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