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IBA International Consulting GmbH

Berlin

Jahresabschluss zum Geschäftsjahr vom 23.08.2017 bis zum 31.12.2017

BILANZ

AKTIVA

	Euro	Gesamtjahr/Stand Euro	Euro	Vorjahr Euro
A. Anlagevermögen
I. Immaterielle Vermögensgegenstände
II. Sachanlagen		1,00
III. Finanzanlagen
B. Umlaufvermögen
I. Vorräte
II. Forderungen und sonstige Vermögensgegenstände		5.373,15
III. Wertpapiere
IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks		17.249,18
C. Rechnungsabgrenzungsposten
Summe Aktiva		22.623,33

PASSIVA

	Euro	Gesamtjahr/Stand Euro	Euro	Vorjahr Euro
A. Eigenkapital
I. Gezeichnetes Kapital		25.000,00
II. Kapitalrücklage
III. Gewinnrücklagen
IV. Gewinnvortrag/Verlustvortrag		-2.376,67
V. Jahresüberschuss/Jahresfehlbetrag
B. Rückstellungen
C. Verbindlichkeiten
D. Rechnungsabgrenzungsposten
Summe Passiva		22.623,33

ANHANG

Anhang zum Jahresabschluss

per 31. Dezember 2017

IBA International Consulting GmbH

Katharinenstraße 26, 10711 Berlin

A. Angaben zur Bewertung und Bilanzierung I. Allgemeine Erläuterungen

Der Jahresabschluss per 31.12.2017 wurde auf Grundlage der Rechnungs-legungsvorschriften des HGB aufgestellt. Ergänzend zu diesen Vorschriften waren die Regelungen des GmbH-Gesetzes sowie ggf. des Gesellschaftsvertrages zu beachten. Die Gesellschaft wurde am 23.08.2017 gegründet, das Rumpf-wirtschaftsjahr 2017 endete am 31.12.2017 Nach den in § 267 HGB angegebenen Größenklassen ist die Gesellschaft eine kleine Kapitalgesellschaft.

II. Aktiva

Bei der Bewertung wurde von der Fortführung des Unternehmens ausgegangen. Das Sachanlagevermögen wurde zu Anschaffungs- oder Herstellungskosten, vermindert um die planmäßigen Abschreibungen, angesetzt. Planmäßige Abschreibungen wurden im steuerlich zulässigen Rahmen linear vorgenommen. Geringwertige Wirtschafts-güter bis 800,00 Euro wurden im Zugangsjahr in voller Höhe abgeschrieben. Innerhalb der Forderungen und sonstigen Vermögensgegenstände wurde allen erkennbaren Risiken und dem allgemeinen Kreditrisiko Rechnung getragen.

III. Passiva

Das gezeichnete Kapital im Nennbetrag von 25.000,00 € wurde in voller Höhe eingezahlt.

B. Sonstige Pflichtangaben Organe der Gesellschaft Als Geschäftsführer ist im Geschäftsjahr 2017 bestellt: Kfm. Angestellter Jana Himmelspach

Der Jahresabschluss wurde am 24.06.2018 festgestellt.

Berlin, den 24.06.2018

Himmelspach

(Geschäftsführerin)

IBA International Consulting GmbH

Berlin, den 24. Juni 2018

gez. Himmelspach

Berlin, den 24. Juni 2018

gez. Himmelspach

Die Feststellung bzw. Billigung des Jahresabschlusses erfolgte am: 24. Juni 2018

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