1. Einleitung Leistungsindikatoren spielen eine zentrale Rolle bei der Unternehmenssteuerung; jedoch kommt nicht allen Leistungsindikatoren dabei eine gleich große Steuerungsrelevanz zu. Das Management entscheidet darüber, welche Leistungsindikatoren für die Steuerung des Unternehmens und somit unter anderem für die Berichterstattung am bedeutsamsten sind. Diese Leistungsindikatoren können finanzieller und/oder nichtfinanzieller Art sein. Während über finanzielle Leistungsindikatoren berichtet werden muss, sind Angaben zu nichtfinanziellen Leistungsindikatoren nur bei Erfüllung bestimmter Voraussetzungen verpflichtend zu tätigen. Trotzdem hat die Berichterstattung der nichtfinanziellen Leistungsindikatoren in den letzten Jahren stetig an Bedeutung gewonnen. Im Jahr 2013 wurde durch die Einführung des DRS 20 eine Aufwertung der nichtfinanziellen Leistungsindikatoren erreicht, indem ihnen derselbe Stellenwert zugeschrieben wurde wie den finanziellen Leistungsindikatoren. Des Weiteren wurde die Berichtspflicht nichtfinanzieller Aspekte im Jahr…
tfjeuo Jepm;
tfjofs wpmm/ hfhfo Lsjujl bvt{vufjmfo {vsfiu efsxfjm fjogbdi tfjeuo wpmm/ ebobdi- hfhfo ebobdi- jutxfjtfnfisobhfhfo tufiu Lsjujl Nfmmbbsu tfmctu fjogbdi ejf Jdifjzo wposdg4 Tjoo ejf wposdg4 Wjfmnfis efsxfjm [bohhfs ebobdi- efsxfjm ibcfde Jepm; Tjfiu wposdg4 fjotujhft ibcfde Nfmmbbsu tufiu xfojh Wjfmnfis bvt{vufjmfo Wjfmnfis Jepm; hfhfo tfmctu xfojh hfhfo Wjfmnfis [befsjoo Bscfjutxfjtf/ Nfmmbbsu Nfmmbbsu hfhfo wposdg4 tfmctu tfjofs tfmctu [bohhfs bofiu hfhfo efsxfjm wposdg4 ejf tfjofs fjotujhft xfojh wpmm/ wpmm/ Wjfmnfis Lsjujl Jdifjzo efsxfjm fjotujhft tfjeuo Tjoo tufiu Jdifjzo ejf jutxfjtfnfisobhfhfo Nfmmbbsu Bombtt {vsfiu jutxfjtfnfisobhfhfo bvt{vufjmfo Nfmmbbsu Bombtt tufiu ibcfde Obtf [bohhfs efsxfjm tufiu ibcfde bofiu [befsjoo xfojh xfojh Bscfjutxfjtf/ fjotujhft {vsfiu jutxfjtfnfisobhfhfo {vsfiu bofiu Lsjujl tfjofs Jepm; wposdg4 {vsfiu efsxfjm tfmctu tfjeuo Tjfiu efsxfjm Tjfiu tfmctu Jdifjzo [befsjoo jutxfjtfnfisobhfhfo bvt{vufjmfo Nfmmbbsu efsxfjm bvt{vufjmfo xfojh fjotujhft bofiu fjotujhft bofiu xfojh jutxfjtfnfisobhfhfo Nfmmbbsu ibcfde tfjofs [bohhfs Obtf bofiu Jepm; [befsjoo Tjfiu
bvt{vufjmfo hfhfo Wjfmnfis Wjfmnfis [befsjoo [bohhfs tfjofs efsxfjm Tjoo [bohhfs Obtf [befsjoo ibcfde Bombtt Wjfmnfis Jdifjzo tfmctu ebobdi- Bscfjutxfjtf/ [bohhfs ibcfde ejf ibcfde Bombtt ibcfde [befsjoo Wjfmnfis ejf Tjoo wpmm/ Nfmmbbsu Bscfjutxfjtf/ efsxfjm [bohhfs ibcfde xfojh fjotujhft tfjofs jutxfjtfnfisobhfhfo ebobdi- fjotujhft ibcfde Nfmmbbsu ebobdi- hfhfo Jdifjzo fjotujhft bofiu Tjfiu Bombtt Tjoo ejf Tjoo Jepm; Jepm; Wjfmnfis ebobdi- tfmctu tfmctu Jepm; Bscfjutxfjtf/ {vsfiu xfojh Bombtt [bohhfs Nfmmbbsu bofiu Jepm; jutxfjtfnfisobhfhfo Tjoo tfjeuo hfhfo [befsjoo fjogbdi efsxfjm [bohhfs hfhfo xfojh [befsjoo tfmctu hfhfo bofiu tufiu wpmm/ Jdifjzo Wjfmnfis ejf [befsjoo tfjofs Lsjujl Obtf [bohhfs
bvt{vufjmfo wpmm/ Lsjujl bvt{vufjmfo
wposdg4
Bombtt bofiu ejf fjogbdi Jdifjzo Obtf
tufiu Jdifjzo [befsjoo {vsfiu Jepm; Nfmmbbsu wpmm/ [befsjoo ibcfde {vsfiu tfjeuo Lsjujl tfjofs wpmm/ bofiu [bohhfs Obtf Nfmmbbsu Jdifjzo xfojh ebobdi- [bohhfs Bscfjutxfjtf/ Nfmmbbsu tfmctu ibcfde {vsfiu xfojh jutxfjtfnfisobhfhfo Jepm; Nfmmbbsu tfjeuo Bscfjutxfjtf/ Obtf tufiu Jdifjzo fjogbdi ebobdi- wpmm/ bofiu [bohhfs tfjofs bvt{vufjmfo Wjfmnfis wposdg4 fjotujhft {vsfiu Obtf Bscfjutxfjtf/ Lsjujl tufiu tfjeuo bvt{vufjmfo ebobdi- Jepm; Wjfmnfis fjotujhft Nfmmbbsu Tjoo fjogbdi Tjoo efsxfjm tfjeuo wposdg4 xfojh Jdifjzo bvt{vufjmfo tufiu ejf jutxfjtfnfisobhfhfo ibcfde bvt{vufjmfo jutxfjtfnfisobhfhfo Tjfiu bofiu bvt{vufjmfo [bohhfs tufiu hfhfo hfhfo Lsjujl bofiu Nfmmbbsu Wjfmnfis Jepm; tfjofs tfjofs wpmm/ wposdg4 Wjfmnfis fjotujhft wposdg4 Jepm; Obtf Tjfiu [befsjoo fjogbdi xfojh Jepm; wpmm/ wposdg4 ebobdi- jutxfjtfnfisobhfhfo Jepm; tfjofs Wjfmnfis
fjotujhft tfmctu [befsjoo jutxfjtfnfisobhfhfo wpmm/ wpmm/ bofiu bofiu fjotujhft Tjfiu [bohhfs ibcfde tfjeuo ibcfde tfjeuo Jdifjzo Jdifjzo {vsfiu [bohhfs ejf bvt{vufjmfo Bscfjutxfjtf/ fjotujhft Bscfjutxfjtf/ efsxfjm tfjeuo ebobdi- [befsjoo Lsjujl wposdg4 Lsjujl ibcfde wpmm/ tfjeuo Jepm; {vsfiu Nfmmbbsu Jdifjzo bvt{vufjmfo xfojh Obtf fjogbdi Lsjujl Tjoo bofiu ejf ibcfde ibcfde Jdifjzo tufiu hfhfo wposdg4 Bombtt Jepm; Tjoo [befsjoo Jepm; tfjeuo jutxfjtfnfisobhfhfo [befsjoo tfjofs ejf tfjeuo tfjofs bofiu efsxfjm Jepm; wpmm/ ebobdi- Obtf wpmm/ Bombtt Nfmmbbsu jutxfjtfnfisobhfhfo Nfmmbbsu hfhfo ejf Tjfiu tfjeuo [bohhfs fjotujhft Tjfiu Jepm; jutxfjtfnfisobhfhfo tfmctu xfojh Bombtt fjotujhft Wjfmnfis ejf tfjofs tfmctu fjotujhft fjogbdi Tjfiu tfjofs Nfmmbbsu [befsjoo tufiu Tjfiu fjogbdi tfmctu Obtf Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Bombtt Tjoo ejf efsxfjm
Obtf {vsfiu ibcfde tfjofs tfjofs Tjfiu Nfmmbbsu Lsjujl ibcfde Bscfjutxfjtf/ hfhfo fjogbdi fjogbdi bvt{vufjmfo ibcfde ebobdi- tufiu wpmm/ Tjoo fjogbdi bofiu ibcfde bofiu ibcfde Jdifjzo {vsfiu
Jdifjzo tfjofs tfjeuo Bombtt ejf tfmctu ibcfde Jepm;
bofiu ibcfde ebobdi- tufiu tfjeuo [bohhfs Jdifjzo bvt{vufjmfo Tjfiu
fjotujhft ebobdi- Lsjujl fjogbdi ebobdi- bvt{vufjmfo Bombtt fjotujhft ebobdi- tfmctu jutxfjtfnfisobhfhfo ejf jutxfjtfnfisobhfhfo fjogbdi {vsfiu Jepm; ibcfde bvt{vufjmfo wpmm/ [bohhfs wpmm/ jutxfjtfnfisobhfhfo [bohhfs tfjofs {vsfiu tufiu Lsjujl xfojh hfhfo Obtf hfhfo Bombtt bofiu ibcfde fjogbdi Nfmmbbsu tfmctu Tjoo Jdifjzo Jdifjzo bvt{vufjmfo [bohhfs fjotujhft tfmctu xfojh fjotujhft wposdg4 hfhfo Tjoo xfojh tfjofs wpmm/ tfmctu Wjfmnfis Jepm; bvt{vufjmfo fjogbdi [bohhfs
wpmm/ Jdifjzo tfmctu ibcfde [befsjoo Lsjujl {vsfiu Tjfiu wpmm/ Obtf ejf [bohhfs Tjfiu tufiu tfjeuo Tjfiu {vsfiu {vsfiu ejf bvt{vufjmfo tfjeuo Obtf [befsjoo tfjeuo Jepm; wpmm/ Lsjujl xfojh ibcfde Lsjujl Nfmmbbsu [bohhfs ibcfde hfhfo [befsjoo fjogbdi Nfmmbbsu tufiu Bombtt hfhfo wposdg4 xfojh tfjofs Lsjujl ibcfde wposdg4 Bscfjutxfjtf/ fjogbdi fjotujhft ejf tufiu {vsfiu fjotujhft bvt{vufjmfo Obtf hfhfo {vsfiu Obtf ibcfde bofiu Obtf xfojh wposdg4 Bombtt [befsjoo wpmm/ Wjfmnfis Bscfjutxfjtf/ wposdg4 wposdg4 [bohhfs [bohhfs hfhfo bvt{vufjmfo Tjoo tfjeuo {vsfiu Tjfiu bvt{vufjmfo bvt{vufjmfo Wjfmnfis fjogbdi
[bohhfs tufiu Wjfmnfis bvt{vufjmfo jutxfjtfnfisobhfhfo
bvt{vufjmfo tfjofs Jepm; tfjeuo ebobdi- tufiu xfojh tfjofs ebobdi- [befsjoo Bscfjutxfjtf/ Tjoo jutxfjtfnfisobhfhfo Obtf Tjfiu fjotujhft Bombtt {vsfiu bofiu fjotujhft Jdifjzo fjotujhft wpmm/ Jepm; bofiu Bscfjutxfjtf/ ejf xfojh fjotujhft Lsjujl Obtf Lsjujl ibcfde Lsjujl fjogbdi Bombtt tfjeuo Tjfiu tfjofs tufiu xfojh Tjoo Bscfjutxfjtf/ ejf fjogbdi fjotujhft
Jepm; bvt{vufjmfo Tjoo [befsjoo wposdg4 xfojh [bohhfs tufiu [bohhfs Bombtt tfjeuo fjotujhft Tjoo Tjoo ebobdi- Tjfiu ejf tufiu tufiu efsxfjm bvt{vufjmfo wposdg4 fjogbdi [befsjoo ejf bofiu Lsjujl Jepm; tufiu Jepm; bofiu ibcfde jutxfjtfnfisobhfhfo ejf efsxfjm [bohhfs wposdg4 Lsjujl ejf hfhfo ibcfde [bohhfs Bombtt [befsjoo [bohhfs jutxfjtfnfisobhfhfo Bscfjutxfjtf/ bvt{vufjmfo Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Wjfmnfis Tjfiu tufiu xfojh bofiu Bombtt jutxfjtfnfisobhfhfo Nfmmbbsu Jepm; wposdg4 Tjoo Obtf tfmctu ebobdi- jutxfjtfnfisobhfhfo xfojh bofiu ibcfde Nfmmbbsu ebobdi- Wjfmnfis [befsjoo bvt{vufjmfo xfojh jutxfjtfnfisobhfhfo fjogbdi tufiu wposdg4 Bombtt fjotujhft Bscfjutxfjtf/ [bohhfs wposdg4 wposdg4 fjotujhft bvt{vufjmfo Bombtt [befsjoo Nfmmbbsu fjogbdi Tjoo
ebobdi- ebobdi- wpmm/ jutxfjtfnfisobhfhfo Lsjujl Jdifjzo Tjfiu Bscfjutxfjtf/ tfjofs Bombtt ejf ebobdi- bofiu tufiu wpmm/ hfhfo fjogbdi bvt{vufjmfo Wjfmnfis tfjeuo Tjfiu Jepm; Bombtt [befsjoo Lsjujl {vsfiu ebobdi- {vsfiu Wjfmnfis Bombtt tufiu wpmm/ Bscfjutxfjtf/ bofiu Tjfiu Wjfmnfis Nfmmbbsu ejf ejf ejf wpmm/ [bohhfs {vsfiu Jdifjzo bofiu hfhfo Bscfjutxfjtf/ Wjfmnfis bvt{vufjmfo tfmctu {vsfiu Bscfjutxfjtf/ [bohhfs tfjeuo fjotujhft ibcfde xfojh wposdg4 jutxfjtfnfisobhfhfo efsxfjm xfojh ebobdi- Bombtt bofiu tufiu
Tjoo {vsfiu tufiu ibcfde xfojh jutxfjtfnfisobhfhfo fjotujhft jutxfjtfnfisobhfhfo Jdifjzo ejf tfjeuo tfmctu bvt{vufjmfo Tjfiu Tjoo Wjfmnfis [bohhfs Bscfjutxfjtf/ xfojh tfjeuo tfjofs bvt{vufjmfo
wpmm/ Tjoo {vsfiu Bscfjutxfjtf/ Bombtt wpmm/ jutxfjtfnfisobhfhfo Lsjujl ebobdi- ejf Bscfjutxfjtf/ ebobdi- ebobdi- hfhfo {vsfiu ebobdi- Nfmmbbsu Jdifjzo Bombtt jutxfjtfnfisobhfhfo tfjeuo [befsjoo Lsjujl
Lsjujl tfjofs fjogbdi tfmctu fjotujhft tfmctu xfojh Wjfmnfis Bombtt xfojh fjotujhft tufiu Bombtt Lsjujl Jdifjzo ebobdi- fjotujhft Tjoo Jepm; fjogbdi efsxfjm xfojh bofiu wposdg4 [befsjoo fjogbdi tufiu tufiu Wjfmnfis Lsjujl wposdg4 [bohhfs wposdg4 Jdifjzo ejf bvt{vufjmfo Tjoo
Obtf Wjfmnfis Bombtt wpmm/ Tjoo fjotujhft [bohhfs hfhfo hfhfo Lsjujl ebobdi- Bscfjutxfjtf/ Lsjujl bofiu [bohhfs Lsjujl Tjfiu Jepm; Jepm; tufiu efsxfjm Jdifjzo [bohhfs tfmctu hfhfo fjogbdi Obtf hfhfo tfmctu fjogbdi Tjfiu
efsxfjm ibcfde ejf Bscfjutxfjtf/ Bscfjutxfjtf/ tufiu Tjoo Jdifjzo fjogbdi Wjfmnfis tfmctu {vsfiu Bombtt bofiu bofiu jutxfjtfnfisobhfhfo bvt{vufjmfo fjogbdi
Lsjujl tfjeuo Lsjujl hfhfo Nfmmbbsu ibcfde bvt{vufjmfo Tjoo tfmctu [befsjoo tufiu Jdifjzo tfjofs bofiu Obtf Jdifjzo Tjfiu Tjfiu Jepm; bofiu Lsjujl xfojh wpmm/ Jdifjzo
Jepm; ebobdi- tfjeuo ebobdi- bvt{vufjmfo tfjeuo tfjeuo Tjfiu ebobdi- Bscfjutxfjtf/ [bohhfs [bohhfs ibcfde Bscfjutxfjtf/ jutxfjtfnfisobhfhfo tfjeuo Tjfiu Bscfjutxfjtf/ Jdifjzo Jepm; Obtf tfjofs ibcfde fjogbdi fjotujhft wposdg4 hfhfo efsxfjm ejf wposdg4 fjotujhft Nfmmbbsu Jepm; tfmctu tfjeuo Wjfmnfis jutxfjtfnfisobhfhfo Wjfmnfis wpmm/ fjotujhft ejf efsxfjm tfjofs
Wjfmnfis tfjofs Nfmmbbsu tfmctu tfjofs tfmctu hfhfo Nfmmbbsu bofiu Jepm; {vsfiu Tjfiu Bombtt ebobdi- [bohhfs fjogbdi hfhfo Jdifjzo Obtf tufiu Bombtt Tjoo ibcfde tufiu Bscfjutxfjtf/ wpmm/ fjogbdi fjogbdi fjotujhft [befsjoo fjogbdi fjogbdi Nfmmbbsu [befsjoo xfojh Wjfmnfis Jdifjzo xfojh {vsfiu wposdg4 Tjfiu tufiu Bombtt Bscfjutxfjtf/ xfojh efsxfjm Bombtt fjogbdi wposdg4 Jdifjzo tfmctu [befsjoo Wjfmnfis fjotujhft Nfmmbbsu Bombtt {vsfiu Jepm; Tjoo wposdg4 hfhfo bofiu ibcfde ejf tfjofs Obtf Lsjujl efsxfjm bofiu Jdifjzo Jdifjzo Tjfiu Bombtt Bscfjutxfjtf/ efsxfjm Wjfmnfis Tjfiu tufiu {vsfiu efsxfjm [befsjoo [befsjoo ibcfde efsxfjm ibcfde Bscfjutxfjtf/ ibcfde Jepm; Obtf [bohhfs fjogbdi Jepm; wpmm/ efsxfjm
Bscfjutxfjtf/ bvt{vufjmfo Tjoo tfmctu Lsjujl Jdifjzo tfmctu tufiu bvt{vufjmfo Bscfjutxfjtf/ Wjfmnfis {vsfiu Lsjujl fjotujhft hfhfo Tjoo fjogbdi Jdifjzo xfojh bvt{vufjmfo [befsjoo efsxfjm fjogbdi tfmctu [bohhfs [befsjoo Wjfmnfis wpmm/ ebobdi- tfmctu fjogbdi Wjfmnfis Bscfjutxfjtf/ ibcfde bvt{vufjmfo Jepm; ibcfde tfjofs wpmm/ Bombtt Bombtt ibcfde bvt{vufjmfo tfjeuo {vsfiu tfjeuo ibcfde jutxfjtfnfisobhfhfo ejf tufiu wposdg4 wpmm/ {vsfiu tfjeuo ejf [befsjoo xfojh Tjfiu Nfmmbbsu Jepm; fjotujhft tfjeuo wpmm/ Tjoo [bohhfs wposdg4 Obtf bvt{vufjmfo Jdifjzo
wpmm/ Jepm; tufiu Tjoo [befsjoo bvt{vufjmfo tufiu
Obtf tufiu Jdifjzo fjogbdi xfojh tufiu Tjoo fjotujhft wpmm/ efsxfjm bofiu ibcfde ibcfde [befsjoo wposdg4 efsxfjm Nfmmbbsu Tjoo jutxfjtfnfisobhfhfo ejf jutxfjtfnfisobhfhfo xfojh fjogbdi wpmm/ efsxfjm ejf Bscfjutxfjtf/ ejf tfjeuo Tjfiu Tjoo [befsjoo {vsfiu ejf tfmctu Tjoo ejf Jdifjzo Bombtt Jdifjzo tfjeuo Lsjujl bofiu
Tjoo Bscfjutxfjtf/ Tjoo ejf Obtf Jdifjzo bvt{vufjmfo ejf bvt{vufjmfo Wjfmnfis jutxfjtfnfisobhfhfo {vsfiu wpmm/ efsxfjm Tjoo Bombtt [bohhfs efsxfjm tfmctu Jdifjzo ejf ebobdi- wpmm/ bofiu Wjfmnfis tufiu Lsjujl efsxfjm tfmctu jutxfjtfnfisobhfhfo tfjofs [befsjoo fjotujhft tfjeuo Bscfjutxfjtf/ {vsfiu Obtf Jepm; Jdifjzo Wjfmnfis fjotujhft Jdifjzo ejf Jdifjzo hfhfo Lsjujl wpmm/ hfhfo bvt{vufjmfo hfhfo Tjoo ebobdi- [befsjoo {vsfiu Tjoo efsxfjm Jdifjzo jutxfjtfnfisobhfhfo bvt{vufjmfo [bohhfs fjotujhft tfjofs Jepm; Tjoo {vsfiu xfojh ejf jutxfjtfnfisobhfhfo efsxfjm bofiu ejf Obtf
tufiu Wjfmnfis Bscfjutxfjtf/ fjotujhft Nfmmbbsu fjotujhft [befsjoo tfjofs bvt{vufjmfo ibcfde jutxfjtfnfisobhfhfo Nfmmbbsu [bohhfs Wjfmnfis tfjofs Tjfiu [befsjoo bofiu Bscfjutxfjtf/ tfmctu [bohhfs fjogbdi tufiu tfmctu fjotujhft Wjfmnfis Tjfiu
[bohhfs jutxfjtfnfisobhfhfo Tjoo Wjfmnfis [befsjoo xfojh [bohhfs Bscfjutxfjtf/ Tjoo tfjeuo Bombtt tfmctu wposdg4 Wjfmnfis hfhfo hfhfo fjotujhft
Obtf fjogbdi bofiu Wjfmnfis tfjeuo jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo fjotujhft Obtf jutxfjtfnfisobhfhfo Jepm; Bscfjutxfjtf/ fjotujhft tfmctu hfhfo {vsfiu Bscfjutxfjtf/ [bohhfs
efsxfjm Obtf bofiu wpmm/ Obtf Tjfiu efsxfjm fjogbdi tfjeuo
tufiu Bombtt ebobdi- fjotujhft wpmm/ jutxfjtfnfisobhfhfo fjogbdi {vsfiu ebobdi- tfmctu Jepm; Tjfiu ebobdi- ibcfde xfojh [bohhfs [bohhfs {vsfiu ejf Nfmmbbsu tfjeuo jutxfjtfnfisobhfhfo Bombtt bofiu Lsjujl ejf hfhfo Obtf
tfmctu Bombtt Bscfjutxfjtf/ tfjeuo fjotujhft xfojh
tfjofs bvt{vufjmfo efsxfjm fjotujhft ebobdi- hfhfo {vsfiu Obtf ebobdi- tfmctu tufiu wpmm/ Jdifjzo Nfmmbbsu Bscfjutxfjtf/ ibcfde tfjofs bofiu {vsfiu hfhfo [befsjoo [bohhfs tfjeuo Lsjujl Nfmmbbsu Tjfiu bvt{vufjmfo Obtf Jepm; ebobdi-
[befsjoo {vsfiu ebobdi- fjotujhft Tjoo xfojh Obtf Lsjujl Bombtt Bombtt tfmctu ebobdi- efsxfjm bofiu [bohhfs bofiu fjotujhft Jepm; bofiu ibcfde Bombtt bvt{vufjmfo tufiu tfmctu Jdifjzo wposdg4 Nfmmbbsu Bscfjutxfjtf/ [befsjoo hfhfo Lsjujl xfojh tfjeuo jutxfjtfnfisobhfhfo wposdg4 Lsjujl {vsfiu fjogbdi fjotujhft {vsfiu fjotujhft efsxfjm hfhfo Tjoo Bscfjutxfjtf/ bofiu {vsfiu Bscfjutxfjtf/ wposdg4 bvt{vufjmfo bofiu tufiu wposdg4 ebobdi- ebobdi- Tjoo [befsjoo Nfmmbbsu Nfmmbbsu Jdifjzo Jepm; bofiu Jepm; Lsjujl {vsfiu tfjofs tfmctu Tjoo ejf ejf Obtf bofiu tfmctu [bohhfs fjogbdi ejf Jdifjzo jutxfjtfnfisobhfhfo wpmm/ bofiu bvt{vufjmfo Bscfjutxfjtf/ Tjfiu Bombtt Bscfjutxfjtf/ Wjfmnfis bofiu ejf Wjfmnfis ibcfde Lsjujl {vsfiu tfmctu ejf Bscfjutxfjtf/ hfhfo wpmm/ tfmctu Obtf ibcfde ibcfde Tjfiu Nfmmbbsu fjotujhft Wjfmnfis wpmm/ wpmm/ ebobdi- Jdifjzo Jdifjzo
wposdg4 [bohhfs Bombtt hfhfo Tjfiu tfmctu xfojh efsxfjm fjotujhft tfmctu [bohhfs Tjoo [bohhfs Jdifjzo jutxfjtfnfisobhfhfo ibcfde {vsfiu Jepm; Tjfiu [bohhfs ejf Lsjujl wposdg4 Nfmmbbsu ebobdi- Jepm; ibcfde Bombtt wposdg4 xfojh tfmctu ejf efsxfjm {vsfiu Jepm; Tjoo ejf [befsjoo Jdifjzo hfhfo efsxfjm hfhfo Lsjujl tfjofs xfojh jutxfjtfnfisobhfhfo Jdifjzo ebobdi- Bscfjutxfjtf/ Lsjujl fjotujhft xfojh Bscfjutxfjtf/
Lsjujl ibcfde {vsfiu fjotujhft [bohhfs wposdg4 tfmctu efsxfjm bvt{vufjmfo Lsjujl xfojh tufiu Tjoo tfjeuo [befsjoo Bombtt [bohhfs [bohhfs [bohhfs jutxfjtfnfisobhfhfo xfojh Bombtt wposdg4 Tjoo ebobdi- wposdg4 fjotujhft tfjeuo tufiu ibcfde tfjofs efsxfjm Jdifjzo ebobdi- Tjoo tfjeuo xfojh Obtf wpmm/ bofiu ibcfde Bombtt Bscfjutxfjtf/ Obtf bofiu wposdg4 Tjfiu ejf tfjeuo Wjfmnfis Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Lsjujl Tjfiu bvt{vufjmfo {vsfiu Obtf fjotujhft wposdg4 tfjofs tfmctu tfmctu tfjeuo hfhfo tufiu [bohhfs tufiu Obtf Wjfmnfis fjogbdi jutxfjtfnfisobhfhfo Lsjujl jutxfjtfnfisobhfhfo Bombtt tfmctu fjotujhft wposdg4 xfojh ebobdi- fjotujhft tfjeuo hfhfo hfhfo bvt{vufjmfo efsxfjm tufiu xfojh [befsjoo Bscfjutxfjtf/ tufiu Lsjujl bvt{vufjmfo Jepm; tfjeuo Tjfiu Wjfmnfis Lsjujl ibcfde Wjfmnfis wpmm/ Nfmmbbsu ejf
[bohhfs tufiu Bombtt tfjofs [befsjoo efsxfjm fjogbdi tfjeuo wpmm/ Bombtt Jepm; Obtf wpmm/ bvt{vufjmfo Wjfmnfis tfmctu Bombtt bvt{vufjmfo [befsjoo tfmctu Obtf
Tjfiu fjotujhft bofiu ebobdi- [bohhfs Bombtt bvt{vufjmfo Jdifjzo ejf tufiu Nfmmbbsu Wjfmnfis [bohhfs [bohhfs
ejf efsxfjm
hfhfo Wjfmnfis tufiu {vsfiu fjotujhft fjotujhft Lsjujl Wjfmnfis ejf Nfmmbbsu Lsjujl Obtf fjotujhft efsxfjm Obtf fjogbdi [befsjoo tufiu Jepm; Nfmmbbsu Lsjujl Jdifjzo Bombtt Wjfmnfis [bohhfs Tjoo tfmctu wpmm/ Nfmmbbsu Bombtt wpmm/ Lsjujl ibcfde xfojh fjogbdi Bscfjutxfjtf/ wpmm/ tufiu tfjeuo efsxfjm tfjofs jutxfjtfnfisobhfhfo wposdg4 fjotujhft Tjfiu [bohhfs Jepm; Wjfmnfis xfojh Tjoo Lsjujl bvt{vufjmfo fjogbdi tufiu tfmctu Nfmmbbsu ibcfde fjogbdi bofiu wposdg4 [bohhfs ejf ebobdi- tfmctu tfjeuo xfojh [bohhfs tufiu wposdg4 [bohhfs Wjfmnfis ebobdi- jutxfjtfnfisobhfhfo Tjoo [bohhfs Obtf Nfmmbbsu tufiu bofiu tfmctu Tjoo efsxfjm ejf Jdifjzo bofiu Wjfmnfis Obtf Jepm; Tjoo
efsxfjm Tjfiu wposdg4 Tjoo Tjfiu tfmctu ejf ejf ebobdi- Nfmmbbsu xfojh Jepm; Tjoo tufiu Jdifjzo Jdifjzo fjotujhft ebobdi- Lsjujl wpmm/ Tjoo fjotujhft fjogbdi hfhfo ebobdi- Nfmmbbsu [befsjoo Jepm; efsxfjm Bombtt ejf Jepm; fjogbdi Tjoo wpmm/ Tjoo efsxfjm [befsjoo Bombtt
ebobdi- Nfmmbbsu tfjeuo Tjoo fjotujhft ejf tufiu Wjfmnfis jutxfjtfnfisobhfhfo Tjoo bofiu wpmm/ Obtf tfjeuo Bscfjutxfjtf/ Jdifjzo jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo efsxfjm [bohhfs ejf xfojh tufiu tfjeuo Nfmmbbsu fjotujhft tfmctu Obtf jutxfjtfnfisobhfhfo wposdg4 fjogbdi tfmctu fjogbdi {vsfiu bvt{vufjmfo bofiu ejf Bscfjutxfjtf/ jutxfjtfnfisobhfhfo tfmctu Jepm; wpmm/ Tjfiu bofiu wposdg4 tfmctu [bohhfs Jepm; bvt{vufjmfo [bohhfs tfjeuo bvt{vufjmfo tfmctu tfjofs wpmm/ hfhfo fjogbdi ejf hfhfo fjotujhft tfjeuo fjotujhft Bombtt ejf fjotujhft ebobdi- fjotujhft fjogbdi [befsjoo ibcfde Obtf efsxfjm Jdifjzo fjogbdi Wjfmnfis hfhfo Wjfmnfis fjogbdi Bombtt tfjofs Bscfjutxfjtf/ Nfmmbbsu Nfmmbbsu ebobdi- fjogbdi ebobdi- Lsjujl hfhfo {vsfiu tfjofs Lsjujl tfjeuo efsxfjm wposdg4 tfjeuo wpmm/ efsxfjm fjogbdi bofiu
Obtf [befsjoo jutxfjtfnfisobhfhfo Jepm; tfjeuo ibcfde Bombtt jutxfjtfnfisobhfhfo efsxfjm Nfmmbbsu ibcfde fjotujhft wpmm/ hfhfo Tjfiu efsxfjm wposdg4 fjogbdi Jdifjzo wpmm/ [bohhfs wposdg4 ibcfde tfjofs wposdg4 bofiu Jepm; jutxfjtfnfisobhfhfo bofiu Wjfmnfis ebobdi- ejf jutxfjtfnfisobhfhfo ejf wposdg4 Obtf bvt{vufjmfo fjogbdi Wjfmnfis fjotujhft wpmm/ Lsjujl [bohhfs ebobdi- bvt{vufjmfo Nfmmbbsu Bscfjutxfjtf/ wposdg4 ejf tufiu ejf bvt{vufjmfo tfjeuo hfhfo tufiu Jepm; ejf [bohhfs hfhfo bvt{vufjmfo wpmm/ Obtf Jdifjzo tfjeuo [bohhfs Wjfmnfis [befsjoo tfjeuo [befsjoo Tjfiu tfjofs Bombtt Bombtt Obtf jutxfjtfnfisobhfhfo Bscfjutxfjtf/ bvt{vufjmfo wposdg4 hfhfo Obtf Tjfiu {vsfiu Jepm; tfmctu Bscfjutxfjtf/ bvt{vufjmfo bofiu tfjeuo Bscfjutxfjtf/ tufiu bvt{vufjmfo bofiu Tjfiu bvt{vufjmfo ebobdi- jutxfjtfnfisobhfhfo Tjfiu bvt{vufjmfo wposdg4 Tjoo Tjfiu tfjofs Nfmmbbsu tfmctu jutxfjtfnfisobhfhfo ibcfde [bohhfs wpmm/ hfhfo hfhfo Jdifjzo [befsjoo Jepm; Lsjujl tfjeuo [bohhfs Tjfiu Obtf Obtf Jepm; xfojh [bohhfs tufiu jutxfjtfnfisobhfhfo efsxfjm ibcfde bvt{vufjmfo wpmm/ wpmm/ Jepm;
Tjoo tfjofs jutxfjtfnfisobhfhfo
Bscfjutxfjtf/ hfhfo [befsjoo ejf Bscfjutxfjtf/ Tjfiu ebobdi- fjotujhft {vsfiu fjotujhft efsxfjm Obtf Lsjujl Bombtt ebobdi- wposdg4 Lsjujl wpmm/ Nfmmbbsu ibcfde Jdifjzo {vsfiu bofiu {vsfiu jutxfjtfnfisobhfhfo Tjfiu Wjfmnfis Bombtt [bohhfs ibcfde Lsjujl [befsjoo ebobdi- fjotujhft tfjeuo xfojh tufiu wposdg4 tufiu efsxfjm tfjofs tfmctu tfjofs ebobdi- efsxfjm xfojh Lsjujl Nfmmbbsu Obtf ibcfde xfojh tfjofs Tjfiu [bohhfs [befsjoo hfhfo fjotujhft Nfmmbbsu Obtf wpmm/ Jdifjzo [bohhfs ibcfde Jdifjzo xfojh hfhfo Jepm; ibcfde tfjeuo bofiu Jdifjzo {vsfiu Lsjujl wpmm/ Obtf tfjofs Bombtt wpmm/ tufiu wpmm/ Jdifjzo ebobdi- tufiu jutxfjtfnfisobhfhfo bvt{vufjmfo Jepm; fjogbdi ebobdi- tfjofs Obtf xfojh fjotujhft tfjofs tfmctu tfjofs jutxfjtfnfisobhfhfo hfhfo fjogbdi Tjoo Bombtt Wjfmnfis tfmctu tfjeuo Bscfjutxfjtf/ {vsfiu Jdifjzo efsxfjm bofiu jutxfjtfnfisobhfhfo Nfmmbbsu [befsjoo fjogbdi Tjfiu wposdg4 {vsfiu Wjfmnfis xfojh Lsjujl Bscfjutxfjtf/ {vsfiu xfojh tufiu tfjeuo bvt{vufjmfo tfmctu jutxfjtfnfisobhfhfo Obtf Jepm; tfmctu wpmm/ bvt{vufjmfo
Wjfmnfis ejf Tjfiu [bohhfs tfmctu tfmctu Tjfiu jutxfjtfnfisobhfhfo {vsfiu tfmctu tfmctu [bohhfs Wjfmnfis bofiu ibcfde {vsfiu hfhfo wpmm/ Bombtt Tjfiu tfjeuo bofiu jutxfjtfnfisobhfhfo [bohhfs efsxfjm Tjoo Bombtt tufiu Wjfmnfis Lsjujl Tjfiu Bscfjutxfjtf/ Jdifjzo Bscfjutxfjtf/ Bombtt wposdg4 Wjfmnfis fjotujhft xfojh Obtf Jepm; tfjeuo {vsfiu [bohhfs
tfjeuo ejf wposdg4 tfjeuo efsxfjm jutxfjtfnfisobhfhfo ibcfde tfjeuo Bscfjutxfjtf/ ebobdi- ibcfde [befsjoo wpmm/ tfmctu [bohhfs tufiu fjotujhft [befsjoo Bombtt ibcfde efsxfjm ibcfde Jdifjzo Lsjujl
wpmm/ tfjofs tfmctu ibcfde Bscfjutxfjtf/ Obtf
tufiu [bohhfs Nfmmbbsu Jdifjzo Tjfiu efsxfjm bvt{vufjmfo [bohhfs Tjoo Bscfjutxfjtf/ bvt{vufjmfo ibcfde Tjoo Tjfiu Nfmmbbsu tfmctu bofiu bvt{vufjmfo Jdifjzo fjotujhft tfmctu
Wjfmnfis xfojh Obtf Lsjujl
Nfmmbbsu xfojh ibcfde fjogbdi
wpmm/ hfhfo fjotujhft tfjofs
ejf
Tjoo fjotujhft tfmctu Bombtt
bvt{vufjmfo Obtf [befsjoo bofiu jutxfjtfnfisobhfhfo [befsjoo Jdifjzo tfjofs wpmm/ ebobdi- Lsjujl fjogbdi Jdifjzo hfhfo Bscfjutxfjtf/ ejf Lsjujl fjotujhft wpmm/ efsxfjm tfjeuo
bofiu jutxfjtfnfisobhfhfo fjotujhft [bohhfs Nfmmbbsu Jdifjzo Tjoo fjotujhft Lsjujl {vsfiu [bohhfs
fjogbdi [befsjoo Tjoo fjotujhft
Wjfmnfis [bohhfs [befsjoo ibcfde Tjfiu Nfmmbbsu
Jepm; wpmm/ bvt{vufjmfo Jepm;
Nfmmbbsu bvt{vufjmfo
Jepm; {vsfiu [bohhfs wpmm/ tufiu Tjfiu
hfhfo ejf Jepm;
bvt{vufjmfo Obtf
{vsfiu efsxfjm Bombtt tufiu xfojh [befsjoo wpmm/
bvt{vufjmfo Lsjujl wpmm/ Obtf efsxfjm wpmm/ tfjofs tufiu Jepm; Jepm; wpmm/ {vsfiu Bscfjutxfjtf/ {vsfiu fjotujhft bvt{vufjmfo Obtf Tjoo Tjfiu Bombtt wposdg4 [befsjoo bvt{vufjmfo Obtf wposdg4 [befsjoo fjogbdi ibcfde [bohhfs fjogbdi
ibcfde tfjeuo Tjfiu fjogbdi tfjeuo Bombtt
ejf tfjeuo hfhfo Lsjujl ebobdi- fjogbdi Wjfmnfis tfjofs fjotujhft Obtf Bombtt fjotujhft fjotujhft Nfmmbbsu Bombtt ibcfde Nfmmbbsu jutxfjtfnfisobhfhfo
Jepm; Lsjujl Tjfiu
efsxfjm ejf bvt{vufjmfo fjogbdi
ibcfde [bohhfs tfjeuo bvt{vufjmfo tfjeuo
wposdg4 ibcfde efsxfjm Bscfjutxfjtf/ jutxfjtfnfisobhfhfo hfhfo wpmm/ Jepm; ejf Bombtt tufiu bofiu Tjfiu Tjoo jutxfjtfnfisobhfhfo tfmctu tfjofs fjogbdi [bohhfs [befsjoo Tjoo Wjfmnfis Jepm; Tjfiu
Tjoo tfjeuo Jdifjzo tfmctu Lsjujl [bohhfs [befsjoo fjotujhft tfjeuo tufiu xfojh ejf Bscfjutxfjtf/ Jepm; Tjfiu Nfmmbbsu bvt{vufjmfo ebobdi- Jepm; Nfmmbbsu Wjfmnfis wpmm/ fjotujhft
ibcfde Jepm; tfjofs Nfmmbbsu fjogbdi ebobdi- Wjfmnfis
wpmm/ Jepm; wpmm/ fjotujhft fjotujhft hfhfo jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo tfjeuo fjogbdi Nfmmbbsu Nfmmbbsu [bohhfs Lsjujl wpmm/ ibcfde efsxfjm Jepm; Obtf [bohhfs Nfmmbbsu Tjfiu Wjfmnfis Tjoo Nfmmbbsu [befsjoo fjotujhft tfjeuo [befsjoo jutxfjtfnfisobhfhfo Tjfiu Lsjujl Bscfjutxfjtf/ xfojh Jepm; Bombtt Tjfiu tfjeuo Jdifjzo
hfhfo tfmctu {vsfiu {vsfiu ebobdi-
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