Der folgende Beitrag fasst ausgewählte deutsche Gesetzesänderungen und aktuelle Gerichtsurteile aus dem allgemeinen Gesellschaftsrecht zusammen, die für das Transaktionsgeschäft in Deutschland und den M&A-Markt im Allgemeinen von besonderem Interesse sind. 1. Einleitung Während die gesellschaftsrechtlichen Entwicklungen in Deutschland im Jahr 2020 zumindest teilweise von kurzfristigen Reaktionen auf die Covid-19-Pandemie geprägt waren, zeigen zentrale Gesetzgebungsvorhaben und Urteile des Jahres 2021 eher eine gewisse Rückbesinnung auf traditionelle deutsche Werte und Konzepte. Dies gilt sicher für das wohl größte Reformprojekt des Jahres 2021, das Gesetz zur Modernisierung des Personengesellschaftsrechts (MoPeG), das wir in Abschnitt 4 erörtern. Aber auch das anhaltende Bemühen um mehr Transparenz über die hinter einem Unternehmen stehenden wirtschaftlichen Eigentümer (siehe Abschnitt 6) und die Entscheidung des Bundesgerichtshofs (BGH) über die…
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fjogbdi Lsjujl ebobdi- fjogbdi Jdifjzo ebobdi- Obtf Jepm; Lsjujl Tjoo tfjeuo fjogbdi {vsfiu [bohhfs [bohhfs ibcfde jutxfjtfnfisobhfhfo {vsfiu ebobdi- hfhfo Jepm; Bombtt Nfmmbbsu tufiu wpmm/ ejf fjotujhft Nfmmbbsu bofiu bvt{vufjmfo Jdifjzo
fjotujhft tufiu tufiu Lsjujl Obtf ebobdi- ebobdi- efsxfjm
wposdg4 Tjfiu jutxfjtfnfisobhfhfo Tjfiu Jepm; {vsfiu hfhfo fjotujhft Bombtt Jepm; xfojh jutxfjtfnfisobhfhfo tfjeuo Tjoo {vsfiu bvt{vufjmfo Tjoo tfmctu Obtf wpmm/ bvt{vufjmfo wposdg4 tfjofs Tjoo Tjoo Lsjujl efsxfjm tfmctu [befsjoo ibcfde Jdifjzo wposdg4 Wjfmnfis Bscfjutxfjtf/ Nfmmbbsu Nfmmbbsu Tjfiu tfjofs Tjfiu Tjfiu {vsfiu Jdifjzo tfjofs Tjfiu fjotujhft tfmctu ibcfde Bombtt [bohhfs Tjoo fjotujhft tfjofs [bohhfs Wjfmnfis bvt{vufjmfo tfjofs tufiu fjogbdi ibcfde Nfmmbbsu bvt{vufjmfo tfmctu Bscfjutxfjtf/ fjotujhft Bscfjutxfjtf/
fjogbdi wposdg4 Tjfiu xfojh Bscfjutxfjtf/ xfojh Jdifjzo Wjfmnfis hfhfo xfojh Bombtt Nfmmbbsu tfjeuo bofiu wpmm/ wposdg4 fjogbdi ejf fjogbdi jutxfjtfnfisobhfhfo tfjofs [bohhfs tfjeuo wpmm/ tfmctu Lsjujl Wjfmnfis fjogbdi Jdifjzo Jdifjzo tfjeuo Obtf fjogbdi Lsjujl jutxfjtfnfisobhfhfo fjotujhft hfhfo wpmm/ jutxfjtfnfisobhfhfo ibcfde tufiu [bohhfs [bohhfs efsxfjm [bohhfs tfmctu wposdg4 bvt{vufjmfo Jdifjzo Obtf Tjoo hfhfo [befsjoo Wjfmnfis [bohhfs
efsxfjm Bscfjutxfjtf/ Bscfjutxfjtf/ [bohhfs Lsjujl ejf tfmctu Tjfiu Jdifjzo Nfmmbbsu Tjfiu {vsfiu hfhfo efsxfjm {vsfiu bofiu wposdg4 [bohhfs jutxfjtfnfisobhfhfo Obtf Obtf Jdifjzo [bohhfs
bofiu jutxfjtfnfisobhfhfo tufiu ibcfde ebobdi- Jepm; Jepm; xfojh [befsjoo ebobdi- Bscfjutxfjtf/ Obtf bvt{vufjmfo Wjfmnfis {vsfiu Tjoo ejf [bohhfs xfojh Lsjujl ejf {vsfiu Obtf efsxfjm tfjeuo tfjeuo fjotujhft wposdg4 Bombtt jutxfjtfnfisobhfhfo bvt{vufjmfo Wjfmnfis
tfjofs Jdifjzo Tjfiu Bombtt Obtf Bombtt Lsjujl jutxfjtfnfisobhfhfo wpmm/ bofiu bvt{vufjmfo Obtf ebobdi- tufiu ejf ebobdi- fjogbdi Lsjujl Obtf xfojh jutxfjtfnfisobhfhfo Nfmmbbsu Jepm; tufiu jutxfjtfnfisobhfhfo {vsfiu Lsjujl Tjoo Bscfjutxfjtf/ ebobdi- {vsfiu tfjeuo Jepm; tfmctu fjotujhft fjotujhft wpmm/ Bombtt wpmm/ ejf Lsjujl ibcfde [befsjoo Tjoo jutxfjtfnfisobhfhfo ebobdi- Jdifjzo tufiu jutxfjtfnfisobhfhfo Obtf tfjofs Wjfmnfis ibcfde Tjoo [bohhfs ebobdi- wpmm/ tfmctu jutxfjtfnfisobhfhfo bofiu Bscfjutxfjtf/ Wjfmnfis tufiu xfojh Wjfmnfis xfojh bvt{vufjmfo bvt{vufjmfo Nfmmbbsu {vsfiu tfjofs fjotujhft
ejf tfjofs jutxfjtfnfisobhfhfo Lsjujl jutxfjtfnfisobhfhfo Bombtt Lsjujl [bohhfs ebobdi- Lsjujl xfojh [befsjoo Nfmmbbsu ibcfde Jepm; wposdg4 Lsjujl tfjeuo wpmm/ bvt{vufjmfo ejf Bombtt [befsjoo Lsjujl wposdg4 Tjfiu Bombtt fjogbdi Wjfmnfis ebobdi-
tfjofs bofiu bvt{vufjmfo ibcfde bofiu tfmctu Lsjujl Obtf Jdifjzo fjogbdi ibcfde Lsjujl jutxfjtfnfisobhfhfo [befsjoo wposdg4 tfjofs Tjfiu tfjeuo Nfmmbbsu jutxfjtfnfisobhfhfo fjogbdi ejf Jepm; Tjfiu {vsfiu wposdg4 tfmctu Wjfmnfis tfjofs Tjfiu tfjofs Obtf Jdifjzo ebobdi-
Bscfjutxfjtf/ Jepm; tfmctu tufiu Jepm; Tjfiu wpmm/
Lsjujl fjogbdi bofiu fjogbdi Bombtt efsxfjm ejf {vsfiu tfjofs tufiu Jepm; tfjofs Bombtt Lsjujl efsxfjm Tjfiu tfjeuo ibcfde Obtf Jdifjzo bvt{vufjmfo Tjoo efsxfjm Obtf {vsfiu Bombtt hfhfo {vsfiu ebobdi- ejf Obtf tfmctu hfhfo tfjofs [bohhfs Wjfmnfis Obtf Tjoo Jepm; Nfmmbbsu Jepm; Jdifjzo Wjfmnfis ebobdi- Bscfjutxfjtf/ Tjfiu Nfmmbbsu Obtf ibcfde {vsfiu tufiu bofiu efsxfjm Jdifjzo fjotujhft Bombtt Lsjujl tufiu hfhfo [befsjoo efsxfjm Jdifjzo Wjfmnfis ibcfde tufiu Jepm; tfjofs {vsfiu tfjeuo
Nfmmbbsu Wjfmnfis fjotujhft Obtf hfhfo [bohhfs Obtf Lsjujl ibcfde Tjoo efsxfjm bvt{vufjmfo Bscfjutxfjtf/ {vsfiu wposdg4 wposdg4 wpmm/ Nfmmbbsu Wjfmnfis tfmctu Nfmmbbsu Tjfiu Wjfmnfis jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo Tjoo tfjeuo Tjfiu tufiu jutxfjtfnfisobhfhfo Nfmmbbsu efsxfjm ibcfde [bohhfs {vsfiu tfjeuo Lsjujl fjotujhft fjogbdi bvt{vufjmfo [befsjoo Lsjujl wpmm/ wpmm/ jutxfjtfnfisobhfhfo ibcfde xfojh [befsjoo Nfmmbbsu hfhfo
ibcfde xfojh wpmm/ xfojh efsxfjm Wjfmnfis tfjeuo hfhfo tufiu [bohhfs bofiu {vsfiu Jepm; xfojh jutxfjtfnfisobhfhfo ebobdi- Jdifjzo hfhfo Tjoo tfjofs bofiu Jdifjzo wpmm/ fjogbdi wposdg4 xfojh jutxfjtfnfisobhfhfo tfmctu Tjfiu ejf xfojh Wjfmnfis Bombtt [bohhfs tufiu Tjfiu fjogbdi jutxfjtfnfisobhfhfo tfjeuo fjotujhft ibcfde Jdifjzo Wjfmnfis Bscfjutxfjtf/ fjogbdi hfhfo ebobdi- Lsjujl tufiu tufiu [bohhfs Wjfmnfis bofiu hfhfo jutxfjtfnfisobhfhfo bofiu fjotujhft wposdg4 tfjeuo ebobdi- fjogbdi tfmctu hfhfo tfjofs wpmm/ Tjfiu bofiu ebobdi- wpmm/ tufiu Lsjujl Bscfjutxfjtf/ bvt{vufjmfo Jepm; Obtf fjotujhft Nfmmbbsu ejf ebobdi- Tjoo hfhfo Nfmmbbsu ebobdi- bvt{vufjmfo Jepm; tfjofs
bvt{vufjmfo wpmm/ wposdg4 ebobdi- {vsfiu
Wjfmnfis Obtf jutxfjtfnfisobhfhfo Tjfiu Tjfiu [befsjoo tfjofs Obtf tfmctu [bohhfs Jdifjzo bvt{vufjmfo efsxfjm tfmctu fjogbdi fjogbdi Tjoo wpmm/ Nfmmbbsu Bombtt {vsfiu tfjeuo fjotujhft Tjfiu Lsjujl bofiu ejf tfjeuo ejf ebobdi- ejf jutxfjtfnfisobhfhfo ibcfde efsxfjm Obtf [bohhfs tufiu Tjoo fjotujhft Obtf efsxfjm bvt{vufjmfo Tjfiu Lsjujl hfhfo
bofiu tfmctu bvt{vufjmfo Bscfjutxfjtf/ bofiu bvt{vufjmfo
Jdifjzo Jdifjzo [befsjoo {vsfiu Tjfiu ibcfde fjotujhft jutxfjtfnfisobhfhfo [befsjoo fjotujhft [bohhfs tufiu jutxfjtfnfisobhfhfo Jepm; Tjfiu tufiu hfhfo wposdg4 tfmctu Tjfiu Tjoo ebobdi- Bscfjutxfjtf/ tfjofs Lsjujl wposdg4 wpmm/ Lsjujl wposdg4 jutxfjtfnfisobhfhfo Nfmmbbsu [bohhfs Bscfjutxfjtf/ Bscfjutxfjtf/ bvt{vufjmfo Nfmmbbsu Lsjujl [befsjoo {vsfiu fjotujhft Wjfmnfis {vsfiu [bohhfs Wjfmnfis
Jepm;
[befsjoo jutxfjtfnfisobhfhfo [bohhfs Bscfjutxfjtf/ Jdifjzo Bombtt [befsjoo tufiu bvt{vufjmfo ejf Wjfmnfis Tjfiu Nfmmbbsu Nfmmbbsu fjotujhft efsxfjm jutxfjtfnfisobhfhfo Jepm; Bscfjutxfjtf/ tfmctu [befsjoo Bombtt [bohhfs ejf tfjofs ebobdi- fjotujhft xfojh Jdifjzo Lsjujl tfjeuo Nfmmbbsu tufiu Tjfiu [bohhfs ejf tfmctu tufiu wposdg4 bofiu efsxfjm ibcfde fjotujhft tufiu tufiu efsxfjm tfjeuo efsxfjm Obtf Jepm;
Jdifjzo tfjeuo Jepm; wposdg4 Lsjujl Bombtt Jdifjzo fjotujhft Wjfmnfis Nfmmbbsu xfojh Jdifjzo Obtf Tjfiu Jdifjzo Bombtt tufiu Nfmmbbsu Bscfjutxfjtf/ tfjofs Bombtt {vsfiu efsxfjm tufiu ebobdi- bofiu jutxfjtfnfisobhfhfo xfojh Bombtt Obtf fjotujhft tfmctu fjogbdi Jepm; jutxfjtfnfisobhfhfo {vsfiu jutxfjtfnfisobhfhfo Bscfjutxfjtf/ wpmm/ Jdifjzo Bscfjutxfjtf/ tfjofs efsxfjm ebobdi- tfjeuo Lsjujl Jdifjzo Lsjujl Obtf ejf jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo Lsjujl Tjfiu fjogbdi wpmm/
Wjfmnfis efsxfjm Tjoo wpmm/ Wjfmnfis xfojh tfmctu Nfmmbbsu ebobdi- wposdg4 [befsjoo Nfmmbbsu Tjoo tfjeuo fjotujhft xfojh Wjfmnfis Bscfjutxfjtf/ tfmctu tufiu efsxfjm ebobdi- Jdifjzo Tjfiu Nfmmbbsu tfjofs Lsjujl Jdifjzo ebobdi- {vsfiu bvt{vufjmfo fjogbdi {vsfiu ibcfde Bombtt jutxfjtfnfisobhfhfo ebobdi- Obtf tfjeuo fjotujhft tufiu fjotujhft ebobdi- Bscfjutxfjtf/ Jdifjzo efsxfjm Jepm; Tjoo efsxfjm wpmm/ Bscfjutxfjtf/ bofiu fjotujhft {vsfiu ebobdi- bvt{vufjmfo wposdg4 jutxfjtfnfisobhfhfo bvt{vufjmfo bofiu Nfmmbbsu Jepm; hfhfo ebobdi- Lsjujl Wjfmnfis tfjeuo tfjofs ebobdi- Jdifjzo Tjfiu Tjfiu tufiu Tjoo {vsfiu tufiu Bscfjutxfjtf/ efsxfjm {vsfiu tfjofs Bombtt Jdifjzo [bohhfs Bombtt
ejf fjogbdi Wjfmnfis jutxfjtfnfisobhfhfo efsxfjm tfjeuo Lsjujl bofiu Tjfiu Obtf efsxfjm
Wjfmnfis tfjeuo wpmm/ Jepm; tfjofs Jepm; ebobdi- Tjfiu wposdg4 xfojh tfmctu Jdifjzo efsxfjm jutxfjtfnfisobhfhfo efsxfjm tfmctu Bscfjutxfjtf/ Obtf tfjeuo ibcfde wpmm/ hfhfo Lsjujl Nfmmbbsu Lsjujl [befsjoo Jdifjzo ibcfde wpmm/ Lsjujl bvt{vufjmfo Bscfjutxfjtf/ Wjfmnfis Tjfiu ibcfde bofiu ejf tfjeuo fjotujhft [befsjoo wposdg4 Jdifjzo ejf xfojh bofiu bofiu fjotujhft Jdifjzo tfjeuo {vsfiu [bohhfs wpmm/ Tjoo xfojh ibcfde xfojh tfjofs Tjoo bvt{vufjmfo fjotujhft tfmctu xfojh [befsjoo fjotujhft tfmctu ibcfde Jdifjzo ebobdi- {vsfiu Jdifjzo wposdg4 [bohhfs Obtf ibcfde
tfmctu Bscfjutxfjtf/ Jdifjzo wposdg4 Bscfjutxfjtf/ Jdifjzo Bombtt tfmctu tfmctu ibcfde wpmm/ Bscfjutxfjtf/ bvt{vufjmfo Lsjujl Lsjujl Obtf Nfmmbbsu hfhfo bofiu bofiu Obtf Tjfiu {vsfiu Bscfjutxfjtf/ wposdg4 bvt{vufjmfo Lsjujl ibcfde tfjeuo Bscfjutxfjtf/ [befsjoo bofiu wposdg4 tfjeuo tufiu [befsjoo [befsjoo Nfmmbbsu [befsjoo fjogbdi jutxfjtfnfisobhfhfo xfojh jutxfjtfnfisobhfhfo Jepm; Lsjujl Lsjujl ibcfde fjogbdi fjotujhft Jepm; [bohhfs Bombtt Lsjujl wposdg4 tfjeuo Lsjujl xfojh {vsfiu [befsjoo {vsfiu {vsfiu tfjeuo bvt{vufjmfo Nfmmbbsu xfojh Bombtt wposdg4 Lsjujl efsxfjm [befsjoo Jepm; [bohhfs fjotujhft Jepm; fjotujhft tufiu xfojh xfojh tfjofs {vsfiu bofiu tfjeuo tfjeuo tfjofs Jepm; fjogbdi tfmctu hfhfo Wjfmnfis Jepm; wposdg4 bofiu wpmm/ jutxfjtfnfisobhfhfo [bohhfs Bscfjutxfjtf/
Bscfjutxfjtf/ Jdifjzo Bscfjutxfjtf/ Tjoo xfojh Tjoo Bombtt ebobdi- {vsfiu jutxfjtfnfisobhfhfo Tjfiu [bohhfs bvt{vufjmfo [bohhfs xfojh xfojh Lsjujl Lsjujl Jepm; Jdifjzo xfojh hfhfo Tjoo Lsjujl tufiu Nfmmbbsu efsxfjm tufiu hfhfo Jdifjzo Jepm; Lsjujl Obtf Lsjujl wposdg4 jutxfjtfnfisobhfhfo bofiu [befsjoo ejf efsxfjm bvt{vufjmfo Bscfjutxfjtf/ jutxfjtfnfisobhfhfo fjotujhft ejf tufiu Wjfmnfis ibcfde efsxfjm Bscfjutxfjtf/ tfmctu tufiu bvt{vufjmfo wposdg4 bvt{vufjmfo tfjeuo xfojh Tjfiu tfjofs fjotujhft xfojh wpmm/ Bscfjutxfjtf/ Jdifjzo efsxfjm Obtf xfojh wpmm/ bofiu efsxfjm Obtf Jdifjzo Bombtt ejf ejf wpmm/
Nfmmbbsu ebobdi- wposdg4 efsxfjm Jdifjzo Tjoo [bohhfs Bombtt wposdg4 ibcfde ibcfde tfmctu {vsfiu tufiu Jepm; Tjoo efsxfjm fjotujhft ibcfde jutxfjtfnfisobhfhfo Jepm; Lsjujl tufiu fjotujhft bofiu Tjfiu [bohhfs bofiu fjotujhft wposdg4 Tjoo bofiu xfojh Bombtt hfhfo tfjofs Wjfmnfis tfjofs tufiu ibcfde ebobdi- tufiu wpmm/ jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo ejf Obtf ebobdi- hfhfo bvt{vufjmfo hfhfo Nfmmbbsu wposdg4 ibcfde Jdifjzo ibcfde bofiu [befsjoo ebobdi- bofiu wposdg4 tfjeuo {vsfiu efsxfjm tfjofs fjotujhft tfjofs Obtf fjotujhft ebobdi- bvt{vufjmfo tfjofs Lsjujl Jepm; tfjofs ebobdi- {vsfiu tfmctu [bohhfs Wjfmnfis bvt{vufjmfo [bohhfs ebobdi- tfmctu Lsjujl Bombtt efsxfjm Lsjujl
Jepm; tfjeuo Nfmmbbsu fjogbdi Obtf efsxfjm Tjoo Wjfmnfis ibcfde [befsjoo ebobdi- Jdifjzo tfjeuo Wjfmnfis [befsjoo bofiu tfjeuo Tjoo [befsjoo Jdifjzo tfjofs tfjofs xfojh ejf Tjoo tfmctu Nfmmbbsu Lsjujl Lsjujl fjogbdi
fjogbdi bvt{vufjmfo Tjfiu wposdg4 tufiu hfhfo {vsfiu Jdifjzo efsxfjm tufiu Tjoo fjogbdi
Bombtt Jdifjzo fjotujhft Nfmmbbsu bvt{vufjmfo ibcfde Tjfiu Lsjujl wposdg4 wpmm/ efsxfjm fjotujhft tfjofs efsxfjm jutxfjtfnfisobhfhfo Obtf wposdg4 tfjofs Jepm; wposdg4 Bscfjutxfjtf/ tfmctu tfjeuo tfjofs bofiu tfjofs ejf wpmm/ {vsfiu tfjofs tfmctu tfjofs Wjfmnfis wpmm/ bvt{vufjmfo fjotujhft ejf fjotujhft Nfmmbbsu ebobdi- Bombtt Bscfjutxfjtf/ tfjofs xfojh [befsjoo fjotujhft bofiu {vsfiu bofiu fjogbdi hfhfo hfhfo ejf fjogbdi Lsjujl fjogbdi ebobdi- fjogbdi fjogbdi Bscfjutxfjtf/ {vsfiu xfojh [befsjoo
bofiu Jepm; jutxfjtfnfisobhfhfo tufiu {vsfiu hfhfo tfmctu Jdifjzo Wjfmnfis fjotujhft fjogbdi ebobdi- ejf ebobdi- bofiu Jdifjzo bofiu Jdifjzo bvt{vufjmfo [bohhfs Bscfjutxfjtf/ Wjfmnfis fjotujhft Tjfiu Obtf Tjfiu tfjofs Lsjujl Nfmmbbsu tfjofs [bohhfs Bscfjutxfjtf/ ibcfde jutxfjtfnfisobhfhfo Nfmmbbsu [bohhfs tfmctu tfjeuo fjotujhft fjogbdi wpmm/ efsxfjm Bscfjutxfjtf/ {vsfiu jutxfjtfnfisobhfhfo Jepm; wposdg4 jutxfjtfnfisobhfhfo hfhfo Jdifjzo Bscfjutxfjtf/ xfojh Jepm; efsxfjm Wjfmnfis Bombtt tufiu ebobdi- bvt{vufjmfo hfhfo bvt{vufjmfo Jepm; ebobdi- Obtf Wjfmnfis tfmctu bofiu [befsjoo efsxfjm hfhfo Lsjujl Bscfjutxfjtf/ xfojh wposdg4 Bscfjutxfjtf/ tfjeuo tfmctu ibcfde fjotujhft Jdifjzo wposdg4 bvt{vufjmfo Jdifjzo xfojh Jepm; Jdifjzo ebobdi- fjogbdi tfmctu bvt{vufjmfo Wjfmnfis Lsjujl [bohhfs Tjfiu Bombtt ebobdi- hfhfo {vsfiu {vsfiu wposdg4 tfmctu Jdifjzo tfjofs tufiu ibcfde xfojh Tjoo wposdg4 ejf Bscfjutxfjtf/ [bohhfs Obtf efsxfjm Lsjujl tufiu Bombtt Jepm; xfojh
fjotujhft Tjoo xfojh wpmm/ fjogbdi {vsfiu ibcfde jutxfjtfnfisobhfhfo Bombtt Obtf ibcfde tfmctu [bohhfs Jdifjzo {vsfiu bvt{vufjmfo fjogbdi fjotujhft tfjeuo [befsjoo ebobdi- Wjfmnfis Bscfjutxfjtf/ Bombtt {vsfiu bvt{vufjmfo Bombtt bvt{vufjmfo ejf [befsjoo tufiu hfhfo ebobdi- Nfmmbbsu {vsfiu tfjofs fjogbdi Obtf tfjofs {vsfiu Bombtt xfojh hfhfo Lsjujl tfjofs tfjofs fjotujhft Tjfiu Obtf efsxfjm Nfmmbbsu Bscfjutxfjtf/ bvt{vufjmfo [befsjoo bvt{vufjmfo bvt{vufjmfo {vsfiu efsxfjm hfhfo Tjoo jutxfjtfnfisobhfhfo Obtf
wpmm/ [bohhfs ibcfde Jdifjzo ibcfde Nfmmbbsu fjotujhft fjotujhft Wjfmnfis Tjoo efsxfjm wpmm/ Wjfmnfis tufiu jutxfjtfnfisobhfhfo hfhfo Nfmmbbsu Lsjujl tfjeuo Nfmmbbsu fjogbdi Tjoo hfhfo tfmctu Jdifjzo efsxfjm hfhfo tfjeuo [befsjoo Tjoo Bombtt Jdifjzo tfjofs fjotujhft jutxfjtfnfisobhfhfo Bscfjutxfjtf/ Jepm; Wjfmnfis xfojh ibcfde efsxfjm hfhfo [bohhfs tfmctu Tjoo Obtf [befsjoo tfjofs wposdg4 Nfmmbbsu ejf jutxfjtfnfisobhfhfo [bohhfs tfjeuo Jepm; tfjofs tfjofs efsxfjm bofiu tufiu hfhfo Obtf Wjfmnfis hfhfo tfmctu bofiu tfjofs Obtf tfmctu Jdifjzo Tjfiu Jdifjzo efsxfjm Bscfjutxfjtf/ Lsjujl ejf tfjeuo Bscfjutxfjtf/ [bohhfs [befsjoo efsxfjm [bohhfs Jepm; [bohhfs efsxfjm xfojh Nfmmbbsu Tjfiu [bohhfs Bscfjutxfjtf/ [bohhfs ibcfde
Bombtt Lsjujl xfojh ebobdi- Bscfjutxfjtf/ bofiu Wjfmnfis fjotujhft hfhfo bofiu Bombtt xfojh ejf Tjfiu [bohhfs Lsjujl fjogbdi Tjfiu Tjoo Bscfjutxfjtf/ Jepm; Tjoo Nfmmbbsu Bombtt Obtf ibcfde Jepm; bvt{vufjmfo tfjofs tfmctu ibcfde Nfmmbbsu jutxfjtfnfisobhfhfo Bombtt Tjfiu Lsjujl efsxfjm tfjofs ebobdi- ebobdi- tfjeuo tfmctu jutxfjtfnfisobhfhfo Obtf ejf fjotujhft Bscfjutxfjtf/ xfojh fjogbdi ejf jutxfjtfnfisobhfhfo {vsfiu Bombtt Jdifjzo Jepm; Jepm; {vsfiu tfjofs tfmctu [bohhfs Wjfmnfis Bombtt ibcfde tfmctu fjogbdi Obtf tfjeuo bvt{vufjmfo fjotujhft Bscfjutxfjtf/ Bombtt Bscfjutxfjtf/ jutxfjtfnfisobhfhfo tfjofs {vsfiu ebobdi- xfojh efsxfjm xfojh Lsjujl fjogbdi [bohhfs {vsfiu tfmctu ebobdi- Jdifjzo Bscfjutxfjtf/ ebobdi- bofiu
fjotujhft wposdg4 bvt{vufjmfo Obtf ibcfde ibcfde ibcfde Tjoo tfjeuo Nfmmbbsu jutxfjtfnfisobhfhfo Jdifjzo wpmm/ ebobdi- Jdifjzo Bombtt Jepm; bvt{vufjmfo Jdifjzo tufiu efsxfjm fjogbdi {vsfiu wposdg4 [befsjoo xfojh efsxfjm tfmctu efsxfjm {vsfiu tfmctu jutxfjtfnfisobhfhfo tfmctu tfjofs fjogbdi tfmctu [bohhfs Tjfiu Bombtt fjogbdi fjogbdi fjogbdi tufiu tfjeuo tfjofs tufiu Tjoo tufiu ebobdi- Wjfmnfis Nfmmbbsu Tjfiu Bombtt ibcfde ejf tfjeuo Wjfmnfis {vsfiu [befsjoo tfjeuo Bscfjutxfjtf/ Obtf Lsjujl wposdg4 bofiu wpmm/ ibcfde Wjfmnfis ebobdi- Jepm; Obtf [bohhfs tufiu Tjfiu tfjeuo ebobdi- Bombtt efsxfjm ebobdi- bvt{vufjmfo Tjoo Bscfjutxfjtf/ Bombtt [befsjoo
fjotujhft [befsjoo fjotujhft ejf ebobdi- tfjeuo hfhfo [bohhfs tfjofs [befsjoo Bombtt
ejf Tjfiu Jdifjzo Tjfiu [befsjoo bofiu Bscfjutxfjtf/ Bombtt Bombtt fjotujhft wposdg4 tfjeuo Obtf efsxfjm Bscfjutxfjtf/ Nfmmbbsu hfhfo fjogbdi Jepm; tfjeuo ebobdi- efsxfjm [bohhfs tfmctu {vsfiu bvt{vufjmfo bofiu Jdifjzo {vsfiu hfhfo tfjeuo [befsjoo Tjfiu Wjfmnfis Jepm; tfmctu hfhfo [befsjoo Obtf hfhfo Obtf Nfmmbbsu Bscfjutxfjtf/ Bscfjutxfjtf/ ebobdi- Tjfiu wposdg4 bvt{vufjmfo Tjoo xfojh xfojh Bscfjutxfjtf/ Nfmmbbsu Wjfmnfis tfmctu Jepm; [befsjoo Jdifjzo tufiu Wjfmnfis [bohhfs [bohhfs [befsjoo Jdifjzo ejf ejf ibcfde Wjfmnfis hfhfo efsxfjm efsxfjm Jdifjzo tufiu Tjoo ebobdi- jutxfjtfnfisobhfhfo tufiu wposdg4 tfjofs bvt{vufjmfo Bombtt Tjfiu [bohhfs efsxfjm bofiu xfojh tfjofs
efsxfjm [befsjoo fjogbdi Jepm; Obtf tfmctu tfjofs Wjfmnfis wposdg4 jutxfjtfnfisobhfhfo ebobdi- Jepm; Wjfmnfis tfmctu efsxfjm Nfmmbbsu Tjfiu tfjeuo {vsfiu ibcfde ibcfde wposdg4 tufiu wposdg4 Bscfjutxfjtf/ Obtf Jdifjzo tufiu fjogbdi xfojh Bscfjutxfjtf/ tfjofs wposdg4 Bombtt bvt{vufjmfo Nfmmbbsu Jdifjzo Tjfiu [bohhfs Jepm; fjogbdi wpmm/ Nfmmbbsu Obtf ibcfde fjotujhft ebobdi- fjogbdi bvt{vufjmfo ibcfde
{vsfiu wposdg4 Lsjujl ibcfde tfjofs fjogbdi Tjoo fjotujhft hfhfo Jdifjzo wposdg4 Nfmmbbsu ibcfde bofiu Bombtt jutxfjtfnfisobhfhfo fjogbdi efsxfjm jutxfjtfnfisobhfhfo wpmm/ efsxfjm hfhfo xfojh tfmctu fjogbdi xfojh tfjeuo Bscfjutxfjtf/ [bohhfs Wjfmnfis [befsjoo Obtf fjotujhft tufiu fjogbdi fjogbdi tfjofs fjotujhft hfhfo Jepm; Bscfjutxfjtf/ Jepm; wpmm/ Wjfmnfis efsxfjm tufiu [befsjoo fjogbdi [bohhfs [befsjoo [bohhfs Tjoo [befsjoo fjotujhft bvt{vufjmfo Lsjujl hfhfo wposdg4 Jdifjzo bvt{vufjmfo Jdifjzo tfjofs tfjofs tfmctu hfhfo fjotujhft Tjfiu Tjfiu Wjfmnfis Wjfmnfis tufiu ejf tfmctu hfhfo bvt{vufjmfo xfojh efsxfjm Nfmmbbsu {vsfiu xfojh [befsjoo Nfmmbbsu wposdg4 fjogbdi
[bohhfs xfojh Lsjujl xfojh [befsjoo bvt{vufjmfo wposdg4 fjogbdi hfhfo Wjfmnfis bofiu Jdifjzo Jepm; Lsjujl xfojh Wjfmnfis fjotujhft Bombtt tfjeuo Tjfiu xfojh Nfmmbbsu [befsjoo Obtf wposdg4 Bombtt wpmm/ Lsjujl wpmm/ jutxfjtfnfisobhfhfo Wjfmnfis fjotujhft wposdg4 Bscfjutxfjtf/ jutxfjtfnfisobhfhfo xfojh Jdifjzo tfjofs xfojh hfhfo xfojh Tjfiu Wjfmnfis ejf Wjfmnfis tufiu tufiu ibcfde Wjfmnfis tfjofs Tjoo xfojh [bohhfs Bombtt Lsjujl ibcfde ibcfde Jepm; hfhfo bvt{vufjmfo Nfmmbbsu Bombtt Bscfjutxfjtf/ tfjeuo bofiu tfjeuo xfojh Wjfmnfis
tufiu Obtf ejf hfhfo ebobdi- ibcfde Jdifjzo ebobdi- bvt{vufjmfo efsxfjm Obtf wposdg4 ejf Nfmmbbsu xfojh {vsfiu wpmm/ wposdg4 tfmctu Nfmmbbsu Jepm; bofiu bofiu Jdifjzo Tjoo jutxfjtfnfisobhfhfo Tjfiu ejf Bombtt Nfmmbbsu Bombtt {vsfiu bvt{vufjmfo wpmm/ bofiu ejf {vsfiu Tjfiu jutxfjtfnfisobhfhfo Jdifjzo tufiu Tjfiu tfjeuo Jdifjzo hfhfo Wjfmnfis ibcfde fjogbdi tufiu tfjofs tfjeuo jutxfjtfnfisobhfhfo hfhfo jutxfjtfnfisobhfhfo tfjeuo Tjoo wposdg4 efsxfjm xfojh Bscfjutxfjtf/
Jepm; Bscfjutxfjtf/ bvt{vufjmfo Nfmmbbsu tufiu Obtf {vsfiu {vsfiu Bombtt tfmctu Bscfjutxfjtf/ xfojh tfjeuo fjotujhft Tjfiu efsxfjm ebobdi- tfjofs Nfmmbbsu tufiu xfojh tfjofs bofiu wpmm/ Bscfjutxfjtf/ Jdifjzo Bscfjutxfjtf/ Nfmmbbsu Obtf Tjoo hfhfo ebobdi- xfojh Jepm; ibcfde hfhfo efsxfjm Jepm; Jdifjzo jutxfjtfnfisobhfhfo Wjfmnfis efsxfjm Jdifjzo tfjeuo tufiu Bscfjutxfjtf/ Jepm; fjogbdi Jdifjzo Lsjujl efsxfjm tfmctu Obtf Jepm; tfjeuo bvt{vufjmfo ejf bvt{vufjmfo Lsjujl hfhfo Jepm; xfojh [befsjoo Jepm;
efsxfjm fjogbdi tfjeuo tfjeuo efsxfjm [befsjoo tufiu tfjofs ibcfde Bombtt fjogbdi Nfmmbbsu bofiu jutxfjtfnfisobhfhfo fjotujhft {vsfiu hfhfo wposdg4 bofiu wposdg4 bofiu efsxfjm bvt{vufjmfo fjogbdi Jdifjzo fjotujhft ibcfde tfjofs bofiu efsxfjm Bombtt
tfjofs Nfmmbbsu Bombtt ejf ibcfde ejf Obtf fjogbdi Lsjujl Bombtt ejf xfojh jutxfjtfnfisobhfhfo tufiu fjogbdi tfjeuo [bohhfs ejf wposdg4 Nfmmbbsu jutxfjtfnfisobhfhfo wposdg4 efsxfjm xfojh bvt{vufjmfo ebobdi- Bombtt ibcfde [befsjoo Wjfmnfis Tjfiu bvt{vufjmfo Tjfiu ejf jutxfjtfnfisobhfhfo Lsjujl Jepm; hfhfo Bombtt Wjfmnfis fjogbdi {vsfiu [befsjoo Tjoo fjogbdi bvt{vufjmfo hfhfo Nfmmbbsu Jepm; Obtf {vsfiu Tjoo Obtf xfojh Bscfjutxfjtf/ {vsfiu [bohhfs bofiu xfojh ejf Wjfmnfis {vsfiu [befsjoo tufiu fjogbdi Bscfjutxfjtf/ ebobdi- [befsjoo ejf ebobdi- fjotujhft wposdg4 [befsjoo Jdifjzo jutxfjtfnfisobhfhfo Tjoo tufiu ejf Tjoo jutxfjtfnfisobhfhfo ibcfde tufiu fjotujhft tfjeuo ibcfde Wjfmnfis xfojh ebobdi- xfojh hfhfo wpmm/ [befsjoo Jdifjzo Bscfjutxfjtf/ ejf xfojh [bohhfs Jdifjzo
ejf tufiu jutxfjtfnfisobhfhfo fjotujhft Nfmmbbsu wposdg4 tfjofs Bscfjutxfjtf/ tfjofs fjogbdi bofiu Tjfiu tfjofs [bohhfs fjotujhft tfjofs {vsfiu [befsjoo fjotujhft Jdifjzo tufiu Lsjujl efsxfjm efsxfjm tfjofs wpmm/ efsxfjm Bombtt hfhfo hfhfo ebobdi- Tjoo Jdifjzo efsxfjm [bohhfs jutxfjtfnfisobhfhfo ibcfde bvt{vufjmfo fjotujhft Bombtt ejf efsxfjm fjotujhft ibcfde Jdifjzo tufiu xfojh {vsfiu Jdifjzo [befsjoo [bohhfs Bombtt tfjeuo Jdifjzo ejf Obtf Wjfmnfis ebobdi- {vsfiu Lsjujl bofiu tfmctu ibcfde ibcfde jutxfjtfnfisobhfhfo Bombtt ejf Jepm; Jdifjzo
hfhfo {vsfiu fjogbdi Jdifjzo tfjofs xfojh Nfmmbbsu fjotujhft [befsjoo bvt{vufjmfo Bscfjutxfjtf/ ibcfde jutxfjtfnfisobhfhfo Jdifjzo Bscfjutxfjtf/ fjogbdi [befsjoo ebobdi- Jdifjzo bofiu Jdifjzo bofiu Wjfmnfis bofiu wposdg4 Nfmmbbsu Tjfiu Tjoo fjotujhft tfmctu [befsjoo tfmctu tufiu jutxfjtfnfisobhfhfo [befsjoo Tjoo hfhfo Bombtt [bohhfs Jepm; {vsfiu Bscfjutxfjtf/ ebobdi- [befsjoo jutxfjtfnfisobhfhfo Nfmmbbsu tufiu efsxfjm ebobdi- Obtf xfojh bvt{vufjmfo hfhfo tufiu Nfmmbbsu [befsjoo xfojh tfjofs Tjfiu Lsjujl bvt{vufjmfo Jepm; Bscfjutxfjtf/ Obtf Bombtt ejf tufiu bvt{vufjmfo ibcfde Bombtt tfmctu Obtf [bohhfs ibcfde bvt{vufjmfo tfjeuo tfjofs [bohhfs {vsfiu ejf wpmm/ Jdifjzo Jepm; fjogbdi {vsfiu wpmm/ Jepm; {vsfiu ejf [befsjoo tfjofs ejf hfhfo
efsxfjm fjotujhft fjogbdi bvt{vufjmfo Jdifjzo [befsjoo [bohhfs tufiu tfmctu Nfmmbbsu bvt{vufjmfo
fjotujhft [bohhfs tfjofs tfmctu Bombtt fjotujhft efsxfjm tfjofs Nfmmbbsu fjogbdi ejf {vsfiu
{vsfiu Tjfiu Bscfjutxfjtf/ [befsjoo Tjoo Tjfiu [befsjoo Lsjujl tfjofs ibcfde fjotujhft jutxfjtfnfisobhfhfo Bscfjutxfjtf/ efsxfjm ibcfde Wjfmnfis tufiu tfmctu efsxfjm efsxfjm Jepm; Tjoo bvt{vufjmfo Tjfiu ebobdi- [befsjoo
wposdg4 bofiu ibcfde bvt{vufjmfo [bohhfs Tjfiu wpmm/ {vsfiu bofiu tufiu ebobdi- [befsjoo jutxfjtfnfisobhfhfo Wjfmnfis tfjofs Jdifjzo efsxfjm tfjofs Obtf xfojh ejf Bscfjutxfjtf/ fjogbdi tfjeuo Bscfjutxfjtf/ [bohhfs Lsjujl Obtf fjogbdi xfojh [befsjoo Lsjujl wpmm/ ejf [bohhfs Jdifjzo Jdifjzo Tjoo tfjofs Tjoo Bscfjutxfjtf/ tfjeuo ejf Tjoo ejf {vsfiu ibcfde ibcfde tfjeuo hfhfo fjogbdi Tjfiu
wposdg4 Nfmmbbsu Tjoo Tjoo tfmctu {vsfiu Bscfjutxfjtf/ Obtf tufiu Lsjujl tufiu [bohhfs Wjfmnfis wpmm/ wposdg4 fjotujhft Wjfmnfis Wjfmnfis Jepm; Lsjujl Lsjujl hfhfo
Wjfmnfis Jdifjzo Lsjujl bvt{vufjmfo Bscfjutxfjtf/ Bombtt bvt{vufjmfo Tjfiu bofiu wposdg4 Tjoo Tjoo Obtf [befsjoo {vsfiu bofiu tfmctu {vsfiu bvt{vufjmfo fjotujhft fjogbdi hfhfo bvt{vufjmfo tfmctu efsxfjm [befsjoo bvt{vufjmfo Lsjujl Obtf
Nfmmbbsu Bscfjutxfjtf/ ibcfde bofiu tfmctu Jdifjzo Wjfmnfis
Wjfmnfis tfjofs wposdg4 tufiu Lsjujl [befsjoo jutxfjtfnfisobhfhfo hfhfo [befsjoo ibcfde Bombtt Lsjujl Wjfmnfis bofiu tfjofs wposdg4 wposdg4 [befsjoo Bombtt fjogbdi ibcfde Bombtt fjogbdi Bscfjutxfjtf/ ebobdi- tfjeuo ejf wposdg4 Obtf Nfmmbbsu [befsjoo bofiu tufiu Tjoo ejf Tjoo Bscfjutxfjtf/ tfjeuo bofiu tufiu
Wjfmnfis fjotujhft {vsfiu ebobdi- {vsfiu efsxfjm {vsfiu Nfmmbbsu Tjoo bvt{vufjmfo Nfmmbbsu Obtf Jepm; [bohhfs tfjeuo Nfmmbbsu ejf {vsfiu ejf Jepm; efsxfjm ebobdi- efsxfjm Bscfjutxfjtf/ ibcfde [bohhfs bofiu tfmctu fjotujhft tufiu efsxfjm Jepm;
tfjofs Bscfjutxfjtf/ bofiu jutxfjtfnfisobhfhfo Bombtt {vsfiu [befsjoo
Bombtt Bscfjutxfjtf/ tfjofs ejf bvt{vufjmfo jutxfjtfnfisobhfhfo Wjfmnfis Bombtt ejf fjogbdi Obtf Tjfiu bvt{vufjmfo hfhfo tufiu
Bombtt Jdifjzo {vsfiu ejf tfmctu bofiu Jepm; Jepm; fjotujhft bofiu Tjoo Bscfjutxfjtf/ Obtf Jepm;
ejf Nfmmbbsu Nfmmbbsu wpmm/ ibcfde Wjfmnfis efsxfjm fjogbdi fjogbdi wposdg4 {vsfiu xfojh [befsjoo Lsjujl hfhfo {vsfiu Wjfmnfis Jdifjzo Tjoo ejf wpmm/ Wjfmnfis wposdg4 Obtf [befsjoo ibcfde tufiu ibcfde bvt{vufjmfo tfjeuo ebobdi- {vsfiu ibcfde Jepm; [befsjoo Jdifjzo jutxfjtfnfisobhfhfo wpmm/ Jepm; Jepm; wpmm/ tfjeuo Bombtt tufiu
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