EFICODE MBC ApS

Selskabets formål er at drive IT virksomhed, konsulentvirksomhed samt anden virksomhed, der står i forbindelse hermed.

The Company's objects are to conduct IT business, consultancy business and any other related activity.

Selskabets resultatopgørelse for 2020/21 udviser et overskud på kr. 1.175.867, og selskabets balance pr. 30. juni 2021 udviser en egenkapital på kr. 2.224.127.

Financial review The company's income statement for the year ended 30 June 2021 shows a profit of kr. 1.175.867, and the balance sheet at 30 June 2021 shows equity of kr. 2.224.127.

Der er efter regnskabsårets afslutning ikke indtruffet begivenheder, som væsentligt vil kunne påvirke selskabets finansielle stilling.

No events have occurred after the balance sheet date which could significantly affect the company's financial position.

Selskabet er sambeskattet med Eficode A/S og hæfter solidarisk med øvrige sambeskattede selskaber for betaling af selskabsskat for indkomståret 2019 og frem samt for kildeskat på udbytter, renter og royalties, som forfalder til betaling 1. juli 2019 eller senere. Det samlede beløb for skyldig selskabsskat fremgår af årsrapporten for Praqma A/S, der er administrationsselskab i forhold til sambeskatningen. Væsentlige regnskabsmæssige skøn Væsentlige skøn for regnskabsaflæggelsen er foretaget ved vurdering af salg af standard software og udskudtskatteaktiv. Indtægter fra salg af standard software (B2B) indtægtsføres på aftaletidspunktet/leveringstidspunktet. Der er tale om fuldt udviklet standardsoftware, hvor beløbet i henhold til kontrakten er fast, kunderne kan frit udnytte rettighederne til softwaren og Eficode MBC ApS har ikke nogle garantiforpligtelser m.v. efter der er sket levering.

The company is jointly taxed with Eficode A/S, and jointly and severally liable with other jointly taxed entities for payment of income taxes for income year 2019 onwards as well as for payment of withholding taxes on dividends, interest and royalties which fall due for payment on or after 1 July 2019. The total amount of corporation tax due is stated in the annual report for Praqma A/S, which is a management company in relation to the joint taxation. Significant accounting estimates Significant estimates os to the presentation of the accounts have been perfomed as an estimate of the turnover of standardsoftware and of the deferred tax receivable. Turnover from the sale of standard software (B2B) is recognized at the time of agreement respectively the time of delivery. The software are fully developed standard software and the purchase price according to a sales contract is fixed, the costumers can utilize the license without restrictions and Eficode MBC ApS has no guarantee obligations from the time when the software have been delivered to the costumer.