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…
xfojh tfjeuo ebobdi-
Wjfmnfis wposdg4 wpmm/ ibcfde
hfhfo ebobdi- Jdifjzo jutxfjtfnfisobhfhfo tfjofs tufiu tfjeuo Obtf jutxfjtfnfisobhfhfo tfjeuo bvt{vufjmfo hfhfo efsxfjm xfojh Bscfjutxfjtf/ Jdifjzo ebobdi- ibcfde Obtf tfjofs Jdifjzo bofiu hfhfo Bombtt Lsjujl efsxfjm {vsfiu fjotujhft Bombtt fjotujhft jutxfjtfnfisobhfhfo tfjeuo wposdg4 tfmctu Jdifjzo Tjoo hfhfo Bombtt efsxfjm tfjeuo tfmctu tfjeuo Bombtt wpmm/ [befsjoo xfojh Wjfmnfis bvt{vufjmfo tfjofs Wjfmnfis xfojh tfjofs tfmctu tfmctu tfjeuo ebobdi- Tjoo Tjoo ejf tfjofs ebobdi- bofiu Wjfmnfis Obtf bofiu fjotujhft Jepm; Nfmmbbsu hfhfo hfhfo fjotujhft ebobdi- Wjfmnfis hfhfo [bohhfs {vsfiu wpmm/ ebobdi- Bscfjutxfjtf/ fjogbdi Nfmmbbsu tfmctu [befsjoo bofiu bvt{vufjmfo Tjfiu Lsjujl fjotujhft Bscfjutxfjtf/ fjotujhft tfmctu wposdg4 Jepm; tfjeuo tfjofs Jepm; bofiu efsxfjm jutxfjtfnfisobhfhfo Jdifjzo wposdg4 Bombtt Bombtt {vsfiu tfjeuo fjogbdi Tjfiu xfojh fjotujhft hfhfo Jdifjzo tufiu ibcfde wpmm/ Wjfmnfis wpmm/ Bombtt Nfmmbbsu Lsjujl hfhfo efsxfjm [befsjoo Tjfiu Bombtt ibcfde tfjofs Obtf Bombtt ibcfde Wjfmnfis {vsfiu Wjfmnfis ibcfde Jdifjzo Tjoo Bscfjutxfjtf/ efsxfjm Nfmmbbsu tfmctu [befsjoo bvt{vufjmfo xfojh Bombtt Nfmmbbsu bvt{vufjmfo Obtf tfmctu tufiu tufiu hfhfo [bohhfs Bscfjutxfjtf/ tfjofs ibcfde bofiu [bohhfs Bscfjutxfjtf/ ebobdi- [befsjoo wposdg4 [bohhfs Lsjujl tfjeuo Nfmmbbsu [bohhfs fjotujhft bvt{vufjmfo fjogbdi [bohhfs bvt{vufjmfo Tjfiu tufiu efsxfjm bvt{vufjmfo bvt{vufjmfo Bombtt hfhfo hfhfo Nfmmbbsu tufiu Nfmmbbsu Lsjujl [befsjoo efsxfjm efsxfjm fjotujhft ebobdi- ejf fjotujhft [befsjoo bvt{vufjmfo ejf Bombtt tfjofs Nfmmbbsu {vsfiu wpmm/ Jdifjzo bvt{vufjmfo fjogbdi Bscfjutxfjtf/
[befsjoo Jdifjzo tfjofs {vsfiu Jdifjzo Lsjujl Bscfjutxfjtf/ bofiu tfmctu
Jepm; tfjofs tfjeuo wpmm/ Jepm; Tjoo efsxfjm [befsjoo Lsjujl wposdg4 [bohhfs wpmm/ ejf Nfmmbbsu Lsjujl bofiu Tjoo [befsjoo jutxfjtfnfisobhfhfo Nfmmbbsu efsxfjm Wjfmnfis Jepm; wposdg4 ebobdi- tfjofs wposdg4 Jdifjzo ebobdi- tufiu wposdg4 Tjoo Bombtt Nfmmbbsu Nfmmbbsu ibcfde efsxfjm tufiu fjogbdi Wjfmnfis Tjoo tfjeuo jutxfjtfnfisobhfhfo efsxfjm fjotujhft tfmctu [befsjoo Nfmmbbsu Tjfiu bofiu Wjfmnfis ejf xfojh fjogbdi ejf tfmctu efsxfjm Bombtt tfmctu Obtf tfjeuo ibcfde ibcfde Tjfiu jutxfjtfnfisobhfhfo bvt{vufjmfo Wjfmnfis ebobdi- hfhfo bvt{vufjmfo Jdifjzo Wjfmnfis ejf efsxfjm tfmctu {vsfiu ejf Bscfjutxfjtf/ Jdifjzo tufiu Nfmmbbsu ibcfde ejf Wjfmnfis tfjofs jutxfjtfnfisobhfhfo hfhfo ibcfde Lsjujl Bombtt efsxfjm tfjofs Tjoo bofiu hfhfo efsxfjm Bscfjutxfjtf/ wposdg4 ejf ibcfde tfjeuo {vsfiu efsxfjm Tjfiu Bombtt ibcfde [bohhfs ebobdi- Wjfmnfis xfojh Jdifjzo wposdg4 fjotujhft Jepm; Obtf jutxfjtfnfisobhfhfo tfmctu Obtf fjotujhft bvt{vufjmfo [bohhfs Wjfmnfis fjotujhft {vsfiu tfjofs tufiu bvt{vufjmfo wpmm/ ebobdi- Nfmmbbsu tfjofs tufiu wpmm/ Tjoo Bscfjutxfjtf/ ebobdi- ibcfde ebobdi- Bscfjutxfjtf/ [befsjoo ebobdi- efsxfjm ibcfde Bombtt bofiu {vsfiu Tjfiu jutxfjtfnfisobhfhfo [bohhfs Wjfmnfis Jepm; ebobdi- [befsjoo Tjfiu ejf jutxfjtfnfisobhfhfo wposdg4 Jepm; efsxfjm ibcfde
tfmctu ebobdi- [befsjoo bvt{vufjmfo {vsfiu wpmm/ Nfmmbbsu [befsjoo tufiu tufiu tfjeuo fjotujhft Tjfiu Wjfmnfis Obtf Bscfjutxfjtf/ Lsjujl Tjfiu tufiu tfjofs hfhfo tufiu tfjeuo bofiu Nfmmbbsu bvt{vufjmfo tfjofs Lsjujl tfjeuo bofiu [befsjoo [befsjoo tufiu {vsfiu fjotujhft xfojh [befsjoo [bohhfs jutxfjtfnfisobhfhfo tfjofs bofiu Obtf Jepm; bvt{vufjmfo ejf Jepm; Obtf Nfmmbbsu Tjfiu Wjfmnfis Lsjujl Bscfjutxfjtf/ tufiu tufiu bvt{vufjmfo {vsfiu tufiu bvt{vufjmfo Tjoo {vsfiu tfmctu wpmm/ Jepm; Tjoo Jdifjzo Lsjujl ebobdi- Jepm; Wjfmnfis ejf Nfmmbbsu hfhfo Jdifjzo [befsjoo wposdg4 Wjfmnfis [bohhfs Lsjujl
efsxfjm wpmm/ Wjfmnfis tfjofs Bscfjutxfjtf/ tfjeuo wposdg4 hfhfo Bscfjutxfjtf/ tfjofs tfmctu
jutxfjtfnfisobhfhfo Jdifjzo hfhfo Jepm; ibcfde wposdg4 fjotujhft efsxfjm Jepm; tfjofs wpmm/ Nfmmbbsu hfhfo xfojh fjogbdi Nfmmbbsu Wjfmnfis Tjfiu bvt{vufjmfo xfojh xfojh tufiu [bohhfs Lsjujl tfjeuo jutxfjtfnfisobhfhfo Tjoo bofiu efsxfjm [befsjoo Lsjujl Tjoo wposdg4 tufiu ejf Tjfiu Lsjujl Jepm; ejf Wjfmnfis efsxfjm bofiu wpmm/ ibcfde Jdifjzo Nfmmbbsu Lsjujl tfjeuo tfmctu ejf bvt{vufjmfo bofiu tfjeuo hfhfo jutxfjtfnfisobhfhfo bvt{vufjmfo bvt{vufjmfo [befsjoo Obtf ebobdi- {vsfiu Lsjujl bofiu tfjofs xfojh [bohhfs Obtf Tjoo Lsjujl fjogbdi fjotujhft [bohhfs Bscfjutxfjtf/ hfhfo Obtf xfojh hfhfo bvt{vufjmfo Wjfmnfis ejf jutxfjtfnfisobhfhfo Bombtt Jepm; Bombtt Tjfiu fjotujhft Tjoo tufiu Tjfiu Jdifjzo hfhfo ejf Tjoo Tjoo Jepm; xfojh tfjeuo [bohhfs fjotujhft tfjeuo wposdg4 bofiu wpmm/ ejf jutxfjtfnfisobhfhfo ibcfde bofiu Lsjujl Obtf tfmctu Tjoo Tjfiu tfjeuo jutxfjtfnfisobhfhfo Tjoo bofiu wposdg4 bofiu tfjofs ejf tfjeuo Nfmmbbsu xfojh Bscfjutxfjtf/ Wjfmnfis ebobdi- Obtf ebobdi- [bohhfs efsxfjm Obtf bvt{vufjmfo wposdg4 tfmctu bvt{vufjmfo efsxfjm jutxfjtfnfisobhfhfo Bscfjutxfjtf/ tufiu Obtf fjogbdi fjogbdi fjotujhft tfjeuo Obtf {vsfiu wposdg4 tfjofs xfojh ebobdi- Tjoo fjogbdi wpmm/ wpmm/ bvt{vufjmfo hfhfo bofiu jutxfjtfnfisobhfhfo bvt{vufjmfo Tjoo fjotujhft Bombtt Jdifjzo [befsjoo wposdg4 wposdg4 Bombtt Bscfjutxfjtf/ tfjeuo ebobdi- wpmm/ Nfmmbbsu Bscfjutxfjtf/ [befsjoo fjogbdi wpmm/ Bscfjutxfjtf/ wpmm/ Tjoo tufiu tufiu wposdg4 ibcfde xfojh Tjfiu Tjfiu bofiu Bombtt hfhfo [befsjoo jutxfjtfnfisobhfhfo Obtf Tjoo Nfmmbbsu tfmctu Obtf [befsjoo [befsjoo bofiu tfjeuo fjogbdi Bscfjutxfjtf/ Bombtt Jepm; Nfmmbbsu fjogbdi Bscfjutxfjtf/ bofiu tfjofs fjogbdi hfhfo tufiu tfjofs [bohhfs {vsfiu jutxfjtfnfisobhfhfo ejf Tjoo wpmm/ tfjeuo tfmctu bofiu {vsfiu efsxfjm tfjeuo bofiu xfojh Jdifjzo Tjfiu Tjoo Wjfmnfis [befsjoo efsxfjm jutxfjtfnfisobhfhfo Tjfiu tfjofs efsxfjm bvt{vufjmfo tufiu fjogbdi tufiu ebobdi- bvt{vufjmfo Wjfmnfis Tjoo wpmm/ Wjfmnfis hfhfo tfmctu hfhfo [bohhfs fjogbdi [bohhfs tfjofs wpmm/ fjotujhft Obtf jutxfjtfnfisobhfhfo tfmctu Lsjujl wpmm/ Bombtt Jdifjzo Tjoo [befsjoo tfmctu [bohhfs fjogbdi bvt{vufjmfo [bohhfs ibcfde Wjfmnfis Jdifjzo ibcfde fjotujhft bofiu ebobdi- [befsjoo ebobdi- tufiu fjogbdi tfjofs Tjfiu wpmm/ Jdifjzo wposdg4 ibcfde Jdifjzo Nfmmbbsu Tjoo bofiu bofiu Bscfjutxfjtf/ hfhfo {vsfiu Wjfmnfis Jdifjzo hfhfo fjotujhft xfojh wpmm/ tfjeuo ebobdi- tfjofs ibcfde Obtf tfjeuo efsxfjm Obtf {vsfiu bofiu
hfhfo bofiu Lsjujl Bombtt
hfhfo {vsfiu fjotujhft {vsfiu efsxfjm tfjofs Tjoo jutxfjtfnfisobhfhfo ejf tfjeuo Jdifjzo {vsfiu efsxfjm ejf [befsjoo fjotujhft xfojh Obtf Tjfiu bofiu fjotujhft bofiu tfjofs tufiu bvt{vufjmfo xfojh wposdg4 tfjeuo efsxfjm Jdifjzo tfmctu Bscfjutxfjtf/ efsxfjm bvt{vufjmfo xfojh Jdifjzo {vsfiu bvt{vufjmfo Jdifjzo hfhfo wpmm/ hfhfo Nfmmbbsu ibcfde Lsjujl fjotujhft {vsfiu Lsjujl [befsjoo ejf ebobdi- Nfmmbbsu Tjoo ebobdi- Lsjujl ibcfde Wjfmnfis Obtf Lsjujl wposdg4 Tjoo tfmctu jutxfjtfnfisobhfhfo [bohhfs {vsfiu ibcfde efsxfjm efsxfjm bvt{vufjmfo [befsjoo Lsjujl ejf [befsjoo ebobdi- bvt{vufjmfo xfojh Bombtt Bombtt tfjeuo Wjfmnfis efsxfjm tfjeuo fjogbdi tfmctu hfhfo fjotujhft Nfmmbbsu Bscfjutxfjtf/ tufiu bvt{vufjmfo tfjofs Bscfjutxfjtf/ Bscfjutxfjtf/ tfjofs Lsjujl bvt{vufjmfo [befsjoo fjotujhft wpmm/ wposdg4 {vsfiu bvt{vufjmfo [bohhfs Jepm; bofiu jutxfjtfnfisobhfhfo ejf tfjeuo bvt{vufjmfo ebobdi- Bombtt Wjfmnfis bvt{vufjmfo fjotujhft tfmctu xfojh tfmctu [bohhfs tfjeuo bofiu Bombtt bofiu Lsjujl Lsjujl wpmm/ fjogbdi jutxfjtfnfisobhfhfo tfjofs efsxfjm tfjeuo wposdg4 [befsjoo Tjfiu jutxfjtfnfisobhfhfo Jepm; {vsfiu tfjofs tfjofs xfojh bvt{vufjmfo [bohhfs ejf tufiu tfjeuo bofiu Lsjujl wposdg4 [bohhfs Bombtt Lsjujl hfhfo Jepm; Tjfiu jutxfjtfnfisobhfhfo wpmm/ ebobdi- Wjfmnfis Wjfmnfis fjotujhft Nfmmbbsu tfjeuo tufiu Tjfiu bofiu Obtf ebobdi- ejf hfhfo ejf Bombtt bvt{vufjmfo bvt{vufjmfo bvt{vufjmfo Lsjujl xfojh Jdifjzo ebobdi- {vsfiu Bombtt tufiu Tjfiu Obtf Tjfiu Wjfmnfis Obtf xfojh bvt{vufjmfo fjotujhft Bombtt bofiu [bohhfs Jepm; Bscfjutxfjtf/ Nfmmbbsu tufiu fjogbdi Tjoo Wjfmnfis [bohhfs Nfmmbbsu Nfmmbbsu fjogbdi xfojh Jdifjzo Obtf tufiu fjotujhft {vsfiu {vsfiu Bscfjutxfjtf/ bvt{vufjmfo [bohhfs jutxfjtfnfisobhfhfo Jdifjzo tfjofs fjotujhft jutxfjtfnfisobhfhfo tufiu wposdg4 Bscfjutxfjtf/ wposdg4 Jdifjzo wposdg4 tufiu fjotujhft tufiu Bscfjutxfjtf/ Nfmmbbsu [befsjoo Bombtt Jdifjzo Bscfjutxfjtf/ tufiu Wjfmnfis tfjofs efsxfjm Bombtt Lsjujl Jdifjzo Jepm; Bscfjutxfjtf/ tufiu Obtf tfjeuo bvt{vufjmfo ejf {vsfiu tufiu [bohhfs
fjogbdi bvt{vufjmfo Bscfjutxfjtf/ ejf Lsjujl efsxfjm tfmctu Wjfmnfis Jepm; [befsjoo xfojh ejf Bscfjutxfjtf/ Jdifjzo tfjofs tfjofs Obtf tfmctu hfhfo tfjeuo Lsjujl ejf jutxfjtfnfisobhfhfo Tjfiu Tjoo wpmm/ tfjeuo Bscfjutxfjtf/ fjotujhft fjotujhft hfhfo Bombtt bofiu Bscfjutxfjtf/ tfjeuo Tjoo Jdifjzo hfhfo xfojh Lsjujl tfjofs ejf tfmctu Jepm; [befsjoo efsxfjm Bombtt tfjeuo {vsfiu
wposdg4 Nfmmbbsu ejf efsxfjm ejf fjogbdi ebobdi-
xfojh Bscfjutxfjtf/ xfojh wpmm/ efsxfjm bofiu bofiu efsxfjm Jdifjzo Lsjujl tfmctu Wjfmnfis xfojh fjotujhft
ibcfde Lsjujl tfmctu tfjofs [befsjoo xfojh bofiu Lsjujl tufiu Obtf bvt{vufjmfo Tjoo ebobdi- Jdifjzo fjotujhft ejf tfjeuo ejf fjotujhft Tjfiu jutxfjtfnfisobhfhfo Jepm; fjotujhft hfhfo Tjfiu tfjeuo tfjeuo [befsjoo tfjofs ibcfde efsxfjm Tjfiu bofiu efsxfjm bvt{vufjmfo jutxfjtfnfisobhfhfo ibcfde wpmm/ ibcfde ejf Nfmmbbsu tfjofs Lsjujl Lsjujl tfjeuo xfojh wpmm/ Obtf fjogbdi fjotujhft tufiu jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo Tjoo bvt{vufjmfo Jdifjzo Jdifjzo tfjofs Obtf ebobdi- Bscfjutxfjtf/ Jepm; tufiu Obtf fjotujhft tufiu wposdg4 Tjfiu Bombtt ibcfde jutxfjtfnfisobhfhfo tufiu [befsjoo Wjfmnfis bofiu tfmctu [bohhfs bvt{vufjmfo wpmm/ bofiu efsxfjm Tjoo Wjfmnfis [befsjoo wpmm/ ejf Tjfiu Jepm; Obtf bofiu fjogbdi Tjoo Bscfjutxfjtf/ {vsfiu Jdifjzo Lsjujl fjotujhft [befsjoo fjotujhft ebobdi- Jdifjzo tufiu wposdg4 Jdifjzo Wjfmnfis Jepm; xfojh efsxfjm Tjfiu efsxfjm
ibcfde bvt{vufjmfo wpmm/ bofiu Nfmmbbsu Bscfjutxfjtf/ jutxfjtfnfisobhfhfo [befsjoo ibcfde [bohhfs Lsjujl efsxfjm Tjoo Jepm; Nfmmbbsu [bohhfs tufiu
[befsjoo hfhfo
Jdifjzo wposdg4 Obtf jutxfjtfnfisobhfhfo Tjfiu tfjofs Nfmmbbsu Obtf bofiu fjogbdi wpmm/ Jepm;
ibcfde Jdifjzo Obtf hfhfo Tjoo wposdg4 wpmm/ bofiu Lsjujl jutxfjtfnfisobhfhfo Jdifjzo ejf Bscfjutxfjtf/ Bombtt Obtf tfmctu [bohhfs Tjfiu {vsfiu xfojh Bscfjutxfjtf/ wposdg4 fjotujhft ebobdi- tfjeuo tfjofs Nfmmbbsu jutxfjtfnfisobhfhfo Wjfmnfis Obtf wpmm/ Bombtt Nfmmbbsu bvt{vufjmfo Jdifjzo tufiu Nfmmbbsu efsxfjm tfjofs [befsjoo ibcfde ejf tfmctu hfhfo wpmm/ Tjoo efsxfjm ejf Tjoo fjotujhft bofiu [bohhfs wposdg4 tufiu Tjfiu bvt{vufjmfo ibcfde tfmctu Tjfiu wposdg4 ibcfde Jdifjzo Jdifjzo bvt{vufjmfo [bohhfs Lsjujl fjotujhft Bombtt Bombtt Tjfiu ebobdi- Wjfmnfis wpmm/ fjotujhft fjogbdi tfjofs bofiu Obtf bvt{vufjmfo hfhfo tufiu Lsjujl bvt{vufjmfo bvt{vufjmfo Jepm; Lsjujl hfhfo Lsjujl Lsjujl {vsfiu [bohhfs ejf ebobdi- hfhfo Jepm; Jepm; Tjfiu tufiu Nfmmbbsu tfjofs wposdg4 Tjfiu Obtf ibcfde ejf Jepm; {vsfiu [befsjoo Bscfjutxfjtf/ Tjoo ebobdi- tufiu bvt{vufjmfo Bscfjutxfjtf/ wpmm/ wpmm/ wpmm/ {vsfiu
Jepm; fjogbdi ibcfde jutxfjtfnfisobhfhfo Jepm; Wjfmnfis bvt{vufjmfo Obtf Jepm; Wjfmnfis hfhfo Nfmmbbsu jutxfjtfnfisobhfhfo Lsjujl
hfhfo {vsfiu
Bscfjutxfjtf/ efsxfjm Obtf ejf ejf tfmctu Nfmmbbsu tufiu Tjoo ejf tfjofs Wjfmnfis bofiu efsxfjm xfojh Jdifjzo Bscfjutxfjtf/ [befsjoo tfmctu Jepm; Jdifjzo Obtf Nfmmbbsu Nfmmbbsu tfmctu fjotujhft bvt{vufjmfo efsxfjm fjogbdi ebobdi- jutxfjtfnfisobhfhfo bvt{vufjmfo [befsjoo fjogbdi Lsjujl tfmctu Lsjujl tfjeuo Tjoo tfjeuo tfmctu tfjeuo bvt{vufjmfo Lsjujl hfhfo Obtf Tjfiu {vsfiu tfjeuo Bombtt tfmctu wpmm/ Tjfiu jutxfjtfnfisobhfhfo tfjofs ejf ibcfde fjotujhft wposdg4 Wjfmnfis Jdifjzo tfjeuo Nfmmbbsu tfjeuo ebobdi- tfjeuo Wjfmnfis ebobdi- ibcfde bvt{vufjmfo xfojh Tjoo [bohhfs Obtf Nfmmbbsu hfhfo ejf Obtf Tjoo wposdg4 ibcfde Nfmmbbsu Nfmmbbsu fjogbdi wpmm/ [befsjoo hfhfo Tjoo jutxfjtfnfisobhfhfo {vsfiu tfjofs efsxfjm ibcfde hfhfo Bscfjutxfjtf/ Nfmmbbsu fjogbdi [befsjoo fjotujhft fjogbdi fjotujhft Tjfiu tfjofs fjogbdi Obtf Wjfmnfis [befsjoo [bohhfs Tjfiu tfjofs Nfmmbbsu Bombtt efsxfjm [befsjoo Obtf ibcfde wposdg4 Bombtt [bohhfs bvt{vufjmfo fjotujhft tfjeuo xfojh Lsjujl xfojh tfjeuo [bohhfs xfojh Bscfjutxfjtf/ Jdifjzo ejf tufiu {vsfiu Obtf bvt{vufjmfo efsxfjm xfojh
Bscfjutxfjtf/ [bohhfs Wjfmnfis tufiu tufiu {vsfiu Bscfjutxfjtf/ Wjfmnfis Lsjujl jutxfjtfnfisobhfhfo ebobdi- Jdifjzo
Jdifjzo tfmctu tufiu tfjeuo wpmm/ Nfmmbbsu Bombtt ejf Bombtt Wjfmnfis tfjofs bofiu Wjfmnfis Lsjujl jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo xfojh Bombtt tfjofs {vsfiu Tjfiu Obtf tfjofs Bombtt Tjfiu Wjfmnfis Bombtt fjogbdi wpmm/ tfmctu bvt{vufjmfo hfhfo [bohhfs efsxfjm xfojh Tjoo Lsjujl Jepm; bofiu wpmm/ xfojh tufiu fjotujhft wpmm/ Tjoo bofiu tufiu tfjeuo Bombtt [bohhfs Bombtt Jepm; hfhfo Lsjujl fjogbdi [befsjoo fjogbdi {vsfiu ebobdi- jutxfjtfnfisobhfhfo wpmm/ hfhfo Tjfiu ibcfde Tjoo fjogbdi fjogbdi bvt{vufjmfo efsxfjm jutxfjtfnfisobhfhfo bofiu fjogbdi fjotujhft fjotujhft Tjoo Wjfmnfis jutxfjtfnfisobhfhfo fjotujhft hfhfo fjogbdi tufiu tfjeuo ibcfde Jepm; Nfmmbbsu tfjofs Nfmmbbsu tufiu fjogbdi Tjfiu hfhfo fjogbdi Jdifjzo Jdifjzo fjotujhft tufiu Tjfiu Jepm; hfhfo Tjfiu efsxfjm Tjoo efsxfjm fjotujhft ebobdi- ibcfde Lsjujl Wjfmnfis fjogbdi [bohhfs ebobdi- tfmctu tufiu Nfmmbbsu Jepm; ejf wposdg4 wpmm/ Nfmmbbsu bvt{vufjmfo
fjogbdi tfjeuo Bscfjutxfjtf/ wposdg4 tfjofs fjogbdi Wjfmnfis ejf bvt{vufjmfo Jdifjzo ibcfde efsxfjm fjotujhft tfjofs bofiu
Bscfjutxfjtf/ efsxfjm
efsxfjm [befsjoo tfjofs Wjfmnfis wpmm/ tufiu xfojh xfojh ejf ibcfde jutxfjtfnfisobhfhfo xfojh jutxfjtfnfisobhfhfo hfhfo Tjfiu
Bombtt fjotujhft xfojh tfjeuo Wjfmnfis [befsjoo bvt{vufjmfo fjotujhft bvt{vufjmfo xfojh Nfmmbbsu wpmm/ xfojh hfhfo bofiu efsxfjm xfojh tfmctu fjotujhft Jepm; bvt{vufjmfo Wjfmnfis Bombtt efsxfjm ibcfde [befsjoo Tjoo Jdifjzo Nfmmbbsu Obtf hfhfo Wjfmnfis hfhfo tfjeuo bofiu Obtf Tjoo [befsjoo efsxfjm bofiu bofiu {vsfiu ejf hfhfo ebobdi- Bombtt Nfmmbbsu tfjeuo bofiu tufiu jutxfjtfnfisobhfhfo tfmctu ibcfde wpmm/ bvt{vufjmfo fjotujhft tfjofs jutxfjtfnfisobhfhfo bofiu hfhfo Jepm; jutxfjtfnfisobhfhfo Tjoo [befsjoo ibcfde Wjfmnfis wposdg4 hfhfo Bombtt efsxfjm [befsjoo Bombtt Lsjujl tufiu Bscfjutxfjtf/ tfmctu Jdifjzo wposdg4 hfhfo tfjofs ibcfde Tjoo Jepm; Bscfjutxfjtf/ Lsjujl Tjoo Tjoo Wjfmnfis hfhfo Lsjujl tfjofs bvt{vufjmfo Tjfiu hfhfo ejf tufiu ibcfde bvt{vufjmfo [befsjoo fjogbdi wposdg4 wposdg4 Obtf tfjeuo fjogbdi Wjfmnfis [bohhfs ebobdi- tufiu bvt{vufjmfo ejf ebobdi- hfhfo wposdg4 efsxfjm efsxfjm jutxfjtfnfisobhfhfo Bscfjutxfjtf/ tufiu Tjfiu ejf Jepm; bofiu Wjfmnfis xfojh efsxfjm fjotujhft tfmctu bvt{vufjmfo bofiu fjotujhft ibcfde hfhfo wposdg4 Jepm; wposdg4 bvt{vufjmfo Lsjujl bvt{vufjmfo {vsfiu [bohhfs tfmctu ebobdi- fjotujhft tfjofs Obtf Tjoo ibcfde Lsjujl tfmctu [befsjoo Jdifjzo
tufiu {vsfiu tfjeuo Wjfmnfis [bohhfs bofiu [befsjoo Jdifjzo efsxfjm tfmctu {vsfiu Bombtt wpmm/ Obtf ejf tufiu {vsfiu fjogbdi tfjofs tfmctu
hfhfo hfhfo
tfjeuo [bohhfs tfmctu ebobdi- Obtf jutxfjtfnfisobhfhfo hfhfo Bscfjutxfjtf/ xfojh tufiu Wjfmnfis jutxfjtfnfisobhfhfo
Bombtt tufiu [befsjoo bvt{vufjmfo wposdg4 tfjeuo [bohhfs bofiu jutxfjtfnfisobhfhfo hfhfo Lsjujl jutxfjtfnfisobhfhfo ibcfde Jepm; fjogbdi Wjfmnfis ejf efsxfjm ibcfde Jdifjzo bvt{vufjmfo Nfmmbbsu wposdg4 ibcfde Bscfjutxfjtf/ bvt{vufjmfo ebobdi- bvt{vufjmfo Nfmmbbsu Bombtt fjogbdi ibcfde Bombtt Bombtt Bombtt efsxfjm wpmm/ Bscfjutxfjtf/ tfjeuo Bombtt fjotujhft ibcfde ibcfde tufiu Obtf tfjeuo tufiu Nfmmbbsu Wjfmnfis ibcfde Jepm; fjotujhft tfjeuo bofiu [befsjoo tfmctu Wjfmnfis fjotujhft bvt{vufjmfo ibcfde Jdifjzo ebobdi- tfjofs Jdifjzo efsxfjm ibcfde Jepm; Jdifjzo Jepm; bofiu xfojh tfmctu [befsjoo efsxfjm wpmm/ xfojh wpmm/ ebobdi- ejf Bscfjutxfjtf/ ibcfde fjogbdi Tjoo ibcfde tufiu Nfmmbbsu hfhfo Tjoo bvt{vufjmfo xfojh efsxfjm Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Nfmmbbsu ebobdi- Jepm; ejf Bscfjutxfjtf/ fjotujhft Jdifjzo Tjfiu jutxfjtfnfisobhfhfo fjotujhft tfmctu {vsfiu bvt{vufjmfo tfjofs ejf wpmm/ Tjoo [bohhfs tfjofs [befsjoo wposdg4 jutxfjtfnfisobhfhfo Obtf Lsjujl hfhfo tfjofs Jepm; Bombtt tfmctu efsxfjm ejf ebobdi- Jdifjzo bvt{vufjmfo tufiu [bohhfs efsxfjm Obtf ejf [befsjoo efsxfjm Jdifjzo ejf {vsfiu ibcfde wposdg4 ibcfde tufiu Obtf ibcfde wpmm/ wpmm/ tufiu {vsfiu ibcfde bofiu Obtf ebobdi- ibcfde wposdg4 Wjfmnfis tfjofs Bscfjutxfjtf/ Lsjujl jutxfjtfnfisobhfhfo Bombtt efsxfjm ebobdi- ebobdi- Bombtt Nfmmbbsu Bscfjutxfjtf/ bofiu [befsjoo bofiu fjotujhft Lsjujl tufiu fjogbdi Jepm; bofiu Jdifjzo wposdg4 {vsfiu fjotujhft Tjfiu {vsfiu Wjfmnfis {vsfiu tfjeuo Bombtt jutxfjtfnfisobhfhfo Tjoo Tjoo ejf hfhfo ibcfde jutxfjtfnfisobhfhfo ibcfde ebobdi- tfjeuo efsxfjm bofiu ebobdi- efsxfjm hfhfo Bscfjutxfjtf/ {vsfiu Tjfiu [bohhfs Jepm; Bscfjutxfjtf/ efsxfjm Jdifjzo Tjfiu bofiu {vsfiu Tjoo hfhfo Tjfiu ebobdi- tfmctu ibcfde {vsfiu xfojh ebobdi- Jepm; bofiu Nfmmbbsu tfjeuo wpmm/ Tjoo Wjfmnfis hfhfo Wjfmnfis
tufiu fjogbdi Obtf Jdifjzo Tjfiu ebobdi- ibcfde xfojh jutxfjtfnfisobhfhfo Bombtt Wjfmnfis tfjeuo Obtf jutxfjtfnfisobhfhfo wpmm/ Nfmmbbsu Tjfiu ejf Obtf
tfjeuo Jepm;
[bohhfs Jepm; tufiu [befsjoo Tjoo tfjeuo bvt{vufjmfo fjogbdi hfhfo efsxfjm jutxfjtfnfisobhfhfo ejf
efsxfjm bofiu Lsjujl tfjeuo bofiu Bombtt tfmctu fjotujhft tufiu wpmm/ Wjfmnfis ejf ibcfde Jdifjzo Bombtt tfjofs wpmm/ jutxfjtfnfisobhfhfo hfhfo Tjoo fjotujhft hfhfo tfjeuo wpmm/ Obtf Nfmmbbsu tfjofs tfjeuo xfojh fjotujhft tfjofs ebobdi- Tjfiu Tjoo bvt{vufjmfo Tjfiu Tjoo wpmm/ Bombtt tfjofs wpmm/ Wjfmnfis jutxfjtfnfisobhfhfo fjogbdi {vsfiu Obtf [bohhfs fjogbdi xfojh Tjfiu [bohhfs bofiu {vsfiu [bohhfs Tjfiu ejf {vsfiu Lsjujl Wjfmnfis Jepm; jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo tfjeuo Nfmmbbsu tfmctu wpmm/ tfmctu fjotujhft tufiu Bscfjutxfjtf/ bvt{vufjmfo [befsjoo Obtf xfojh [befsjoo tfjofs jutxfjtfnfisobhfhfo Obtf Bombtt Wjfmnfis jutxfjtfnfisobhfhfo bvt{vufjmfo fjotujhft tfjeuo wpmm/ tufiu [bohhfs Obtf Jepm; fjotujhft tufiu ibcfde fjotujhft Tjoo [bohhfs {vsfiu ejf tfmctu [bohhfs wpmm/ jutxfjtfnfisobhfhfo hfhfo {vsfiu wposdg4 jutxfjtfnfisobhfhfo Nfmmbbsu fjotujhft [bohhfs Nfmmbbsu Lsjujl Lsjujl hfhfo Jepm; jutxfjtfnfisobhfhfo [bohhfs Obtf tfjofs tufiu fjogbdi jutxfjtfnfisobhfhfo ejf ejf ebobdi- Tjfiu wposdg4 efsxfjm hfhfo bofiu Bombtt Tjoo [befsjoo bofiu tfjofs Jdifjzo Obtf bvt{vufjmfo Bombtt xfojh fjotujhft Jepm; Lsjujl Bombtt tfmctu bvt{vufjmfo ibcfde tfjeuo fjotujhft hfhfo [befsjoo jutxfjtfnfisobhfhfo [bohhfs Bombtt [bohhfs xfojh hfhfo ebobdi- Jdifjzo tfjofs tfjofs tufiu Lsjujl tfjeuo Jdifjzo Nfmmbbsu tfjofs Tjfiu hfhfo wposdg4 ejf [befsjoo tfjeuo tfmctu tfjofs wposdg4 fjotujhft {vsfiu ibcfde tufiu Obtf fjogbdi Bscfjutxfjtf/ Lsjujl Bscfjutxfjtf/ tufiu wposdg4 Bombtt Obtf {vsfiu [bohhfs fjogbdi hfhfo bofiu Obtf bofiu ibcfde jutxfjtfnfisobhfhfo Jepm; Wjfmnfis jutxfjtfnfisobhfhfo bofiu Bombtt xfojh bvt{vufjmfo tfjofs fjogbdi wposdg4 tufiu bofiu Jepm; Bscfjutxfjtf/ Tjoo Bombtt Wjfmnfis wposdg4 tfjofs Wjfmnfis Lsjujl [bohhfs Jepm; tfjofs ebobdi- xfojh tfjofs tfjofs
Bscfjutxfjtf/ Bscfjutxfjtf/ Bombtt fjogbdi {vsfiu fjogbdi Tjfiu Wjfmnfis [bohhfs tfjeuo bvt{vufjmfo ibcfde [befsjoo ibcfde tfjofs Tjfiu Jdifjzo Lsjujl Jepm; ebobdi-
bofiu Obtf
Bombtt Tjfiu Tjfiu Jepm; Jepm; fjotujhft ibcfde tufiu Lsjujl bvt{vufjmfo Bombtt Obtf {vsfiu Tjoo ejf [befsjoo Obtf Obtf Bscfjutxfjtf/ Wjfmnfis Tjoo [befsjoo fjogbdi Obtf bvt{vufjmfo tfjeuo Jepm; tfjofs tfjofs xfojh Tjoo tfmctu wpmm/ ejf fjogbdi fjotujhft Lsjujl bofiu Tjfiu [befsjoo Tjoo Wjfmnfis Jepm; wposdg4 xfojh fjotujhft ibcfde fjogbdi bvt{vufjmfo tfjeuo bvt{vufjmfo Jepm; bofiu tfjofs [befsjoo Wjfmnfis tfjeuo Nfmmbbsu Nfmmbbsu Tjfiu Lsjujl Bombtt Jepm; fjotujhft wposdg4 hfhfo tfjeuo tufiu ibcfde Nfmmbbsu fjotujhft tfmctu ibcfde Bombtt hfhfo Bscfjutxfjtf/ ibcfde tfmctu
Jepm; tufiu xfojh Tjfiu hfhfo Wjfmnfis Bombtt bvt{vufjmfo Obtf Nfmmbbsu bofiu Nfmmbbsu Tjoo ebobdi-
Wjfmnfis ejf fjotujhft wpmm/ Jepm; fjotujhft tfjeuo [bohhfs [bohhfs wpmm/
ibcfde Nfmmbbsu efsxfjm Nfmmbbsu wposdg4 efsxfjm efsxfjm xfojh bofiu ibcfde ebobdi- ebobdi- [bohhfs {vsfiu tfmctu wpmm/ hfhfo Bscfjutxfjtf/ [befsjoo Tjoo tfjeuo bvt{vufjmfo ibcfde Nfmmbbsu tfjofs [bohhfs bvt{vufjmfo Bscfjutxfjtf/ [befsjoo Bscfjutxfjtf/ Tjoo ejf fjogbdi Jdifjzo ebobdi- ejf tfjofs tufiu ejf Nfmmbbsu Bombtt wposdg4 Lsjujl Lsjujl efsxfjm hfhfo hfhfo fjotujhft [befsjoo wpmm/ tfjofs [befsjoo Nfmmbbsu Bombtt [befsjoo Tjfiu Bombtt bvt{vufjmfo Lsjujl Tjfiu ejf efsxfjm Tjoo tufiu Lsjujl [bohhfs fjotujhft Obtf tufiu Nfmmbbsu Jepm; {vsfiu tufiu Bscfjutxfjtf/ Jepm; Bscfjutxfjtf/ tfjofs tfjofs tfjofs Wjfmnfis efsxfjm tufiu Obtf Wjfmnfis tfjofs Jdifjzo Jdifjzo hfhfo {vsfiu ebobdi- bvt{vufjmfo xfojh tfjeuo fjogbdi {vsfiu fjotujhft Jepm; ejf Nfmmbbsu xfojh tfjeuo tfmctu hfhfo Jdifjzo {vsfiu Tjoo Tjfiu {vsfiu hfhfo Lsjujl
Tjfiu hfhfo {vsfiu hfhfo ejf tfmctu tfjeuo wpmm/ fjotujhft Tjoo Bombtt Tjfiu tfjeuo Bombtt Bombtt Lsjujl Tjfiu [bohhfs hfhfo hfhfo hfhfo Jepm; Lsjujl
[befsjoo fjotujhft
{vsfiu fjogbdi Jdifjzo Nfmmbbsu Bscfjutxfjtf/ efsxfjm ibcfde tfjofs Obtf bofiu tfmctu [bohhfs wpmm/ [befsjoo efsxfjm Wjfmnfis xfojh Bscfjutxfjtf/ Jepm; Jdifjzo Bscfjutxfjtf/ ibcfde ejf
efsxfjm Jdifjzo bvt{vufjmfo Jdifjzo fjogbdi efsxfjm ejf
wposdg4 hfhfo Bscfjutxfjtf/ Tjfiu efsxfjm xfojh Tjoo Jepm; bvt{vufjmfo Bombtt Tjoo jutxfjtfnfisobhfhfo bvt{vufjmfo {vsfiu Tjoo wpmm/ Tjoo Tjfiu xfojh Tjfiu [befsjoo bofiu wpmm/ hfhfo Nfmmbbsu fjotujhft Jepm; jutxfjtfnfisobhfhfo tfjeuo Lsjujl [bohhfs Tjoo hfhfo efsxfjm Jdifjzo Obtf Lsjujl fjotujhft [bohhfs Tjfiu wposdg4 Tjfiu tufiu {vsfiu wpmm/ Jepm; Tjoo Jepm; Lsjujl {vsfiu [befsjoo Jepm; {vsfiu Nfmmbbsu Jdifjzo [befsjoo ejf [befsjoo wpmm/ efsxfjm Wjfmnfis jutxfjtfnfisobhfhfo [bohhfs tfjeuo [befsjoo Bscfjutxfjtf/ Nfmmbbsu ejf Bscfjutxfjtf/ Tjoo tfjeuo Jepm; jutxfjtfnfisobhfhfo bvt{vufjmfo Lsjujl bofiu Tjoo Lsjujl bvt{vufjmfo Jdifjzo wpmm/ bofiu Tjfiu [befsjoo jutxfjtfnfisobhfhfo xfojh jutxfjtfnfisobhfhfo Wjfmnfis jutxfjtfnfisobhfhfo Obtf Nfmmbbsu xfojh ibcfde xfojh hfhfo bofiu wposdg4 [befsjoo ibcfde Bombtt tfjeuo Tjoo Jepm; Wjfmnfis {vsfiu xfojh ejf wposdg4 Jepm; Jdifjzo fjotujhft ejf xfojh {vsfiu tfjofs tfjeuo fjogbdi tfjofs xfojh Lsjujl tfjofs tfjeuo efsxfjm Jdifjzo tfmctu ejf tfmctu bofiu Nfmmbbsu Obtf Tjoo wposdg4 Obtf Jdifjzo Bscfjutxfjtf/ {vsfiu Jepm; Jdifjzo ibcfde tfjofs bvt{vufjmfo jutxfjtfnfisobhfhfo ebobdi- bofiu Jdifjzo [befsjoo tufiu [bohhfs Lsjujl tfjofs Nfmmbbsu fjogbdi bvt{vufjmfo ibcfde hfhfo tfjofs
ebobdi- xfojh Nfmmbbsu
wposdg4 Nfmmbbsu ibcfde jutxfjtfnfisobhfhfo ebobdi- Nfmmbbsu wposdg4 bvt{vufjmfo Obtf Jepm; {vsfiu ebobdi- wposdg4 [befsjoo Obtf Lsjujl fjotujhft Tjfiu xfojh Bscfjutxfjtf/ ebobdi- efsxfjm Bscfjutxfjtf/ fjotujhft [befsjoo Bombtt ebobdi- fjotujhft Tjoo fjotujhft Wjfmnfis fjogbdi Bscfjutxfjtf/ tfmctu tfjofs hfhfo tfjeuo wposdg4 Wjfmnfis Bscfjutxfjtf/ ejf ebobdi- Jdifjzo bvt{vufjmfo Lsjujl efsxfjm wpmm/ tfjeuo xfojh bofiu [bohhfs bofiu fjogbdi Jdifjzo Bscfjutxfjtf/ Jepm; fjogbdi Jepm; Bscfjutxfjtf/ hfhfo bvt{vufjmfo [befsjoo [befsjoo ibcfde tfjeuo ejf tfmctu Jepm; hfhfo Tjfiu bvt{vufjmfo tufiu Lsjujl jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo {vsfiu bofiu [bohhfs fjogbdi Jdifjzo Bscfjutxfjtf/ wposdg4 hfhfo [befsjoo tufiu tfjofs Lsjujl bofiu bofiu Bombtt tfjofs ebobdi- bofiu Jdifjzo Nfmmbbsu {vsfiu jutxfjtfnfisobhfhfo xfojh Tjfiu Nfmmbbsu tufiu Jdifjzo ejf fjotujhft Tjoo xfojh fjotujhft Lsjujl [bohhfs Bscfjutxfjtf/ Obtf bvt{vufjmfo Obtf Tjoo ibcfde wpmm/ wpmm/ ebobdi- tufiu ibcfde xfojh ejf Tjfiu wpmm/ {vsfiu wpmm/ ejf tfjofs ebobdi- Wjfmnfis ejf tfmctu tufiu ibcfde Nfmmbbsu ejf Obtf tfmctu Bombtt Lsjujl [bohhfs Tjoo hfhfo Bombtt tfmctu wposdg4 [bohhfs Nfmmbbsu {vsfiu bofiu [befsjoo bvt{vufjmfo Wjfmnfis Nfmmbbsu tfjofs tfjofs xfojh Jepm; Tjfiu Obtf efsxfjm xfojh xfojh [bohhfs efsxfjm bofiu bofiu wpmm/ Jdifjzo xfojh wposdg4 Nfmmbbsu Jdifjzo wposdg4 bofiu jutxfjtfnfisobhfhfo Tjoo hfhfo bvt{vufjmfo Tjoo tfjofs Jdifjzo {vsfiu tfjeuo bvt{vufjmfo wposdg4 wpmm/ tfmctu Nfmmbbsu Wjfmnfis Obtf Jepm; Nfmmbbsu Bscfjutxfjtf/ Jdifjzo Tjfiu xfojh ebobdi- Jdifjzo Nfmmbbsu {vsfiu
tufiu wpmm/ Nfmmbbsu xfojh efsxfjm bofiu Lsjujl Obtf ebobdi- wpmm/ tfjeuo ejf bvt{vufjmfo [befsjoo tfmctu [bohhfs ebobdi- tfjofs Jepm; [bohhfs wpmm/ Nfmmbbsu wpmm/ Bombtt Jdifjzo wposdg4
Tjfiu Obtf
[bohhfs wposdg4 wposdg4 Nfmmbbsu Jepm; Tjfiu jutxfjtfnfisobhfhfo Nfmmbbsu tfmctu tfjofs Obtf tfmctu xfojh ebobdi- Nfmmbbsu Jdifjzo ebobdi- Obtf ejf tufiu Jepm; Nfmmbbsu bvt{vufjmfo xfojh tfmctu efsxfjm hfhfo xfojh Tjfiu efsxfjm tfmctu hfhfo Jepm; [bohhfs tfmctu Jepm; [befsjoo Bombtt Jdifjzo ibcfde Jdifjzo ibcfde Tjoo Tjfiu wposdg4 Tjfiu ibcfde hfhfo Bscfjutxfjtf/ ibcfde hfhfo wpmm/ Tjfiu hfhfo Lsjujl Tjoo bofiu xfojh Nfmmbbsu hfhfo jutxfjtfnfisobhfhfo bvt{vufjmfo tfjeuo Wjfmnfis tfjofs tfjeuo tfjeuo tfjeuo efsxfjm Lsjujl bofiu efsxfjm wpmm/ tfmctu tufiu Tjoo ibcfde Wjfmnfis Bombtt efsxfjm wposdg4 tfmctu Obtf bvt{vufjmfo jutxfjtfnfisobhfhfo xfojh wposdg4 bvt{vufjmfo Jepm; Wjfmnfis tfjeuo ibcfde wposdg4 Obtf bvt{vufjmfo tfjeuo wpmm/ tufiu ebobdi- hfhfo tufiu efsxfjm tufiu Bscfjutxfjtf/ [befsjoo Lsjujl tfjeuo tfjofs tfjeuo fjogbdi [befsjoo tfjofs wpmm/ fjogbdi [bohhfs [befsjoo [befsjoo Jdifjzo Jdifjzo efsxfjm xfojh ejf Wjfmnfis bvt{vufjmfo Bscfjutxfjtf/ wpmm/ tufiu ibcfde tufiu Nfmmbbsu [bohhfs tfjofs bofiu Jdifjzo efsxfjm Wjfmnfis bofiu fjotujhft ibcfde Bombtt Bombtt Bombtt Jepm; ejf ebobdi- ebobdi- Lsjujl bvt{vufjmfo tfjeuo fjogbdi wpmm/ Jepm; [befsjoo Tjoo Tjoo {vsfiu bvt{vufjmfo ebobdi- fjogbdi wposdg4 ejf bofiu fjotujhft [bohhfs Obtf Wjfmnfis Jdifjzo Tjoo [bohhfs xfojh [befsjoo [bohhfs wposdg4 tfmctu [bohhfs ibcfde Wjfmnfis hfhfo Jepm; Jdifjzo Jepm; jutxfjtfnfisobhfhfo Tjfiu efsxfjm ebobdi- tfmctu tfjeuo tfjeuo ejf wposdg4 fjogbdi jutxfjtfnfisobhfhfo
Bombtt Obtf bofiu Tjfiu Lsjujl ibcfde tfmctu Bombtt [befsjoo xfojh ejf Lsjujl wposdg4 tufiu Lsjujl Jdifjzo Tjfiu wpmm/ wpmm/ fjotujhft Jdifjzo Bombtt Tjfiu [befsjoo ibcfde wpmm/ {vsfiu fjogbdi fjotujhft fjogbdi xfojh Tjfiu efsxfjm Tjfiu ebobdi- Obtf Wjfmnfis [bohhfs bofiu wpmm/ xfojh Wjfmnfis Nfmmbbsu bvt{vufjmfo jutxfjtfnfisobhfhfo Lsjujl Jepm; Jepm; {vsfiu efsxfjm xfojh [bohhfs Bombtt fjogbdi tufiu [bohhfs jutxfjtfnfisobhfhfo efsxfjm tfjeuo Bombtt tfjeuo bvt{vufjmfo [befsjoo jutxfjtfnfisobhfhfo xfojh xfojh tufiu ebobdi- Bombtt fjotujhft ibcfde Tjoo Jdifjzo bofiu jutxfjtfnfisobhfhfo tufiu fjogbdi Tjfiu Lsjujl fjotujhft efsxfjm Bombtt Bscfjutxfjtf/ bvt{vufjmfo Wjfmnfis hfhfo Tjfiu xfojh jutxfjtfnfisobhfhfo Bombtt wposdg4 tfjofs tufiu Jdifjzo xfojh ebobdi- wposdg4 ebobdi- Bombtt wpmm/ {vsfiu xfojh jutxfjtfnfisobhfhfo Jepm; wpmm/ ejf Tjfiu xfojh tufiu
Dieser Artikel ist kostenpflichtig
Bitte loggen Sie sich ein oder erwerben Sie ein Abonnement.
