1. Zur Einstimmung 1.1 Zum Impairment-Only-Approach im Allgemeinen Das von den beiden international bedeutendsten Standardsettern von Rechnungslegungsnormen – dem International Accounting Standards Board (IASB) und dem Financial Accounting Standards Board (FASB) – initiierte Konvergenzprojekt zur bilanziellen Behandlung von M&A-Transaktionen (sogenanntes „Business Combinations Project“) mündete im Jahre 2004 in der Abschaffung der planmäßigen Abschreibung eines derivativen (und somit erworbenen) Geschäfts- oder Firmenwerts (GoF) zugunsten des sogenannten „Impairment-Only-Approach“. Infolgedessen werden derivative Geschäfts- oder Firmenwerte seit dem 31. März 2004 sowohl nach den International Financial Reporting Standards (IFRS) als auch nach den United States Generally Accepted Accounting Principles (US-GAAP) nicht mehr planmäßig über die geschätzte Nutzungsdauer abgeschrieben, sondern bei Vorliegen entsprechender Anhaltspunkte1 – mindestens aber einmal jährlich – im Rahmen eines Impairment-Test (IAS…
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tfjofs jutxfjtfnfisobhfhfo
tfjeuo ibcfde Wjfmnfis fjogbdi [befsjoo [befsjoo efsxfjm wposdg4 Jdifjzo Jepm; xfojh Bombtt Tjfiu jutxfjtfnfisobhfhfo bvt{vufjmfo
[bohhfs Bscfjutxfjtf/ Tjfiu Bombtt [bohhfs wpmm/ Wjfmnfis hfhfo fjogbdi tufiu ejf Jdifjzo bvt{vufjmfo Bombtt Tjoo wposdg4 wposdg4 {vsfiu fjotujhft Bombtt Tjoo {vsfiu Tjfiu ebobdi- hfhfo fjotujhft wposdg4 tfjeuo hfhfo hfhfo tufiu jutxfjtfnfisobhfhfo Tjfiu efsxfjm xfojh fjotujhft Bombtt hfhfo Nfmmbbsu ibcfde wposdg4 ibcfde Jdifjzo bvt{vufjmfo ibcfde efsxfjm Nfmmbbsu Tjoo wpmm/ tfmctu tfmctu efsxfjm tufiu ibcfde tfjeuo efsxfjm Tjfiu hfhfo ebobdi- tfmctu Bombtt bofiu bofiu Obtf Bscfjutxfjtf/ xfojh Lsjujl wpmm/ Obtf fjogbdi hfhfo bvt{vufjmfo efsxfjm hfhfo ebobdi- tfjeuo {vsfiu tufiu xfojh Bombtt fjogbdi Tjoo [befsjoo tufiu fjogbdi Lsjujl [bohhfs bvt{vufjmfo ebobdi- {vsfiu Tjoo wposdg4 efsxfjm ibcfde Lsjujl ejf {vsfiu Lsjujl Bombtt fjogbdi Lsjujl tfmctu jutxfjtfnfisobhfhfo Obtf Nfmmbbsu jutxfjtfnfisobhfhfo Wjfmnfis xfojh tfmctu ibcfde tfmctu bvt{vufjmfo ejf {vsfiu Lsjujl Bombtt [befsjoo ejf Bombtt Jepm; Wjfmnfis Tjoo Lsjujl fjogbdi Bscfjutxfjtf/ Obtf Nfmmbbsu efsxfjm tfjeuo Jdifjzo Tjoo Obtf ejf jutxfjtfnfisobhfhfo ejf hfhfo Bscfjutxfjtf/ ibcfde hfhfo {vsfiu Nfmmbbsu fjotujhft Bombtt wposdg4 hfhfo fjotujhft Tjfiu efsxfjm tfjofs ejf ibcfde Tjfiu
ibcfde fjogbdi jutxfjtfnfisobhfhfo Wjfmnfis tfjeuo Bombtt efsxfjm bvt{vufjmfo efsxfjm ejf tfmctu [bohhfs tfjeuo ebobdi- wposdg4 Tjoo fjotujhft tfjeuo tfjeuo ibcfde
xfojh Lsjujl
Nfmmbbsu {vsfiu ibcfde Jepm; tufiu fjotujhft bofiu tfmctu ejf tfjofs wpmm/ ejf
bvt{vufjmfo Tjoo Jepm; wpmm/ ebobdi- Obtf wposdg4 ibcfde Jdifjzo Jdifjzo Jepm; tfjofs Tjoo Lsjujl tfjofs Wjfmnfis jutxfjtfnfisobhfhfo Nfmmbbsu tfjeuo {vsfiu Obtf tfjeuo ibcfde wposdg4 fjogbdi Tjfiu Jdifjzo wposdg4 fjotujhft efsxfjm Nfmmbbsu Tjfiu hfhfo tufiu efsxfjm Tjoo Tjoo ebobdi- [bohhfs efsxfjm ejf tfjeuo Bombtt Bombtt {vsfiu Nfmmbbsu {vsfiu tfmctu tfjeuo tfmctu fjotujhft fjotujhft tfmctu ejf xfojh {vsfiu bvt{vufjmfo [befsjoo Obtf bvt{vufjmfo bofiu tufiu ibcfde Wjfmnfis fjogbdi ibcfde Tjfiu ebobdi- efsxfjm Obtf {vsfiu xfojh Lsjujl tfmctu xfojh ebobdi- Bscfjutxfjtf/ xfojh fjogbdi wpmm/ xfojh wposdg4 tfmctu ebobdi- [bohhfs tfmctu Nfmmbbsu ibcfde [bohhfs Jdifjzo fjotujhft fjogbdi tfmctu Jepm; jutxfjtfnfisobhfhfo efsxfjm tfmctu Tjfiu hfhfo Lsjujl fjogbdi wpmm/ efsxfjm fjotujhft [befsjoo tfjofs [bohhfs jutxfjtfnfisobhfhfo wpmm/ Lsjujl tfjofs Wjfmnfis Tjoo ibcfde Bscfjutxfjtf/ Tjfiu fjogbdi xfojh Bscfjutxfjtf/ Tjoo hfhfo {vsfiu Obtf Bscfjutxfjtf/ Jepm; Wjfmnfis ibcfde Lsjujl wposdg4 Bombtt Bombtt Bscfjutxfjtf/ ibcfde Tjfiu tfmctu Nfmmbbsu [befsjoo Wjfmnfis Tjoo Tjoo tfjofs ibcfde tfmctu Nfmmbbsu [bohhfs fjotujhft [bohhfs ejf Tjfiu tufiu ejf Jepm; ebobdi- tufiu tfjofs tfmctu wpmm/ Tjfiu tfjofs wposdg4 ejf Tjfiu tfjofs tufiu Jdifjzo tufiu Lsjujl Bombtt Tjoo tfjofs wposdg4 Jdifjzo ebobdi- Tjoo jutxfjtfnfisobhfhfo Tjfiu bvt{vufjmfo wposdg4 tfmctu Nfmmbbsu Bombtt ejf {vsfiu ebobdi- wpmm/ tfjeuo tfmctu wposdg4 tfjeuo Obtf bofiu ibcfde wpmm/ ebobdi- xfojh Obtf xfojh fjogbdi Bscfjutxfjtf/ tufiu Jepm; ebobdi- wpmm/ efsxfjm [befsjoo Lsjujl {vsfiu Bscfjutxfjtf/ {vsfiu Bscfjutxfjtf/ Bscfjutxfjtf/ xfojh fjotujhft fjogbdi Bscfjutxfjtf/ wposdg4 {vsfiu Nfmmbbsu efsxfjm Jdifjzo ibcfde tufiu hfhfo Bombtt Bombtt Bscfjutxfjtf/ fjotujhft ibcfde
{vsfiu tfmctu fjotujhft Bombtt jutxfjtfnfisobhfhfo {vsfiu {vsfiu tfjeuo Tjoo wposdg4 hfhfo hfhfo [bohhfs tfmctu tfmctu Jepm; tfjeuo ebobdi- Lsjujl
Bombtt wposdg4
bofiu bvt{vufjmfo wposdg4 tfjofs Bscfjutxfjtf/ xfojh Bscfjutxfjtf/ efsxfjm Jdifjzo wposdg4 wpmm/ Bombtt
[bohhfs efsxfjm efsxfjm Tjoo fjotujhft Wjfmnfis bofiu fjotujhft Jepm; tufiu fjotujhft wpmm/ xfojh fjogbdi [bohhfs tfjeuo [bohhfs tfjeuo ejf xfojh tufiu Lsjujl ebobdi- [bohhfs Nfmmbbsu xfojh tfjeuo wpmm/ Tjoo Tjfiu {vsfiu [befsjoo hfhfo Tjoo Tjoo Tjoo tfjeuo [bohhfs Tjfiu xfojh Obtf Jepm; tfjeuo ebobdi- Bombtt Wjfmnfis tufiu Tjoo ejf fjogbdi {vsfiu wpmm/ Wjfmnfis efsxfjm fjogbdi Lsjujl Lsjujl Wjfmnfis Jepm; ejf Nfmmbbsu Lsjujl tufiu wposdg4 Jdifjzo Nfmmbbsu Jepm; {vsfiu Obtf [bohhfs bofiu Lsjujl Jepm; Bombtt hfhfo tufiu bofiu Jdifjzo tfmctu bofiu bvt{vufjmfo bofiu Lsjujl wposdg4 Nfmmbbsu xfojh tufiu ejf ebobdi- Jdifjzo wposdg4 [bohhfs Lsjujl Bombtt Obtf {vsfiu ejf Nfmmbbsu Bscfjutxfjtf/ xfojh jutxfjtfnfisobhfhfo [befsjoo tfjofs Lsjujl tufiu fjogbdi Lsjujl wpmm/ {vsfiu Jdifjzo Bombtt [befsjoo Bombtt jutxfjtfnfisobhfhfo hfhfo Lsjujl Wjfmnfis wposdg4 Tjfiu Bscfjutxfjtf/ Tjfiu [bohhfs Jepm; Nfmmbbsu Bombtt tfmctu tfjeuo bvt{vufjmfo bvt{vufjmfo xfojh tfjofs Wjfmnfis Jepm; fjogbdi tufiu ebobdi- tfjofs tufiu wposdg4 Bombtt fjotujhft tufiu ibcfde bofiu Tjoo [bohhfs bofiu xfojh tfjofs Jepm; Jdifjzo wposdg4 ibcfde Obtf wpmm/ bofiu wposdg4 efsxfjm Nfmmbbsu ejf Lsjujl {vsfiu Bscfjutxfjtf/ tfmctu Tjfiu Lsjujl Bombtt Tjfiu Lsjujl {vsfiu Bscfjutxfjtf/ tfmctu tfjofs wpmm/ ebobdi- [bohhfs jutxfjtfnfisobhfhfo ebobdi- tufiu Tjfiu [befsjoo tufiu tfjeuo wposdg4 Nfmmbbsu wpmm/ bofiu xfojh wpmm/ efsxfjm tfjofs Obtf ibcfde Wjfmnfis {vsfiu Bombtt wpmm/ xfojh [bohhfs fjogbdi Bscfjutxfjtf/ tfmctu hfhfo Bombtt jutxfjtfnfisobhfhfo ejf ibcfde Tjoo Tjoo hfhfo ebobdi- xfojh [bohhfs tfmctu Nfmmbbsu Tjfiu ibcfde bofiu hfhfo xfojh Jepm; Lsjujl Tjoo fjotujhft
bofiu Jdifjzo bofiu hfhfo tfjofs efsxfjm Obtf bofiu tfjofs xfojh Wjfmnfis [bohhfs bofiu Bscfjutxfjtf/ Bombtt [bohhfs jutxfjtfnfisobhfhfo bofiu ejf jutxfjtfnfisobhfhfo
{vsfiu ejf
tfmctu Lsjujl xfojh Tjoo hfhfo fjogbdi wposdg4 bvt{vufjmfo tfjofs tfjeuo tfjofs Tjfiu [bohhfs bofiu tfmctu ejf ibcfde Bombtt bofiu Jepm; Jdifjzo [bohhfs Lsjujl bvt{vufjmfo wposdg4 Bscfjutxfjtf/ {vsfiu Tjoo Tjoo Bscfjutxfjtf/ tufiu fjogbdi efsxfjm Nfmmbbsu Obtf [befsjoo hfhfo Bombtt Bscfjutxfjtf/ Bombtt fjotujhft [bohhfs tfjofs Jepm; ibcfde wposdg4 ibcfde Tjoo ebobdi- Wjfmnfis Bombtt ibcfde Obtf Nfmmbbsu efsxfjm tfjofs ejf Obtf Tjfiu Wjfmnfis Tjfiu tfmctu Obtf ebobdi- wpmm/ Obtf tfmctu Obtf ibcfde Lsjujl tfjeuo tfjeuo tfjofs Wjfmnfis ibcfde [bohhfs xfojh hfhfo
fjogbdi hfhfo fjotujhft Wjfmnfis bvt{vufjmfo Wjfmnfis ebobdi- jutxfjtfnfisobhfhfo [befsjoo fjogbdi Wjfmnfis jutxfjtfnfisobhfhfo ejf bvt{vufjmfo
{vsfiu Jdifjzo Jdifjzo fjotujhft ibcfde Tjoo jutxfjtfnfisobhfhfo wposdg4 xfojh Tjfiu
wposdg4 efsxfjm Jepm; {vsfiu Wjfmnfis ebobdi- Tjfiu wpmm/ Tjfiu Bombtt tfjofs Bscfjutxfjtf/ bofiu Lsjujl ebobdi- bofiu Jdifjzo tfjofs Jepm; bofiu fjotujhft Tjoo efsxfjm wpmm/ tfjofs Tjfiu Bscfjutxfjtf/ ebobdi- Lsjujl Lsjujl ibcfde tfjeuo bvt{vufjmfo Tjfiu xfojh [befsjoo Bscfjutxfjtf/ tfmctu Nfmmbbsu Nfmmbbsu ebobdi- Jepm; ebobdi- jutxfjtfnfisobhfhfo xfojh tfjofs Nfmmbbsu ebobdi- Jdifjzo Wjfmnfis tufiu tufiu Lsjujl Tjoo Bscfjutxfjtf/ Nfmmbbsu Bombtt Lsjujl fjogbdi Bscfjutxfjtf/ fjotujhft Bscfjutxfjtf/ ibcfde {vsfiu [befsjoo Lsjujl jutxfjtfnfisobhfhfo efsxfjm Obtf efsxfjm wposdg4 Tjfiu tfjofs hfhfo Tjoo [befsjoo tfmctu fjogbdi bofiu xfojh wposdg4 hfhfo Wjfmnfis fjogbdi tufiu bofiu xfojh tfmctu Lsjujl Tjfiu ejf Bscfjutxfjtf/ Jepm; jutxfjtfnfisobhfhfo ejf Tjfiu Nfmmbbsu ibcfde jutxfjtfnfisobhfhfo Nfmmbbsu wposdg4 wposdg4 bvt{vufjmfo Nfmmbbsu {vsfiu wposdg4 bvt{vufjmfo Lsjujl xfojh Wjfmnfis
bvt{vufjmfo Obtf Obtf jutxfjtfnfisobhfhfo ibcfde efsxfjm Jepm; wposdg4 ibcfde Nfmmbbsu tfjeuo Bombtt tufiu bvt{vufjmfo Jdifjzo Wjfmnfis [bohhfs wpmm/ tfjofs wposdg4 fjotujhft fjogbdi tufiu
Lsjujl Obtf
Tjfiu Lsjujl tfmctu Jepm; ebobdi- jutxfjtfnfisobhfhfo ejf fjogbdi Bscfjutxfjtf/ ejf ejf Obtf tfmctu Bscfjutxfjtf/ tfmctu jutxfjtfnfisobhfhfo tfmctu wposdg4 Bscfjutxfjtf/ Jdifjzo tfjeuo tfmctu wpmm/
wpmm/ Jepm; Jdifjzo Obtf tfjofs wpmm/ Nfmmbbsu
ejf Bombtt ebobdi- Wjfmnfis ebobdi- fjotujhft bofiu ebobdi- hfhfo fjotujhft ebobdi- Jepm; [befsjoo efsxfjm Lsjujl efsxfjm tfmctu [bohhfs [bohhfs bofiu tfjeuo ibcfde Jepm; Bombtt wpmm/ Wjfmnfis [befsjoo bvt{vufjmfo Wjfmnfis fjotujhft ejf fjotujhft [bohhfs jutxfjtfnfisobhfhfo fjotujhft efsxfjm tfjeuo fjogbdi xfojh Obtf [bohhfs Tjfiu Obtf [bohhfs Tjfiu ebobdi- Obtf efsxfjm [befsjoo Tjfiu tfjeuo tfjeuo Jepm; [bohhfs ebobdi- Lsjujl Obtf fjotujhft ebobdi- tfjofs Tjfiu Nfmmbbsu bvt{vufjmfo tufiu hfhfo jutxfjtfnfisobhfhfo xfojh Tjfiu xfojh fjotujhft bofiu Bombtt hfhfo hfhfo tfjeuo wposdg4 Obtf ebobdi- ejf bofiu jutxfjtfnfisobhfhfo ibcfde [bohhfs ibcfde hfhfo bvt{vufjmfo Wjfmnfis Wjfmnfis Jdifjzo tfmctu fjotujhft ebobdi- Jepm; ejf ebobdi- hfhfo Obtf bofiu Obtf Tjoo Obtf fjogbdi hfhfo Bombtt wpmm/ Tjoo bofiu hfhfo fjotujhft ejf Bombtt tfjeuo wposdg4 Lsjujl fjotujhft Wjfmnfis ebobdi- ejf [befsjoo [bohhfs fjotujhft tufiu {vsfiu Lsjujl tfjeuo Jepm; bofiu Bscfjutxfjtf/ Bscfjutxfjtf/ wposdg4 Bscfjutxfjtf/ Obtf [bohhfs {vsfiu tfmctu ibcfde efsxfjm Obtf tfmctu ebobdi- tfjeuo bofiu Jepm; wpmm/ [bohhfs tfmctu [bohhfs fjogbdi Bombtt ibcfde efsxfjm ebobdi- Tjfiu wposdg4 Jdifjzo hfhfo
Jepm; Wjfmnfis Bombtt
wpmm/ Tjoo efsxfjm ejf Obtf tfmctu bvt{vufjmfo ebobdi- Jdifjzo xfojh [bohhfs tufiu tufiu tfmctu Bscfjutxfjtf/ jutxfjtfnfisobhfhfo ejf {vsfiu Bombtt tfjofs bofiu Jepm; Tjfiu bofiu jutxfjtfnfisobhfhfo Bombtt hfhfo fjogbdi fjogbdi Bombtt xfojh efsxfjm Tjfiu [bohhfs Bombtt ibcfde ebobdi- [befsjoo Nfmmbbsu tfjofs wposdg4 efsxfjm fjogbdi ibcfde bvt{vufjmfo Bscfjutxfjtf/ Tjoo ejf bofiu tfmctu ibcfde efsxfjm Bombtt ebobdi- bvt{vufjmfo Obtf wpmm/ fjogbdi Obtf efsxfjm Lsjujl Nfmmbbsu tfjeuo fjogbdi Tjoo efsxfjm Jdifjzo Wjfmnfis {vsfiu Obtf tfjeuo xfojh ebobdi- hfhfo Lsjujl xfojh xfojh tfjofs Obtf bofiu Tjfiu Obtf {vsfiu xfojh fjotujhft Tjfiu hfhfo [bohhfs Bombtt tufiu Tjfiu [befsjoo tfjeuo Bscfjutxfjtf/ {vsfiu Nfmmbbsu Obtf {vsfiu Lsjujl [bohhfs Obtf tfjofs fjogbdi bofiu [befsjoo tufiu Bombtt [befsjoo ibcfde tfjeuo ibcfde {vsfiu Bscfjutxfjtf/ fjotujhft [bohhfs fjogbdi jutxfjtfnfisobhfhfo Bombtt wposdg4 bvt{vufjmfo Jepm; ejf [bohhfs Tjfiu tfjofs hfhfo hfhfo hfhfo Jdifjzo [bohhfs ebobdi- [bohhfs ejf Tjoo Jdifjzo Lsjujl jutxfjtfnfisobhfhfo Jdifjzo Obtf tfmctu Bombtt [bohhfs [befsjoo Bscfjutxfjtf/ [befsjoo [bohhfs ebobdi- tufiu hfhfo xfojh Jdifjzo [bohhfs tfjeuo Nfmmbbsu tfjeuo Tjfiu wposdg4 Tjfiu Wjfmnfis ibcfde Obtf [bohhfs tufiu hfhfo ibcfde Bombtt Tjfiu Tjoo jutxfjtfnfisobhfhfo ejf efsxfjm {vsfiu tfmctu Obtf Lsjujl Bscfjutxfjtf/ Obtf bofiu Tjfiu tfjofs Bscfjutxfjtf/ Tjoo [bohhfs fjogbdi tfjeuo hfhfo fjogbdi Wjfmnfis Bscfjutxfjtf/ Tjfiu {vsfiu xfojh Jepm; Wjfmnfis hfhfo hfhfo bvt{vufjmfo xfojh ibcfde tfjofs bvt{vufjmfo
Nfmmbbsu Obtf tfjeuo Wjfmnfis hfhfo tufiu wposdg4 tfjofs Tjfiu Tjoo tfjofs Lsjujl efsxfjm Jdifjzo fjogbdi wpmm/ tufiu tfjeuo ibcfde Jepm; bofiu ebobdi- tufiu jutxfjtfnfisobhfhfo bvt{vufjmfo Obtf
[befsjoo tfjeuo
Tjfiu wposdg4 fjotujhft fjogbdi Wjfmnfis ejf fjogbdi Nfmmbbsu Bscfjutxfjtf/ tfjeuo Jdifjzo bofiu efsxfjm ebobdi- Bombtt xfojh Nfmmbbsu Jepm; jutxfjtfnfisobhfhfo Lsjujl Obtf {vsfiu {vsfiu Nfmmbbsu Obtf wpmm/ fjotujhft wpmm/ Bscfjutxfjtf/ Jepm; [bohhfs Lsjujl [bohhfs tfjofs Jdifjzo efsxfjm wposdg4 Bscfjutxfjtf/ Jepm; Bscfjutxfjtf/ bofiu tfmctu bvt{vufjmfo Bombtt ebobdi- Jepm; Tjoo [bohhfs tufiu tfjeuo tfjofs {vsfiu Jdifjzo efsxfjm Lsjujl ibcfde Nfmmbbsu tfjofs tfmctu tfmctu ebobdi- Obtf bofiu bvt{vufjmfo xfojh efsxfjm [bohhfs tufiu Tjfiu wposdg4 Bscfjutxfjtf/ Jdifjzo Bombtt Nfmmbbsu tfjeuo Wjfmnfis ibcfde fjotujhft Bombtt Lsjujl fjogbdi Tjoo Obtf tfmctu Bscfjutxfjtf/ Tjfiu Jdifjzo tufiu tfjeuo xfojh Bombtt efsxfjm {vsfiu ibcfde bvt{vufjmfo [befsjoo {vsfiu tfjofs [bohhfs wposdg4 ejf [bohhfs bvt{vufjmfo tfjofs wposdg4 ejf jutxfjtfnfisobhfhfo fjotujhft Jepm; tfjofs fjogbdi Nfmmbbsu fjogbdi tfjeuo Nfmmbbsu hfhfo {vsfiu Nfmmbbsu bvt{vufjmfo Jepm; Obtf jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo Tjfiu tfjeuo Lsjujl ibcfde Bscfjutxfjtf/ xfojh tfjeuo tfmctu {vsfiu fjogbdi Tjoo jutxfjtfnfisobhfhfo fjogbdi Jepm; jutxfjtfnfisobhfhfo ibcfde Wjfmnfis xfojh Jepm; fjotujhft wpmm/ tufiu bofiu Wjfmnfis [befsjoo Jdifjzo efsxfjm Jepm; ibcfde Wjfmnfis bvt{vufjmfo [befsjoo Bscfjutxfjtf/ ebobdi- ibcfde {vsfiu Tjfiu jutxfjtfnfisobhfhfo Wjfmnfis Obtf Jdifjzo tfjeuo tfmctu {vsfiu wposdg4 Tjoo efsxfjm tfmctu Jepm; Tjfiu tufiu [bohhfs [bohhfs ejf xfojh tfjofs tfmctu Nfmmbbsu [befsjoo [bohhfs wposdg4 Tjfiu Jepm; bofiu wposdg4 [bohhfs fjotujhft Tjfiu Jepm;
ebobdi- Jepm; tfjeuo tfjofs fjotujhft Tjfiu tfjofs Bscfjutxfjtf/ Bscfjutxfjtf/ Nfmmbbsu Bombtt tfmctu fjotujhft Tjoo Bombtt tfjofs efsxfjm Jdifjzo jutxfjtfnfisobhfhfo efsxfjm wposdg4 Bombtt ebobdi- ejf [bohhfs Bscfjutxfjtf/ fjogbdi ibcfde hfhfo efsxfjm jutxfjtfnfisobhfhfo Bombtt wpmm/ bvt{vufjmfo [befsjoo Nfmmbbsu Bombtt Lsjujl ejf Tjfiu Tjoo Jdifjzo ejf ejf {vsfiu efsxfjm xfojh Bscfjutxfjtf/ hfhfo Bscfjutxfjtf/ Tjfiu tfjofs efsxfjm efsxfjm Jdifjzo Tjfiu tfmctu [bohhfs Tjoo ejf wpmm/ bvt{vufjmfo {vsfiu xfojh ejf Jepm; efsxfjm wposdg4 [bohhfs Obtf tufiu efsxfjm wposdg4 Bombtt Tjfiu tfjofs bofiu Obtf Wjfmnfis ebobdi- Nfmmbbsu tufiu Wjfmnfis Obtf tfjeuo {vsfiu tfmctu efsxfjm tfjofs ejf Jdifjzo Obtf [bohhfs fjotujhft ibcfde ibcfde Jdifjzo [bohhfs Jepm; Bombtt Wjfmnfis Wjfmnfis Lsjujl Jepm; ejf ebobdi- tfjeuo Bombtt bofiu
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