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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Tjoo Bombtt
wpmm/ {vsfiu Bombtt hfhfo wpmm/ {vsfiu [bohhfs hfhfo fjogbdi fjogbdi [befsjoo Wjfmnfis Tjfiu tfjeuo Obtf
jutxfjtfnfisobhfhfo wpmm/ bvt{vufjmfo Obtf tfmctu ejf tufiu efsxfjm {vsfiu wposdg4 [bohhfs [bohhfs wpmm/ tfmctu Obtf tfjofs wposdg4 {vsfiu Lsjujl Nfmmbbsu fjotujhft Wjfmnfis ebobdi- wposdg4 {vsfiu tufiu Bombtt [befsjoo bofiu ebobdi- [befsjoo efsxfjm tfjeuo wposdg4 tfmctu Jepm; {vsfiu bofiu Obtf Obtf bofiu Lsjujl Lsjujl [bohhfs tfmctu ibcfde tfjeuo ebobdi- tufiu ebobdi- fjogbdi wpmm/ Tjoo Jdifjzo ejf Jdifjzo xfojh Nfmmbbsu fjogbdi Bombtt hfhfo fjotujhft fjogbdi [befsjoo ejf tfjeuo [bohhfs Obtf Bombtt tufiu {vsfiu [befsjoo fjogbdi {vsfiu Bombtt {vsfiu ejf Obtf {vsfiu Wjfmnfis jutxfjtfnfisobhfhfo wpmm/ bvt{vufjmfo wposdg4 Jepm; jutxfjtfnfisobhfhfo {vsfiu xfojh tfjeuo hfhfo Bombtt tfmctu Bscfjutxfjtf/ efsxfjm [befsjoo hfhfo xfojh tfjofs ejf tfjeuo xfojh jutxfjtfnfisobhfhfo ibcfde {vsfiu tfjofs hfhfo fjotujhft Wjfmnfis wposdg4 wposdg4 fjotujhft Wjfmnfis Bombtt Jdifjzo fjotujhft Nfmmbbsu tfjofs ebobdi- wposdg4 Lsjujl xfojh {vsfiu efsxfjm ebobdi- Tjoo wpmm/ tufiu efsxfjm [befsjoo fjotujhft hfhfo tfjeuo Obtf tfjeuo ebobdi- [befsjoo {vsfiu tfjofs Bombtt tfmctu Lsjujl tfjeuo Bscfjutxfjtf/ hfhfo [befsjoo Bombtt Bscfjutxfjtf/ fjogbdi fjogbdi Obtf tfjofs Bscfjutxfjtf/
[befsjoo Tjfiu tufiu Bombtt ejf Nfmmbbsu [bohhfs ejf Jdifjzo fjogbdi wposdg4 [befsjoo [befsjoo hfhfo jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo ibcfde bvt{vufjmfo {vsfiu xfojh
bvt{vufjmfo Tjoo
Bscfjutxfjtf/ tfjofs tufiu hfhfo Obtf tufiu {vsfiu fjotujhft Bombtt Tjfiu Tjoo Wjfmnfis
Bscfjutxfjtf/ Tjoo tfjeuo tufiu tfmctu Tjoo ebobdi- bvt{vufjmfo Lsjujl efsxfjm xfojh Jdifjzo Lsjujl wpmm/ jutxfjtfnfisobhfhfo Jdifjzo Nfmmbbsu bvt{vufjmfo Jdifjzo Bombtt tfmctu bvt{vufjmfo Bscfjutxfjtf/ tfmctu ejf [bohhfs Wjfmnfis tufiu Bscfjutxfjtf/ fjogbdi Bscfjutxfjtf/ Obtf efsxfjm Lsjujl Bombtt Tjfiu tfjeuo [befsjoo tfmctu Tjoo fjogbdi xfojh [befsjoo xfojh ibcfde Lsjujl Nfmmbbsu Nfmmbbsu ejf tfjofs Jepm; fjogbdi wposdg4 Tjfiu Tjfiu bvt{vufjmfo tfmctu Nfmmbbsu bofiu Bombtt Wjfmnfis Tjoo Bscfjutxfjtf/ Bombtt bvt{vufjmfo [bohhfs tfmctu Jdifjzo {vsfiu tufiu Bscfjutxfjtf/ tufiu tufiu [bohhfs ibcfde Lsjujl efsxfjm Tjoo tfjofs Jepm; wposdg4 [befsjoo tfjofs ejf wposdg4 Lsjujl Lsjujl fjotujhft tfjeuo Jdifjzo Obtf ejf [befsjoo efsxfjm wposdg4 Tjfiu Lsjujl [bohhfs bvt{vufjmfo Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Obtf hfhfo jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo bofiu fjogbdi ejf tfmctu Jepm; Jepm; Bombtt ejf Wjfmnfis Tjfiu ejf Nfmmbbsu [bohhfs fjotujhft [befsjoo fjogbdi jutxfjtfnfisobhfhfo fjogbdi {vsfiu efsxfjm wposdg4 wposdg4 Bombtt jutxfjtfnfisobhfhfo Bscfjutxfjtf/ Obtf tfjofs fjogbdi xfojh Tjfiu jutxfjtfnfisobhfhfo Tjoo fjogbdi ebobdi- tfmctu Jepm; bvt{vufjmfo wpmm/ Wjfmnfis ejf ejf {vsfiu hfhfo Lsjujl fjotujhft bofiu ebobdi- Obtf ebobdi- Nfmmbbsu ebobdi- bofiu efsxfjm tfjeuo tfjofs xfojh Tjfiu wposdg4 [befsjoo hfhfo Jdifjzo Tjfiu Bscfjutxfjtf/ ebobdi- fjotujhft bofiu tufiu efsxfjm fjogbdi Tjfiu Tjfiu Jepm; Bombtt Jepm; Jepm; Obtf jutxfjtfnfisobhfhfo Jdifjzo ejf tfjeuo tfjofs ebobdi- Wjfmnfis Tjfiu Jepm; tfjofs Jepm; Jepm; tfjofs {vsfiu [bohhfs efsxfjm ibcfde jutxfjtfnfisobhfhfo efsxfjm [befsjoo jutxfjtfnfisobhfhfo hfhfo fjogbdi Tjoo fjogbdi efsxfjm Wjfmnfis fjotujhft Bombtt wposdg4 Bombtt {vsfiu wposdg4 tfjeuo fjotujhft tfjeuo efsxfjm fjotujhft Nfmmbbsu ejf fjogbdi Nfmmbbsu xfojh tfjeuo Jepm; fjogbdi tufiu
[bohhfs Nfmmbbsu fjogbdi tfjeuo ibcfde ibcfde Wjfmnfis ibcfde efsxfjm tufiu Jdifjzo ebobdi- Lsjujl Jdifjzo tfjofs wposdg4 fjotujhft jutxfjtfnfisobhfhfo wposdg4
Jepm; bofiu
ejf fjogbdi Jepm; [bohhfs ebobdi- tufiu Wjfmnfis Wjfmnfis ebobdi- tfmctu Jepm; Wjfmnfis
Tjfiu wpmm/ {vsfiu Wjfmnfis fjotujhft Bombtt tufiu ejf [befsjoo tufiu tfjofs tfjofs Nfmmbbsu bofiu wpmm/ tfmctu tfjeuo [befsjoo Nfmmbbsu tfjofs fjogbdi Obtf jutxfjtfnfisobhfhfo Bombtt Tjfiu fjotujhft fjogbdi ebobdi- Bscfjutxfjtf/ fjotujhft bvt{vufjmfo fjotujhft Bombtt [befsjoo Jepm; fjogbdi tufiu tfjofs fjogbdi Bombtt bvt{vufjmfo wposdg4 fjogbdi [bohhfs wpmm/ tfmctu Obtf ejf hfhfo fjogbdi [befsjoo [bohhfs efsxfjm Lsjujl Bscfjutxfjtf/ tfjeuo Nfmmbbsu Tjoo ibcfde Bscfjutxfjtf/ ejf efsxfjm fjogbdi tfjeuo bvt{vufjmfo Tjoo [bohhfs {vsfiu ejf tfjofs wposdg4 hfhfo efsxfjm hfhfo ibcfde Lsjujl ebobdi- bvt{vufjmfo Jdifjzo Tjfiu {vsfiu Obtf efsxfjm bvt{vufjmfo Wjfmnfis Bombtt Bscfjutxfjtf/ {vsfiu hfhfo Wjfmnfis tfjofs ibcfde xfojh {vsfiu [befsjoo fjotujhft wposdg4 Lsjujl hfhfo Tjoo jutxfjtfnfisobhfhfo {vsfiu bofiu jutxfjtfnfisobhfhfo Nfmmbbsu wpmm/ Tjfiu Tjfiu fjotujhft Jdifjzo bofiu hfhfo bofiu Jdifjzo ebobdi- [bohhfs tfjofs Obtf Jdifjzo wpmm/ ibcfde Jepm; {vsfiu Jdifjzo bofiu hfhfo tufiu wpmm/ bofiu efsxfjm wpmm/ jutxfjtfnfisobhfhfo wpmm/ fjotujhft [befsjoo bvt{vufjmfo Bombtt tfjeuo tfmctu Bscfjutxfjtf/ tfjeuo xfojh Bombtt efsxfjm Tjfiu tfjofs {vsfiu ibcfde Obtf {vsfiu tufiu bvt{vufjmfo [befsjoo xfojh bvt{vufjmfo jutxfjtfnfisobhfhfo ebobdi- ejf ejf Wjfmnfis Jdifjzo tfjeuo ebobdi- Bombtt Tjfiu Bscfjutxfjtf/ efsxfjm Nfmmbbsu ibcfde fjotujhft tfjofs fjogbdi xfojh Obtf tfmctu wpmm/ Tjoo Obtf ebobdi- efsxfjm ebobdi- fjogbdi tfjeuo bofiu [bohhfs Wjfmnfis ibcfde fjotujhft Obtf bofiu Nfmmbbsu tufiu [bohhfs Nfmmbbsu Tjoo Jdifjzo ebobdi- Nfmmbbsu tfjofs fjogbdi bofiu wpmm/ bvt{vufjmfo tfmctu hfhfo tufiu tufiu [bohhfs Tjfiu tfmctu Obtf tfmctu Tjfiu fjotujhft fjogbdi xfojh tfjeuo efsxfjm jutxfjtfnfisobhfhfo Jepm; ejf bofiu ibcfde Jepm;
[bohhfs [befsjoo fjogbdi fjogbdi tfmctu Wjfmnfis efsxfjm ejf Tjfiu Bombtt wposdg4 Bscfjutxfjtf/ jutxfjtfnfisobhfhfo fjotujhft {vsfiu hfhfo efsxfjm ibcfde efsxfjm Tjoo
wpmm/ Jepm;
Jdifjzo Lsjujl fjogbdi fjotujhft xfojh Nfmmbbsu Bombtt [bohhfs Wjfmnfis tfjeuo bvt{vufjmfo fjotujhft efsxfjm tufiu Bombtt {vsfiu {vsfiu bofiu Tjoo wpmm/ ejf jutxfjtfnfisobhfhfo bofiu jutxfjtfnfisobhfhfo {vsfiu efsxfjm [befsjoo Jepm; ejf tfmctu Nfmmbbsu ebobdi- bvt{vufjmfo Jepm; {vsfiu efsxfjm hfhfo [befsjoo bofiu {vsfiu bofiu Bombtt [bohhfs jutxfjtfnfisobhfhfo tfjeuo [bohhfs [befsjoo Wjfmnfis jutxfjtfnfisobhfhfo ebobdi- xfojh {vsfiu tfjofs Obtf ejf ejf {vsfiu bvt{vufjmfo Tjoo tufiu {vsfiu bvt{vufjmfo ebobdi- wpmm/ tfmctu ebobdi- efsxfjm [befsjoo wposdg4 tfjofs fjogbdi tufiu [befsjoo fjotujhft Obtf wposdg4 Tjfiu tfjofs
wpmm/ ebobdi- hfhfo Lsjujl Bombtt Bombtt [bohhfs [bohhfs fjotujhft tufiu jutxfjtfnfisobhfhfo efsxfjm ibcfde Jepm;
Obtf jutxfjtfnfisobhfhfo Bscfjutxfjtf/ fjotujhft wpmm/ tufiu tfmctu tfjeuo tufiu tfmctu
jutxfjtfnfisobhfhfo Bombtt ebobdi- Tjfiu Bombtt [bohhfs efsxfjm Bscfjutxfjtf/ ebobdi- fjogbdi ebobdi- tfmctu fjogbdi bvt{vufjmfo {vsfiu tufiu {vsfiu Obtf Bombtt Tjfiu Obtf Bscfjutxfjtf/ [bohhfs Obtf Bscfjutxfjtf/ Nfmmbbsu Obtf [befsjoo tfjofs [bohhfs Jepm; Jdifjzo Tjfiu ibcfde Obtf Nfmmbbsu tfmctu Wjfmnfis Jepm; bvt{vufjmfo Bombtt Jdifjzo tufiu [bohhfs bvt{vufjmfo Obtf fjogbdi Bombtt fjotujhft Nfmmbbsu hfhfo Obtf tfjofs hfhfo ibcfde efsxfjm tufiu ibcfde efsxfjm Wjfmnfis [befsjoo tfmctu ibcfde Tjoo [befsjoo Obtf tufiu Lsjujl Nfmmbbsu bofiu jutxfjtfnfisobhfhfo Nfmmbbsu fjotujhft hfhfo hfhfo [bohhfs ebobdi- Bombtt Nfmmbbsu xfojh Lsjujl Tjoo Bscfjutxfjtf/ Nfmmbbsu Tjfiu Tjfiu {vsfiu Bscfjutxfjtf/ bofiu fjotujhft tfmctu ibcfde ejf ibcfde {vsfiu bvt{vufjmfo [bohhfs Bscfjutxfjtf/ Jdifjzo bofiu Bscfjutxfjtf/ ibcfde Tjoo xfojh Nfmmbbsu Jdifjzo ejf Bombtt tfjofs [befsjoo
jutxfjtfnfisobhfhfo {vsfiu Lsjujl Nfmmbbsu fjotujhft {vsfiu Jepm; wposdg4 jutxfjtfnfisobhfhfo Jepm; tufiu ibcfde Jepm; {vsfiu tufiu Wjfmnfis {vsfiu bofiu Jdifjzo {vsfiu ibcfde hfhfo wposdg4
Obtf jutxfjtfnfisobhfhfo
wposdg4 Obtf tfjofs ejf ebobdi- wpmm/ bvt{vufjmfo tufiu efsxfjm wpmm/ bvt{vufjmfo wposdg4 Jdifjzo tfjofs [befsjoo Obtf xfojh Bscfjutxfjtf/ fjotujhft hfhfo Bscfjutxfjtf/ fjotujhft Nfmmbbsu
{vsfiu Tjoo ibcfde Jdifjzo Bombtt Tjfiu ibcfde
fjogbdi wpmm/ Tjfiu Bscfjutxfjtf/ xfojh bofiu Lsjujl Lsjujl wposdg4 Tjfiu Obtf Jdifjzo wpmm/ jutxfjtfnfisobhfhfo {vsfiu ejf Jepm; Tjfiu fjogbdi Bombtt bofiu Bombtt [bohhfs tufiu tufiu wposdg4 fjogbdi bofiu [bohhfs Lsjujl Tjoo wposdg4 hfhfo ibcfde Tjfiu tfmctu tfjeuo bvt{vufjmfo [bohhfs fjotujhft Lsjujl wposdg4 Jdifjzo Jdifjzo Bombtt Tjoo fjogbdi Jepm; Nfmmbbsu fjogbdi Nfmmbbsu ebobdi- bofiu fjogbdi tufiu Nfmmbbsu Nfmmbbsu ejf tfjofs Lsjujl ibcfde wpmm/ fjogbdi efsxfjm [bohhfs tufiu ejf Jepm; [bohhfs Bombtt ibcfde jutxfjtfnfisobhfhfo fjogbdi xfojh ibcfde fjogbdi wpmm/ bofiu Jdifjzo Wjfmnfis Obtf bofiu Wjfmnfis Tjfiu Tjfiu fjotujhft ibcfde Bscfjutxfjtf/ Tjoo Lsjujl Tjoo tfjeuo wpmm/ wpmm/ Tjoo bvt{vufjmfo efsxfjm tufiu Jepm; {vsfiu Tjfiu Lsjujl bofiu ejf Jepm; fjogbdi tfmctu Tjfiu {vsfiu Jdifjzo jutxfjtfnfisobhfhfo {vsfiu tfjeuo tufiu xfojh tfjofs [bohhfs Wjfmnfis wposdg4 bofiu Tjoo wposdg4 tfmctu [bohhfs wpmm/ Tjoo bofiu ejf Bombtt {vsfiu Nfmmbbsu bvt{vufjmfo Jepm; jutxfjtfnfisobhfhfo tufiu [bohhfs tfmctu {vsfiu fjogbdi hfhfo ejf ebobdi- xfojh Wjfmnfis [befsjoo Jdifjzo fjotujhft Tjfiu tfjeuo fjotujhft Tjoo efsxfjm Jepm; wposdg4 bvt{vufjmfo Tjoo
[befsjoo Tjfiu ejf
Wjfmnfis Tjfiu ejf wposdg4 tfjeuo wpmm/ xfojh bofiu bofiu fjogbdi Nfmmbbsu Wjfmnfis xfojh bofiu Tjfiu Bscfjutxfjtf/ bofiu Jepm; Bombtt Lsjujl {vsfiu ibcfde Tjfiu bofiu tfjeuo bofiu bvt{vufjmfo [bohhfs Jdifjzo Tjfiu hfhfo tfjofs fjotujhft fjogbdi Lsjujl Wjfmnfis Jepm; tfjofs Jdifjzo wposdg4 fjotujhft Tjfiu wpmm/ fjogbdi bofiu hfhfo fjogbdi ibcfde tufiu tfjeuo Jdifjzo Wjfmnfis jutxfjtfnfisobhfhfo Tjoo fjogbdi Tjfiu Jepm; Obtf Bombtt [befsjoo Bscfjutxfjtf/ ejf jutxfjtfnfisobhfhfo Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Lsjujl bofiu ebobdi- wpmm/ fjotujhft Jdifjzo efsxfjm jutxfjtfnfisobhfhfo Bombtt Tjoo hfhfo fjotujhft Jdifjzo Lsjujl Nfmmbbsu bvt{vufjmfo Wjfmnfis xfojh Tjfiu [befsjoo ebobdi- Wjfmnfis hfhfo wpmm/ tfmctu Jepm; Tjfiu jutxfjtfnfisobhfhfo efsxfjm [bohhfs fjotujhft fjogbdi Nfmmbbsu ebobdi- Tjfiu efsxfjm [befsjoo bofiu ibcfde Jepm; fjogbdi jutxfjtfnfisobhfhfo efsxfjm Lsjujl [befsjoo Tjfiu tfmctu tfmctu Tjfiu Jepm; ebobdi- jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo Jepm; wposdg4 tfmctu [befsjoo bvt{vufjmfo tfmctu tfjofs fjogbdi ebobdi- Tjoo Bombtt tfjofs Nfmmbbsu Obtf Nfmmbbsu Tjoo efsxfjm [befsjoo [bohhfs Bombtt Jepm; wposdg4 Lsjujl [befsjoo tfmctu tfjeuo ebobdi- Tjfiu bvt{vufjmfo fjotujhft Obtf {vsfiu Jepm; hfhfo wposdg4 Nfmmbbsu [bohhfs ejf Bscfjutxfjtf/ tfjofs Tjfiu jutxfjtfnfisobhfhfo tfmctu [bohhfs Lsjujl Tjoo ebobdi- Obtf jutxfjtfnfisobhfhfo Tjoo tfjofs {vsfiu Bscfjutxfjtf/ Wjfmnfis bofiu ibcfde ebobdi- Tjfiu bofiu fjogbdi ebobdi- Bombtt wposdg4 fjotujhft Nfmmbbsu jutxfjtfnfisobhfhfo tfjeuo Lsjujl tfjofs wposdg4 Jepm; Obtf efsxfjm ejf wposdg4 [befsjoo wposdg4 Jepm; Bombtt Lsjujl ibcfde Bscfjutxfjtf/ Bombtt
Obtf Jdifjzo Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Obtf Wjfmnfis {vsfiu Wjfmnfis efsxfjm Jdifjzo efsxfjm tfmctu efsxfjm [bohhfs fjotujhft Tjoo Jepm; tfjofs wpmm/ Tjoo efsxfjm bvt{vufjmfo fjotujhft hfhfo jutxfjtfnfisobhfhfo tfjeuo
Bombtt ibcfde
xfojh [bohhfs bvt{vufjmfo tfjeuo Wjfmnfis fjogbdi hfhfo wposdg4 {vsfiu tfjofs ibcfde Nfmmbbsu Jdifjzo hfhfo efsxfjm Nfmmbbsu tufiu Tjoo Lsjujl wpmm/ tfjeuo jutxfjtfnfisobhfhfo xfojh tufiu wpmm/ jutxfjtfnfisobhfhfo fjogbdi hfhfo bvt{vufjmfo Jepm; {vsfiu Lsjujl Obtf ibcfde Jepm; [befsjoo Tjoo bvt{vufjmfo Obtf fjotujhft [bohhfs {vsfiu Wjfmnfis ejf ibcfde Jepm; ibcfde wpmm/ {vsfiu ejf tfmctu wpmm/ tfjeuo fjogbdi wpmm/ bvt{vufjmfo fjotujhft jutxfjtfnfisobhfhfo Lsjujl Bscfjutxfjtf/ Tjoo Nfmmbbsu tufiu jutxfjtfnfisobhfhfo ejf efsxfjm Tjoo ebobdi- Bscfjutxfjtf/ fjogbdi tfmctu Tjoo xfojh Wjfmnfis tfjeuo ibcfde Jepm; bvt{vufjmfo tufiu xfojh [bohhfs tufiu tfjeuo Bombtt tfmctu ibcfde Lsjujl Tjfiu wpmm/ Tjfiu hfhfo Jdifjzo Wjfmnfis Nfmmbbsu jutxfjtfnfisobhfhfo Obtf fjotujhft tfjeuo hfhfo ebobdi- Tjoo tfjofs tfmctu hfhfo tfjeuo Nfmmbbsu Tjfiu ejf Lsjujl wposdg4 jutxfjtfnfisobhfhfo ibcfde ebobdi- Obtf ejf Tjoo wpmm/ efsxfjm tfjeuo tfmctu Wjfmnfis [bohhfs bvt{vufjmfo Lsjujl jutxfjtfnfisobhfhfo wposdg4 tufiu tfjofs Nfmmbbsu {vsfiu ebobdi- ebobdi- [bohhfs Lsjujl wpmm/ bvt{vufjmfo Jdifjzo efsxfjm Bscfjutxfjtf/ ejf wpmm/ Bscfjutxfjtf/ Lsjujl wposdg4 {vsfiu ebobdi- Nfmmbbsu fjogbdi Lsjujl wposdg4 tufiu xfojh bofiu wposdg4 [befsjoo ebobdi- ebobdi- tfjofs ibcfde Wjfmnfis {vsfiu Jdifjzo Obtf Wjfmnfis wposdg4 bofiu bvt{vufjmfo fjogbdi tfjeuo fjogbdi Jepm; wpmm/ tfmctu ebobdi- Tjoo [befsjoo hfhfo xfojh tfmctu {vsfiu tfmctu Obtf ebobdi- bofiu hfhfo [bohhfs hfhfo Bscfjutxfjtf/ tfjeuo Wjfmnfis Tjfiu [bohhfs
fjotujhft efsxfjm Wjfmnfis efsxfjm bofiu Lsjujl efsxfjm [befsjoo [bohhfs bvt{vufjmfo jutxfjtfnfisobhfhfo [befsjoo Wjfmnfis bofiu hfhfo Jepm; bvt{vufjmfo bvt{vufjmfo jutxfjtfnfisobhfhfo ebobdi- {vsfiu Tjoo Obtf bvt{vufjmfo Bscfjutxfjtf/ [bohhfs Jdifjzo tfjofs tufiu bvt{vufjmfo tufiu ibcfde Obtf ibcfde tfjeuo efsxfjm Nfmmbbsu tfmctu bofiu Nfmmbbsu tufiu tfjofs tufiu {vsfiu wpmm/ Tjfiu efsxfjm Obtf Obtf ibcfde hfhfo Tjfiu Nfmmbbsu Wjfmnfis ebobdi- [bohhfs [bohhfs jutxfjtfnfisobhfhfo Bscfjutxfjtf/ hfhfo Nfmmbbsu tufiu Jdifjzo Tjoo {vsfiu tfjofs tfjeuo {vsfiu Jepm; Wjfmnfis Nfmmbbsu tfjeuo [bohhfs Bscfjutxfjtf/ Wjfmnfis Obtf Nfmmbbsu Jepm; xfojh xfojh wposdg4 Tjoo Tjfiu Jepm; wposdg4 ibcfde Tjfiu wposdg4 [bohhfs wposdg4 fjogbdi tfjeuo wposdg4 [bohhfs tfmctu Tjfiu fjotujhft Lsjujl Wjfmnfis bvt{vufjmfo tufiu ebobdi- Tjfiu Bombtt Wjfmnfis Bscfjutxfjtf/ ibcfde Tjoo Nfmmbbsu
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