf.
2. Bilanzierungs-und Bewertungsmethoden
Die Bilanzierungs-und Bewertungsmethoden des Vorjahres wurden unverändert beibehalten. Der Ausweis der Kapitalanteile der Kommanditisten erfolgt gemäß § 264c HGB. Die Rückstellungen berücksichtigen alle erkennbaren Risiken und ungewissen Verpflichtungen. Sie sind in der Höhe angesetzt, die nach vernünftiger kaufmännischer Beurteilung notwendig ist. Verbindlichkeiten werden zu Rückzahlungsbeträgen ausgewiesen.
3. Erläuterungen zur Bilanz
Die Ausstehende Einlage des Kommanditisten in Höhe von T€ 1 ist eingefordert.
b. Eigenkapital
Das Kommanditkapital in Höhe von € 1.000 wird von Johann-Stephan Reith, Hamburg, gehalten.
c. Sonstige Rückstellungen
Die Sonstigen Rückstellungen betreffen Jahresabschluss- und Steuerberatungskosten.
d. Verbindlichkeiten
Die Restlaufzeiten der Verbindlichkeiten ergeben sich aus dem Verbindlichkeitenspiegel.
4. Sonstige Angaben
Die Gesellschaft ist bilanziell überschuldet. Zur Beseitigung der Überschuldung hat der Kommanditist Johann-Stephan Reith eine Rangrücktrittserklärung abgegeben, so dass die Zahlungsfähigkeit der Gesellschaft gesichert ist. Persönlich haftende Gesellschafterin ist die ORION BULKERS Schiffsverwaltungsgesellschaft mbH, Hamburg. Sie hat ein Gezeichnetes Kapital von T€ 25. Die ORION BULKERS Schiffsverwaltungsgesellschaft mbH ist am Kapital der ORION Freight GmbH & Co. KG nicht beteiligt. Die ORION Freight GmbH & Co. KG wird durch die Organe ihrer Komplementärgesellschaft vertreten. Geschäftsführer der ORION BULKERS Schiffsverwaltungsgesellschaft mbH sind: Herr Johann-Philipp Reith, Reedereikaufmann Hamburg Herr Thomas Lucas, Reedereikaufmann, Seevetal Hamburg, den 15.12.2009 gez. Johann-Philipp Reith gez. Thomas Lucas Verbindlichkeiten
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