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ReinHage GmbHLiquidated
68165 Mannheim, DEUMaster Data
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| Name | Ownership |
|---|---|
| 75.00% | |
| 25.00% |
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ProRatio ZM GmbHOftersheimJahresabschluss zum 31.12.2007BilanzAktiva
Passiva
AnhangAnhang der ProRatio ZM GmbH Oftersheim Bilanzierungs- und Bewertungsmethoden Die Bilanzierungs- und Bewertungsmethoden sind ausschließlich an den steuerrechtlichen Vorschriften ausgerichtet. Die Vermögensgegenstände des Anlagevermögens sind zu Anschaffungs- oder Herstellungskosten einschließlich Nebenkosten vermindert um planmäßige Abschreibungen bewertet. Bei Ermittlung der Abschreibung wurde im wesentlichen von der linearen Abschreibung Gebrauch gemacht. Die Abschreibungsdauer wurde jeweils unter Zugrundelegung der steuerlichen Abschreibungstabellen geschätzt. Von der Bewertungsvereinfachung für geringwertige Wirtschaftsgüter wurde Gebrauch gemacht. Im Zugangsjahr wurde in voller Höhe sofort abgeschrieben. Der Abgang der geringwertigen Wirtschaftsgüter wird für das Folgejahr unterstellt. Die Finanzanlagen wurden zu Anschaffungskosten bzw. zum niedrigeren beizulegenden Wert bilanziert. Forderungen sind zum Nominalwert abzüglich Wertberichtigungen bewertet. Erkennbare Risiken wurden in einer Einzelwertberichtigung berücksichtigt. Das latente Ausfallrisiko wurde durch aktivisch gekürzte Pauschalwertberichtigungen berücksichtigt. Die "sonstigen Rückstellungen" berücksichtigen alle erkennbaren Risiken und ungewisse Verbindlichkeiten. Diese Rückstellungen wurden in Höhe des Betrages ausgewiesen, der nach vernünftiger kaufmännischer Beurteilung notwendig ist. Die ausgewiesenen Verbindlichkeiten wurden mit den Rückzahlungsbeträgen angesetzt. Angaben zu Posten der Bilanz Die Entwicklung der Posten des Anlagevermögens wird in einem Anlagespiegel gesondert dargestellt. Die Verbindlichkeiten sind wie folgt strukturiert:
Geschäftsführer sind: Herr Uwe Meyer
Mannheim, den 27. Juni 2008 |
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COGA 1 GmbH
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