SoftForceOne GmbH
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SW Proengine Process Engineering GmbHLiquidated
60325 Frankfurt am Main, DEUMaster Data
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Engineering activities for technical building equipmentEngineering activities for technical building equipmentWZ 71.12.3PrimaryEngineering activities for structural designEngineering activities for structural designWZ 71.12.2Development and programming of application softwareDevelopment and programming of application softwareWZ 62.10.3
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SW Proengine Process Engineering GmbHFrankfurt am MainJahresabschluss zum Geschäftsjahr vom 01.01.2010 bis zum 31.12.2010BilanzAktiva
Anhangder SW Proengine Process Engineering GmbH, 60325 Frankfurt/M.I. Vorbemerkungen Der Jahresabschluss der SW Proengine Process Engineering GmbH wurde auf der Grundlage der Rechnungslegungsvorschriften des Handelsgesetzbuches erstellt. Ergänzend zu diesen Vorschriften waren die Regelungen des GmbH-Gesetzes zu beachten. Die Gesellschaft wendet die durch das BilMoG geänderten Bilanzierungs- und Bewertungsvorschriften des HGB gemäß Art. 66 Abs. 3 S. 1 EGHGB erstmalig im Berichtsjahr an. Die Vorjahresvergleichszahlen wurden gemäß Art. 67 Abs. 8 S. 2 EGHGB nicht an die geänderten Ansatz- und Bewertungsmethoden angepasst. Wesentliche Effekte aus der Umstellung haben sich bei der Gesellschaft nicht ergeben. Nach den in § 267 HGB angegebenen Größenklassen ist die Gesellschaft eine kleine Kapitalgesellschaft. II. Bilanzierungs- und Bewertungsgrundsätze Die Sachanlagen werden zu Anschaffungs- oder Herstellungskosten abzüglich planmäßiger Abschreibungen über die betriebsgewöhnliche Nutzungsdauer bewertet. Seit dem 01.01.2010 werden die Anschaffungs- oder Herstellungskosten von geringwertigen Wirtschaftsgütern, die 410 Euro nicht übersteigen, sofort abgeschrieben. Die Finanzanlagen werden nach dem Grundsatz der Einzelbewertung zu Anschaffungskosten oder bei voraussichtlich dauernden Wertminderungen zu niedrigeren beizulegenden Werten angesetzt. Die Vorräte werden zu Anschaffungskosten angesetzt. Die Forderungen und sonstigen Vermögensgegenstände werden zum Nennwert bewertet. Unverzinsliche sonstige Vermögensgegensstände oder niedrig verzinsliche Darlehensforderungen werden zum Barwert angesetzt. Die Rückstellungen berücksichtigen alle erkennbaren Risiken und ungewissen Verbindlichkeiten. Sie werden in Höhe des nach vernünftiger kaufmännischer Beurteilung notwendigen Erfüllungsbetrages gebildet. Die Verbindlichkeiten werden mit dem Erfüllungsbetrag angesetzt. Passive Rechnungsabgrenzungsposten werden gemäß § 250 Abs. 2 HGB angesetzt. III. Sonstige Angaben Geschäftsführer: Christina Binder - Bodnarescu, Diplom-Ingenieur
Frankfurt/M., den 26. August 2011 SW Proengine Process Engineering GmbH Christina Binder - Bodnarescu sonstige BerichtsbestandteileAngaben zur Feststellung: Der Jahresabschluss wurde am 08.09.2011 festgestellt. |
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