KFP Architekten GmbH
Same addressConsulting architectural activities in town, city and regional planning
D.B. - GmbHLiquidated
45131 Essen, DEUMaster Data
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Other human resources provisionOther human resources provisionWZ 78.20.2PrimaryActivities of holding companiesActivities of holding companiesWZ 64.21.0Activities of employment placement agenciesActivities of employment placement agenciesWZ 78.10.0
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D.B. - GmbHEssenJahresabschluss zum Geschäftsjahr vom 01.01.2010 bis zum 31.12.2010BilanzAktiva
Anhang zum 31. Dezember 2010der D.B. - GmbH, EssenI. Allgemeine Angaben zur Bilanzierung und Bewertung 1. Gliederung Grundlage des vorliegenden Jahresabschlusses sind die handelsrechtlichen Rechnungslegungsvorschriften des HGB unter Beachtung des Bilanzrechtsmodernisierungsgesetzes (BilMoG). Ergänzend zu diesen Vorschriften waren die Regelungen des GmbH-Gesetzes zu beachten. Abweichungen zum Vorjahr sind auch im Hinblick auf die Vergleichbarkeit nicht gegeben. Anpassungen im Ausweis waren daher nicht erforderlich. Sofern es der Übersichtlichkeit diente, haben wir bei Wahlrechten die Angaben im Anhang gebracht. 2. Bewertung Für die Erstellung des Jahresabschlusses waren die nachfolgenden Bilanzierungs- und Bewertungsmethoden maßgebend. a) Das Sachanlagevermögen wurde zu Anschaffungskosten angesetzt und soweit abnutzbar, um planmäßige Abschreibungen vermindert, die nach den voraussichtlichen Nutzungsdauern bemessen wurden. Bei den beweglichen Vermögensgegenständen wurde die lineare Abschreibungsmethode in Ansatz gebracht. Bei den Zu- und Abgängen wurden die Abschreibungen pro rata temporis vorgenommen. b) Forderungen und sonstige Vermögensgegenstände, soweit diese Forderungen darstellen, werden mit dem Nennwert abzüglich einer Pauschalwertberichtigung bewertet. c) Die liquiden Mittel weisen wir zu Nominalbeträgen aus. d) Der Rechnungsabgrenzungsposten ist in Höhe der abzugrenzenden Beträge angesetzt. e) Rückstellungen sind in Höhe des nach vernünftiger kaufmännischer Beurteilung notwendigen Erfüllungsbetrags angesetzt; sie berücksichtigen alle erkennbaren Risiken und ungewissen Verpflichtungen. f) Die Verbindlichkeiten werden mit ihrem Erfüllungsbetrag angesetzt. II. Erläuterungen und Angaben zu einzelnen Posten des Jahresabschlusses Von den Forderungen und sonstigen Vermögensgegenständen entfallen auf Forderungen gegen Gesellschafter 172.475,00 Euro. Von den Verbindlichkeiten entfallen auf Verbindlichkeiten gegenüber Gesellschafter 595,00 Euro III. Sonstige Angaben Beziehungen zur Verwaltung Geschäftsführer: Heike Mahn sonstige BerichtsbestandteileAngaben zur Feststellung: Der Jahresabschluss wurde am 25.03.2011 festgestellt. |
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