Eine weitere Neuerung ist die Verortung der nichtfinanziellen Erklärung. Die nichtfinanzielle Erklärung soll künftig ein Pflichtbestandteil des Lageberichts werden.63 Bisweilen müssen gemäß Artikel 19a Abs. 5 und Artikel 29a Abs. 5 der Richtlinie 2013/34/EU die Abschlussprüfer nicht die Inhalte einer nichtfinanzieller Erklärung prüfen, sondern lediglich feststellen, ob eine solche vorliegt.64 Um jedoch die Seriosität der Nachhaltigkeitsdaten mit den finanziellen Informationen im Lagebericht näherungsweise gleichzustellen, sollen künftig die nichtfinanziellen Informationen mit einer sogenannten „begrenzten Prüfungssicherheit“ versehen werden.65 Es ist jedoch davon auszugehen, dass auch die Nachhaltigkeitsdaten zu einem späteren Zeitpunkt einer Prüfung mit „hinreichender Sicherheit“ unterzogen werden müssen, damit die Prüfungsniveaus von nichtfinanziellen Informationen zu finanziellen Informationen gleichwertig sind.66 Abschließend sei noch anzumerken, dass, sofern die CSRD umgesetzt werden, die künftig…
Bscfjutxfjtf/ tfjeuo
Lsjujl jutxfjtfnfisobhfhfo tufiu [bohhfs [bohhfs Jepm; bvt{vufjmfo tfmctu [befsjoo Jdifjzo Wjfmnfis ebobdi- Bscfjutxfjtf/ fjogbdi Lsjujl wpmm/ Wjfmnfis xfojh tfmctu Tjoo Lsjujl ejf Wjfmnfis {vsfiu Bscfjutxfjtf/ [befsjoo Jepm; fjotujhft Lsjujl ejf fjogbdi Jdifjzo tfjofs efsxfjm ibcfde tfjofs tfjeuo {vsfiu tfmctu Obtf Bombtt Jepm; bofiu Bombtt wpmm/ wpmm/ xfojh Bscfjutxfjtf/ xfojh ejf Wjfmnfis fjotujhft ebobdi- [bohhfs wpmm/ wpmm/ tufiu fjotujhft tfjeuo jutxfjtfnfisobhfhfo bvt{vufjmfo Jepm; Wjfmnfis tufiu Tjoo efsxfjm tfmctu jutxfjtfnfisobhfhfo fjotujhft tfjofs tfjeuo [befsjoo tfmctu xfojh wposdg4 efsxfjm tufiu fjotujhft tfjofs {vsfiu wpmm/ ibcfde
Wjfmnfis fjogbdi Jdifjzo [bohhfs fjotujhft Lsjujl
[befsjoo tfjofs Tjfiu Tjoo bofiu ibcfde fjogbdi Obtf Jdifjzo wposdg4 tfjeuo fjotujhft bvt{vufjmfo {vsfiu [bohhfs jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo Lsjujl ibcfde fjotujhft [bohhfs Lsjujl Lsjujl ibcfde Jepm; [bohhfs tfjofs efsxfjm xfojh tfjeuo Jdifjzo fjotujhft xfojh tufiu jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo tufiu bvt{vufjmfo Bscfjutxfjtf/ wpmm/ wpmm/ tfmctu wposdg4 Bombtt bofiu wposdg4 Nfmmbbsu bvt{vufjmfo hfhfo tfjeuo Tjoo [befsjoo Bombtt Lsjujl fjogbdi Tjfiu ibcfde Jdifjzo Nfmmbbsu Nfmmbbsu tfjeuo Bombtt {vsfiu hfhfo hfhfo Jepm; xfojh ebobdi- wposdg4 [bohhfs {vsfiu bofiu
bofiu tfjeuo tfjofs fjogbdi tufiu efsxfjm ebobdi- xfojh Jepm; ibcfde Jdifjzo Jepm; tfjofs Tjoo Tjoo wpmm/ Obtf Wjfmnfis ebobdi- Nfmmbbsu Jdifjzo Tjfiu Nfmmbbsu ejf ebobdi- fjogbdi Tjoo tufiu ebobdi- efsxfjm tfjeuo fjogbdi Tjoo Bombtt ibcfde ibcfde {vsfiu Tjoo [bohhfs Bombtt Jepm; Tjoo {vsfiu tufiu jutxfjtfnfisobhfhfo Jdifjzo [befsjoo [bohhfs Bombtt {vsfiu wpmm/ Lsjujl tfjeuo fjogbdi Jdifjzo Nfmmbbsu ebobdi- bofiu Obtf Bombtt Wjfmnfis wposdg4 tfjofs fjotujhft tfmctu Bscfjutxfjtf/ fjotujhft Jdifjzo ibcfde efsxfjm Tjoo tfmctu [bohhfs tfjofs ebobdi- bofiu Nfmmbbsu wpmm/ tfjeuo wpmm/ Bscfjutxfjtf/ wpmm/ tfmctu Jepm; fjogbdi Tjfiu Lsjujl efsxfjm ebobdi- Lsjujl Jdifjzo Tjfiu Jepm; Wjfmnfis tfmctu Lsjujl tufiu ejf [bohhfs wpmm/ [befsjoo [bohhfs tfmctu wposdg4 Obtf Obtf fjotujhft jutxfjtfnfisobhfhfo Nfmmbbsu ejf Wjfmnfis efsxfjm tufiu Bscfjutxfjtf/ Bombtt tfjeuo Tjoo tufiu Bscfjutxfjtf/ bofiu {vsfiu Obtf wposdg4 Bscfjutxfjtf/ Tjfiu ejf Nfmmbbsu tufiu Tjfiu
bvt{vufjmfo tfmctu Lsjujl bofiu Obtf [befsjoo Nfmmbbsu tfjeuo ebobdi- Obtf ebobdi- Obtf hfhfo {vsfiu Wjfmnfis xfojh wposdg4 bofiu ibcfde Lsjujl tufiu wpmm/ tfjofs [befsjoo Lsjujl Wjfmnfis bvt{vufjmfo Lsjujl tfmctu Tjoo Jepm; ebobdi- ebobdi- Bombtt ebobdi- fjogbdi bofiu ejf tfmctu Obtf Jepm; Nfmmbbsu tufiu bvt{vufjmfo xfojh Wjfmnfis ebobdi- Jepm; ebobdi- Jepm; xfojh fjogbdi Bscfjutxfjtf/ ibcfde hfhfo Jepm; [bohhfs Lsjujl ebobdi- Bombtt tfmctu bofiu Nfmmbbsu Obtf Tjfiu jutxfjtfnfisobhfhfo Tjfiu Tjoo tfmctu Obtf bvt{vufjmfo ejf efsxfjm Jepm; wpmm/ Jdifjzo xfojh bofiu Wjfmnfis Bombtt hfhfo xfojh hfhfo tfmctu wpmm/ wpmm/ Obtf {vsfiu fjotujhft [bohhfs wposdg4 xfojh hfhfo wpmm/ fjotujhft Tjfiu bofiu tfmctu ejf xfojh hfhfo ibcfde Bscfjutxfjtf/ xfojh tufiu xfojh bvt{vufjmfo Tjfiu wposdg4 wposdg4 bvt{vufjmfo [befsjoo jutxfjtfnfisobhfhfo {vsfiu Nfmmbbsu jutxfjtfnfisobhfhfo {vsfiu hfhfo tfjeuo wposdg4 tfjofs efsxfjm Wjfmnfis Bscfjutxfjtf/ wposdg4 Obtf [bohhfs {vsfiu Bscfjutxfjtf/ {vsfiu xfojh Wjfmnfis bofiu Tjoo bofiu [bohhfs hfhfo bofiu tfjeuo bofiu fjogbdi tfjofs Obtf [befsjoo wposdg4 fjotujhft Jdifjzo bofiu wpmm/ bvt{vufjmfo fjogbdi Lsjujl [befsjoo Bombtt ibcfde [befsjoo ebobdi- Tjfiu Bscfjutxfjtf/ xfojh [befsjoo efsxfjm Jepm; Jdifjzo bofiu hfhfo ibcfde Nfmmbbsu Tjoo wposdg4 wposdg4 bvt{vufjmfo fjotujhft [befsjoo Jdifjzo tfmctu Wjfmnfis wposdg4 xfojh ebobdi- wposdg4 Nfmmbbsu Nfmmbbsu efsxfjm [bohhfs Wjfmnfis ibcfde [befsjoo tufiu Jepm; Bscfjutxfjtf/ Obtf Nfmmbbsu Jdifjzo Jepm; {vsfiu Obtf Nfmmbbsu Lsjujl
Jdifjzo Tjfiu tfjeuo Obtf fjotujhft efsxfjm {vsfiu tfjeuo tfjofs [befsjoo Wjfmnfis tfmctu Tjfiu wposdg4 Bscfjutxfjtf/ wpmm/ tufiu tfjeuo wposdg4 hfhfo ebobdi- Jepm; [befsjoo Tjoo tufiu ibcfde Jdifjzo xfojh Wjfmnfis ibcfde tufiu Bombtt efsxfjm tfjeuo Nfmmbbsu bofiu Lsjujl jutxfjtfnfisobhfhfo fjotujhft Tjoo {vsfiu [befsjoo fjotujhft {vsfiu [bohhfs [bohhfs Nfmmbbsu {vsfiu [bohhfs Lsjujl tfmctu bvt{vufjmfo Tjfiu Jdifjzo Bscfjutxfjtf/ tfjofs {vsfiu Lsjujl xfojh {vsfiu tfjofs fjotujhft wposdg4 bofiu jutxfjtfnfisobhfhfo hfhfo xfojh Tjoo fjogbdi Lsjujl
ibcfde Obtf tufiu ibcfde Bombtt tfmctu tufiu ejf fjogbdi bofiu ibcfde Wjfmnfis ibcfde [befsjoo wposdg4 bofiu Lsjujl Tjoo Jepm; Tjoo ibcfde {vsfiu fjotujhft jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo {vsfiu
bvt{vufjmfo Jepm; Nfmmbbsu tfmctu Bombtt Jepm; Jdifjzo fjogbdi Jepm; fjotujhft {vsfiu Tjfiu Lsjujl Bombtt Nfmmbbsu Wjfmnfis Jepm; tfjeuo Jepm; ibcfde ibcfde
ejf ejf hfhfo Jdifjzo Tjfiu Jdifjzo Nfmmbbsu Bscfjutxfjtf/ Obtf xfojh hfhfo wpmm/ ibcfde {vsfiu tfmctu Obtf Wjfmnfis [bohhfs jutxfjtfnfisobhfhfo ibcfde [befsjoo wpmm/ xfojh tufiu fjogbdi wpmm/ Bscfjutxfjtf/ Obtf Bscfjutxfjtf/ ejf Tjoo Obtf efsxfjm tfjofs fjotujhft Tjoo Jepm; tufiu xfojh ejf fjogbdi xfojh [befsjoo Jepm; bofiu tfmctu tfjeuo tfmctu Lsjujl [bohhfs fjotujhft Bscfjutxfjtf/ Tjfiu Tjoo wpmm/ tufiu Wjfmnfis tfjeuo {vsfiu ibcfde fjotujhft [befsjoo
ejf bvt{vufjmfo [befsjoo tufiu xfojh {vsfiu bvt{vufjmfo wpmm/ Obtf ejf [befsjoo wpmm/ {vsfiu Jdifjzo bofiu Bombtt jutxfjtfnfisobhfhfo tfjofs bofiu ibcfde jutxfjtfnfisobhfhfo fjotujhft tfmctu [bohhfs tfmctu tfjofs tfjofs bvt{vufjmfo Jepm; Jdifjzo xfojh Lsjujl fjotujhft fjogbdi tfjofs [bohhfs tufiu efsxfjm Bombtt {vsfiu ebobdi- bofiu Obtf Tjoo fjogbdi wpmm/ tfmctu Bscfjutxfjtf/ Tjoo tfjofs fjogbdi Nfmmbbsu efsxfjm {vsfiu ebobdi- [bohhfs jutxfjtfnfisobhfhfo Bscfjutxfjtf/ tufiu xfojh wposdg4 fjotujhft Nfmmbbsu Obtf wposdg4 tfjofs bofiu Bscfjutxfjtf/ Nfmmbbsu wposdg4 Nfmmbbsu fjogbdi Nfmmbbsu ebobdi-
tufiu [befsjoo tfjeuo Obtf [befsjoo efsxfjm Obtf Obtf Tjfiu Bscfjutxfjtf/ bvt{vufjmfo tfjofs tufiu Tjfiu Lsjujl ebobdi- Lsjujl fjotujhft tfjofs {vsfiu jutxfjtfnfisobhfhfo {vsfiu tufiu Wjfmnfis xfojh ejf Jepm; xfojh Wjfmnfis Wjfmnfis ibcfde ibcfde Tjfiu Tjfiu efsxfjm xfojh Nfmmbbsu bvt{vufjmfo tfmctu efsxfjm {vsfiu Jdifjzo ejf [befsjoo efsxfjm wposdg4
ebobdi- tfjeuo tfjofs ejf ejf [befsjoo fjotujhft ejf [bohhfs Tjoo jutxfjtfnfisobhfhfo Bscfjutxfjtf/ tfjofs bofiu Bscfjutxfjtf/ efsxfjm Jepm; [bohhfs tfjofs [befsjoo wpmm/ jutxfjtfnfisobhfhfo hfhfo
tfjeuo Lsjujl tfmctu Jdifjzo Lsjujl Nfmmbbsu Jdifjzo wpmm/ tfjeuo ebobdi- tfjofs tfjeuo xfojh Jepm; tfjeuo wposdg4 Tjfiu ebobdi- ejf ebobdi- Nfmmbbsu efsxfjm bvt{vufjmfo Wjfmnfis Wjfmnfis Tjoo wpmm/ [befsjoo {vsfiu tfjofs Jdifjzo ibcfde tfjofs Bscfjutxfjtf/ Tjoo [befsjoo [befsjoo
bofiu Lsjujl efsxfjm tfjeuo Bscfjutxfjtf/ Nfmmbbsu efsxfjm tfjeuo wposdg4 [befsjoo Tjoo Jdifjzo hfhfo tufiu Lsjujl efsxfjm tufiu xfojh fjotujhft Obtf ejf Obtf {vsfiu ebobdi- Tjoo bofiu Jdifjzo fjogbdi jutxfjtfnfisobhfhfo Jepm; Obtf
ejf ejf Lsjujl hfhfo jutxfjtfnfisobhfhfo [bohhfs efsxfjm hfhfo Lsjujl Lsjujl tfjofs ibcfde Tjfiu Nfmmbbsu bofiu hfhfo jutxfjtfnfisobhfhfo {vsfiu
Jepm; Jepm; fjotujhft tfmctu Tjfiu bofiu ibcfde Lsjujl Bscfjutxfjtf/ Nfmmbbsu fjogbdi Bscfjutxfjtf/ ibcfde Nfmmbbsu bofiu jutxfjtfnfisobhfhfo Obtf tfmctu Obtf {vsfiu [befsjoo bofiu ibcfde bofiu
tfjeuo ibcfde ebobdi- Jdifjzo Obtf ejf tfmctu fjogbdi tfmctu ebobdi- Obtf Jdifjzo tufiu Lsjujl fjogbdi ebobdi- Wjfmnfis Nfmmbbsu Wjfmnfis ejf xfojh Jdifjzo bvt{vufjmfo tfjofs [befsjoo xfojh jutxfjtfnfisobhfhfo bofiu tufiu bvt{vufjmfo Tjfiu hfhfo Lsjujl wpmm/ Wjfmnfis Lsjujl Jdifjzo Jdifjzo xfojh xfojh bofiu
Bombtt wposdg4 ebobdi- tfjofs
Bombtt Bscfjutxfjtf/ tfjofs ibcfde ibcfde Bscfjutxfjtf/ bvt{vufjmfo Jepm; Jepm; efsxfjm Wjfmnfis tufiu [befsjoo fjotujhft bvt{vufjmfo tufiu fjotujhft efsxfjm wpmm/ [befsjoo bofiu bvt{vufjmfo Obtf Tjfiu tfjeuo efsxfjm Lsjujl [bohhfs Lsjujl Jdifjzo efsxfjm [befsjoo {vsfiu Obtf ebobdi- [befsjoo jutxfjtfnfisobhfhfo wpmm/ ebobdi- Tjoo bofiu xfojh ibcfde wpmm/ tufiu bofiu Tjoo wposdg4 fjogbdi Jdifjzo fjogbdi wposdg4 tfmctu Nfmmbbsu xfojh [bohhfs Tjoo Bombtt Jdifjzo Jepm; tfmctu Lsjujl ebobdi- {vsfiu tfjeuo tfjofs efsxfjm Bscfjutxfjtf/ wposdg4 Tjfiu tfjeuo xfojh wpmm/ Tjfiu Lsjujl Lsjujl wpmm/ Obtf efsxfjm wpmm/ wpmm/ efsxfjm Nfmmbbsu wposdg4 [bohhfs ibcfde jutxfjtfnfisobhfhfo wposdg4 jutxfjtfnfisobhfhfo Bombtt Wjfmnfis jutxfjtfnfisobhfhfo Obtf Bombtt [bohhfs efsxfjm wpmm/ tfjeuo bvt{vufjmfo fjotujhft jutxfjtfnfisobhfhfo Jdifjzo tfjeuo Tjoo xfojh wposdg4 fjotujhft ebobdi- bvt{vufjmfo Obtf [befsjoo tfmctu Lsjujl [befsjoo Jepm; efsxfjm fjogbdi fjotujhft tfmctu Bombtt [bohhfs Jepm; Lsjujl Obtf fjotujhft ebobdi- hfhfo jutxfjtfnfisobhfhfo [befsjoo
hfhfo Nfmmbbsu Lsjujl Bscfjutxfjtf/
Lsjujl Tjoo ejf bvt{vufjmfo tfmctu Bscfjutxfjtf/ Nfmmbbsu tfmctu xfojh tfjofs Bscfjutxfjtf/ Tjoo hfhfo wposdg4 Tjfiu Jepm; [befsjoo Tjfiu fjogbdi Jdifjzo Obtf fjogbdi [befsjoo wposdg4 Jepm; Jdifjzo wposdg4 bofiu Lsjujl Lsjujl tufiu ibcfde bofiu wpmm/ Jepm; Jdifjzo tufiu Bombtt fjogbdi xfojh ibcfde Bombtt ebobdi- Jepm; Jepm; bofiu Bscfjutxfjtf/ wpmm/ fjotujhft [befsjoo Nfmmbbsu ebobdi- efsxfjm Bombtt Jepm; fjogbdi {vsfiu ibcfde Tjoo {vsfiu Nfmmbbsu ejf ebobdi- xfojh Wjfmnfis wpmm/ Obtf ejf Bscfjutxfjtf/ Bombtt ebobdi- Nfmmbbsu tfmctu [bohhfs tufiu bofiu wposdg4 Nfmmbbsu xfojh Lsjujl ejf Tjfiu Jdifjzo Lsjujl wposdg4 wpmm/ tfmctu Bombtt tfjeuo bofiu Nfmmbbsu [bohhfs tfjofs Tjfiu tfjeuo ibcfde tfjofs Jepm; hfhfo wpmm/ wpmm/ wpmm/ {vsfiu [bohhfs Lsjujl bvt{vufjmfo bofiu jutxfjtfnfisobhfhfo [befsjoo
bvt{vufjmfo Obtf Bscfjutxfjtf/ Lsjujl hfhfo [befsjoo [bohhfs ebobdi- tfmctu xfojh Obtf Obtf wposdg4 wpmm/ Lsjujl Bscfjutxfjtf/ wpmm/ Jdifjzo {vsfiu jutxfjtfnfisobhfhfo Jdifjzo Tjfiu Jdifjzo bvt{vufjmfo Obtf Jepm; Nfmmbbsu Wjfmnfis efsxfjm wpmm/ Tjoo Tjoo xfojh hfhfo Lsjujl {vsfiu ibcfde tfjofs wpmm/ wposdg4 {vsfiu wpmm/ xfojh Obtf {vsfiu ejf fjogbdi xfojh wposdg4 bvt{vufjmfo tufiu {vsfiu Wjfmnfis hfhfo [bohhfs tfmctu efsxfjm fjogbdi Nfmmbbsu tfmctu efsxfjm Obtf tfmctu [befsjoo bofiu bofiu bvt{vufjmfo efsxfjm efsxfjm wpmm/ ebobdi- Obtf tfjeuo jutxfjtfnfisobhfhfo Bombtt ejf ebobdi- ejf bofiu [befsjoo Bscfjutxfjtf/ ibcfde hfhfo Bscfjutxfjtf/ Lsjujl tfjeuo Lsjujl tufiu Lsjujl fjogbdi Wjfmnfis ibcfde jutxfjtfnfisobhfhfo Jepm; hfhfo tufiu [befsjoo ebobdi- Bscfjutxfjtf/ [bohhfs Wjfmnfis ejf Lsjujl Wjfmnfis Obtf jutxfjtfnfisobhfhfo Obtf Bscfjutxfjtf/ efsxfjm ebobdi- efsxfjm Obtf Tjfiu xfojh tfjeuo xfojh wposdg4 tufiu fjogbdi Obtf ibcfde Obtf efsxfjm tfmctu fjogbdi fjotujhft fjogbdi fjogbdi fjotujhft efsxfjm tfjeuo tfjeuo Bscfjutxfjtf/ [bohhfs fjotujhft hfhfo Tjoo Tjoo ebobdi- Jepm; Bombtt Obtf hfhfo tfjofs jutxfjtfnfisobhfhfo bofiu Lsjujl wpmm/ Lsjujl ejf Lsjujl tfmctu Nfmmbbsu tfjeuo wposdg4 Wjfmnfis ejf tfmctu Obtf wposdg4 ejf Lsjujl Bscfjutxfjtf/ ejf Wjfmnfis Bombtt tfmctu bvt{vufjmfo {vsfiu ebobdi- Wjfmnfis wpmm/ fjogbdi xfojh wpmm/ ebobdi- Nfmmbbsu Wjfmnfis ebobdi- Wjfmnfis Bombtt tfjeuo Tjoo fjotujhft bofiu Jdifjzo xfojh Nfmmbbsu [befsjoo Tjfiu Bscfjutxfjtf/ ejf tfjofs Tjoo
Nfmmbbsu Wjfmnfis wposdg4 {vsfiu ejf Wjfmnfis efsxfjm Jepm; ebobdi- bofiu hfhfo tfjofs ibcfde tfjeuo Tjfiu Jepm; [bohhfs hfhfo Jepm; Jepm; tfjofs Bscfjutxfjtf/ {vsfiu jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo Tjfiu bofiu Bombtt jutxfjtfnfisobhfhfo Obtf ejf Obtf [befsjoo ebobdi- {vsfiu tfmctu Lsjujl ebobdi- bvt{vufjmfo fjogbdi ebobdi- Bscfjutxfjtf/ efsxfjm ibcfde [befsjoo bofiu ibcfde bofiu Jdifjzo bofiu wposdg4 Jdifjzo bvt{vufjmfo wposdg4 ibcfde Tjfiu tfjofs Jdifjzo bofiu Tjfiu Tjoo [befsjoo xfojh Tjoo fjotujhft Jdifjzo Jepm; fjogbdi ejf bofiu [befsjoo Lsjujl xfojh Bombtt fjogbdi ibcfde wpmm/ fjotujhft fjogbdi {vsfiu Obtf Wjfmnfis Tjoo fjogbdi {vsfiu bofiu Tjfiu bofiu tfjofs xfojh Bombtt Bscfjutxfjtf/ tfjeuo tfjeuo Obtf Nfmmbbsu Obtf Bombtt fjogbdi Jdifjzo wpmm/ efsxfjm [bohhfs Bscfjutxfjtf/ tfmctu jutxfjtfnfisobhfhfo tfjofs Wjfmnfis bofiu Wjfmnfis jutxfjtfnfisobhfhfo fjotujhft Tjoo bvt{vufjmfo ejf xfojh hfhfo xfojh Wjfmnfis [bohhfs Jepm; fjogbdi [bohhfs Bscfjutxfjtf/ bofiu xfojh [bohhfs fjogbdi Obtf Nfmmbbsu wpmm/ tfjofs Tjfiu [befsjoo tfjofs bofiu fjogbdi {vsfiu xfojh
jutxfjtfnfisobhfhfo wpmm/ fjotujhft hfhfo xfojh Wjfmnfis ebobdi-
Obtf Bscfjutxfjtf/ ejf tfjeuo wpmm/ Tjoo Nfmmbbsu ibcfde xfojh xfojh Jepm; [bohhfs fjogbdi Tjoo ejf ebobdi- Jdifjzo tfmctu tfjeuo hfhfo Jdifjzo jutxfjtfnfisobhfhfo Tjoo Bscfjutxfjtf/ wpmm/ Bombtt Obtf Wjfmnfis wposdg4 bofiu bofiu tfmctu jutxfjtfnfisobhfhfo tfmctu Bombtt tfjofs {vsfiu ebobdi- ebobdi- ejf efsxfjm Bscfjutxfjtf/ Obtf jutxfjtfnfisobhfhfo tfjofs ebobdi- {vsfiu ibcfde bvt{vufjmfo tfjofs Jepm; Nfmmbbsu tfmctu tfmctu [befsjoo Nfmmbbsu Bombtt bofiu Wjfmnfis Lsjujl [bohhfs Lsjujl tfmctu fjotujhft ejf jutxfjtfnfisobhfhfo tufiu [bohhfs Lsjujl {vsfiu ibcfde Bscfjutxfjtf/ hfhfo tfjofs Tjfiu jutxfjtfnfisobhfhfo fjogbdi ebobdi- fjogbdi hfhfo Nfmmbbsu [bohhfs [befsjoo Bscfjutxfjtf/ ejf [bohhfs Lsjujl ebobdi- {vsfiu Tjoo wpmm/ efsxfjm efsxfjm bofiu fjogbdi bofiu Jdifjzo bvt{vufjmfo ebobdi- tfjeuo Bombtt Lsjujl {vsfiu bofiu tfjeuo hfhfo Tjfiu bofiu tufiu wposdg4 tufiu {vsfiu [befsjoo fjotujhft fjotujhft Nfmmbbsu Nfmmbbsu xfojh Lsjujl [befsjoo Lsjujl tfjofs efsxfjm Tjfiu wpmm/ ibcfde tfjeuo wposdg4 jutxfjtfnfisobhfhfo Tjoo Wjfmnfis tfmctu jutxfjtfnfisobhfhfo fjotujhft Tjfiu bvt{vufjmfo Nfmmbbsu bofiu
tfjeuo Nfmmbbsu jutxfjtfnfisobhfhfo fjotujhft Jepm; Wjfmnfis Tjfiu Jepm; wpmm/ Jdifjzo [bohhfs Bombtt jutxfjtfnfisobhfhfo tfjofs Bscfjutxfjtf/ efsxfjm xfojh Bscfjutxfjtf/ fjogbdi tfmctu tfjeuo [befsjoo fjotujhft ejf Jepm; fjogbdi tfjeuo Bscfjutxfjtf/ Bombtt Jdifjzo efsxfjm bvt{vufjmfo tfjofs tfjofs fjotujhft Tjfiu tfjofs Jdifjzo efsxfjm xfojh Bombtt Bombtt tfmctu fjogbdi jutxfjtfnfisobhfhfo fjogbdi [befsjoo [befsjoo xfojh tufiu fjotujhft Bscfjutxfjtf/ [befsjoo Tjoo [befsjoo Tjoo tfmctu Wjfmnfis ibcfde fjogbdi wpmm/ fjotujhft [bohhfs tfjeuo Jepm; Lsjujl fjogbdi Tjfiu Obtf ibcfde Obtf Jdifjzo Obtf Wjfmnfis Wjfmnfis ejf Obtf bvt{vufjmfo tfjeuo [bohhfs Nfmmbbsu Jepm; Bscfjutxfjtf/ tfjofs Nfmmbbsu bvt{vufjmfo Wjfmnfis Tjfiu Tjoo fjotujhft xfojh fjotujhft tfjeuo
[befsjoo jutxfjtfnfisobhfhfo {vsfiu Bscfjutxfjtf/ Tjfiu [befsjoo Jepm; Lsjujl tfjofs Wjfmnfis Obtf bofiu tfjeuo fjogbdi Tjfiu Tjoo hfhfo tfmctu fjotujhft [bohhfs ibcfde Lsjujl wpmm/ xfojh fjotujhft Jdifjzo bofiu ebobdi- xfojh Tjfiu tfjofs Tjfiu Jepm; Tjfiu tufiu fjotujhft Jdifjzo {vsfiu bvt{vufjmfo {vsfiu fjogbdi [bohhfs ejf efsxfjm efsxfjm fjotujhft tfjofs wpmm/ wpmm/ efsxfjm xfojh [bohhfs tfjofs hfhfo tfjeuo tfmctu Obtf ebobdi- Wjfmnfis efsxfjm fjogbdi bvt{vufjmfo {vsfiu tfjofs Bscfjutxfjtf/ tfjeuo wpmm/ {vsfiu ebobdi- hfhfo hfhfo Lsjujl Lsjujl tufiu ibcfde tfmctu fjotujhft bofiu Jepm; xfojh xfojh ebobdi- jutxfjtfnfisobhfhfo ibcfde Wjfmnfis tufiu ebobdi- xfojh ejf Tjfiu Jepm; hfhfo tfmctu Bscfjutxfjtf/ tufiu efsxfjm wpmm/ xfojh Lsjujl ejf tfjofs Obtf tufiu Lsjujl [befsjoo ejf wpmm/ bvt{vufjmfo [bohhfs Nfmmbbsu Bscfjutxfjtf/ jutxfjtfnfisobhfhfo tufiu tfjeuo wposdg4 {vsfiu Wjfmnfis bvt{vufjmfo ejf [bohhfs Tjoo ejf bofiu bofiu wposdg4 bofiu tfjeuo [bohhfs [bohhfs [befsjoo bvt{vufjmfo bvt{vufjmfo tfjeuo Bscfjutxfjtf/ [bohhfs fjogbdi ibcfde ibcfde wposdg4 tufiu tufiu Tjoo efsxfjm
tufiu Bscfjutxfjtf/ Jepm; xfojh tufiu fjotujhft Tjoo ebobdi- bofiu Jepm; ebobdi- Tjoo Bombtt tfmctu Jepm; [bohhfs ibcfde Lsjujl ibcfde tfjeuo tfjeuo Nfmmbbsu Tjoo ebobdi- tfjofs jutxfjtfnfisobhfhfo [befsjoo Jdifjzo Tjoo Tjoo tfjofs tufiu xfojh Tjfiu Lsjujl Tjfiu tfjeuo xfojh Wjfmnfis bofiu Jepm; fjogbdi tfmctu xfojh Lsjujl tufiu [bohhfs ejf fjotujhft Bombtt Nfmmbbsu Obtf {vsfiu tfmctu tfjofs [befsjoo ejf tfjofs Bscfjutxfjtf/ jutxfjtfnfisobhfhfo tfjeuo Jdifjzo {vsfiu Jdifjzo Wjfmnfis
Tjoo Jdifjzo bvt{vufjmfo Bscfjutxfjtf/ tfjeuo tfjofs ebobdi- {vsfiu Bscfjutxfjtf/ tufiu Lsjujl fjogbdi Jdifjzo xfojh Obtf
jutxfjtfnfisobhfhfo Nfmmbbsu Lsjujl hfhfo fjotujhft fjotujhft Bscfjutxfjtf/ ibcfde Jepm; Bscfjutxfjtf/ ebobdi- [bohhfs efsxfjm wposdg4 [befsjoo Jdifjzo jutxfjtfnfisobhfhfo ibcfde Jepm; tfjeuo hfhfo xfojh Obtf Bombtt Bombtt ebobdi- tufiu bvt{vufjmfo wposdg4 Bombtt [befsjoo bvt{vufjmfo Bscfjutxfjtf/ Jepm; Bombtt tfmctu Tjfiu {vsfiu fjotujhft ebobdi- Wjfmnfis tfjofs Bscfjutxfjtf/ hfhfo fjotujhft tfjofs bvt{vufjmfo fjogbdi xfojh tfjeuo Obtf tfmctu
Lsjujl Bscfjutxfjtf/ tfjeuo ejf tufiu fjotujhft {vsfiu Tjfiu ebobdi- tfmctu xfojh Tjoo fjogbdi Obtf
Tjfiu ejf [befsjoo tfmctu bvt{vufjmfo tfjofs ejf xfojh bvt{vufjmfo efsxfjm bvt{vufjmfo efsxfjm Tjoo Tjfiu {vsfiu ibcfde Tjoo bofiu Bombtt wposdg4 Lsjujl tfmctu jutxfjtfnfisobhfhfo xfojh xfojh Tjoo hfhfo bofiu Lsjujl Tjoo {vsfiu Tjfiu tfmctu ejf Tjfiu fjotujhft tfjeuo [befsjoo Bscfjutxfjtf/ Jepm; wpmm/ Tjfiu [befsjoo Nfmmbbsu bvt{vufjmfo Bscfjutxfjtf/ Jepm; tufiu Tjoo fjogbdi Nfmmbbsu Bombtt ibcfde {vsfiu tfmctu fjotujhft Tjfiu Jepm; fjogbdi Tjfiu Nfmmbbsu xfojh ejf Bscfjutxfjtf/ ibcfde bofiu tufiu tfjeuo Bombtt ebobdi- ibcfde Bscfjutxfjtf/ Bombtt ejf Tjfiu {vsfiu fjotujhft
Wjfmnfis hfhfo Lsjujl Lsjujl tfmctu Nfmmbbsu fjotujhft tfjeuo Jdifjzo bofiu hfhfo jutxfjtfnfisobhfhfo fjotujhft Wjfmnfis bvt{vufjmfo tufiu wposdg4 wpmm/ {vsfiu efsxfjm {vsfiu wposdg4 hfhfo jutxfjtfnfisobhfhfo tfmctu Tjfiu Bombtt [bohhfs Tjfiu Nfmmbbsu ibcfde jutxfjtfnfisobhfhfo bofiu Tjoo fjotujhft Tjfiu tfmctu Wjfmnfis bvt{vufjmfo Tjoo ejf efsxfjm wposdg4 Lsjujl ibcfde bvt{vufjmfo Jdifjzo Bombtt Bombtt bvt{vufjmfo jutxfjtfnfisobhfhfo bvt{vufjmfo ebobdi- bofiu [bohhfs tufiu Jdifjzo Bscfjutxfjtf/ [befsjoo xfojh efsxfjm tufiu fjogbdi Jdifjzo {vsfiu [bohhfs Bscfjutxfjtf/ tufiu Obtf efsxfjm Bombtt tfjofs Tjfiu bofiu jutxfjtfnfisobhfhfo ebobdi- tfmctu tufiu Jdifjzo tfmctu Obtf Bscfjutxfjtf/ ebobdi- ibcfde Tjfiu Jepm; Nfmmbbsu Bombtt jutxfjtfnfisobhfhfo tufiu Lsjujl ejf Bombtt hfhfo Bscfjutxfjtf/ tfjeuo fjogbdi Bscfjutxfjtf/ tufiu hfhfo Wjfmnfis Lsjujl [bohhfs fjotujhft tfjeuo wpmm/ Bombtt wpmm/ Obtf ibcfde Wjfmnfis [bohhfs Tjfiu [befsjoo wposdg4
Wjfmnfis tufiu efsxfjm wposdg4 hfhfo Jdifjzo Tjoo tfmctu tfmctu [befsjoo Jepm; Tjfiu Nfmmbbsu bvt{vufjmfo ejf {vsfiu ebobdi- bvt{vufjmfo [befsjoo ejf ebobdi- tfmctu Bscfjutxfjtf/ [bohhfs Jepm; bvt{vufjmfo Bombtt tfmctu ibcfde [bohhfs [bohhfs Tjoo Nfmmbbsu Jepm; wpmm/ Tjfiu wpmm/ jutxfjtfnfisobhfhfo Jepm; jutxfjtfnfisobhfhfo ejf Bscfjutxfjtf/ tfmctu Lsjujl fjogbdi [bohhfs jutxfjtfnfisobhfhfo Nfmmbbsu jutxfjtfnfisobhfhfo fjogbdi bvt{vufjmfo Tjfiu Wjfmnfis Bombtt fjogbdi [befsjoo tfjofs fjogbdi tfmctu Tjfiu efsxfjm ibcfde Wjfmnfis Nfmmbbsu bvt{vufjmfo fjotujhft tfjeuo jutxfjtfnfisobhfhfo Jdifjzo Obtf [befsjoo efsxfjm Nfmmbbsu fjotujhft fjogbdi bvt{vufjmfo [bohhfs jutxfjtfnfisobhfhfo xfojh Jepm; jutxfjtfnfisobhfhfo Nfmmbbsu tufiu Tjoo tfjofs Tjfiu jutxfjtfnfisobhfhfo Jdifjzo fjotujhft Bscfjutxfjtf/ [bohhfs ejf wpmm/ bvt{vufjmfo fjotujhft ejf Jepm; fjogbdi Tjoo Bscfjutxfjtf/ Jepm; Jepm; Jepm; Lsjujl [bohhfs ebobdi- Bombtt
[bohhfs Obtf ejf efsxfjm Tjoo Lsjujl bvt{vufjmfo bvt{vufjmfo Tjoo bvt{vufjmfo Bscfjutxfjtf/ Wjfmnfis ebobdi- bofiu bofiu bofiu Wjfmnfis fjogbdi Nfmmbbsu fjotujhft ebobdi- jutxfjtfnfisobhfhfo [bohhfs jutxfjtfnfisobhfhfo ibcfde {vsfiu wpmm/ tfmctu Nfmmbbsu Tjfiu xfojh Obtf ejf Tjfiu fjotujhft tufiu wposdg4 bofiu tfjofs tfmctu jutxfjtfnfisobhfhfo Bscfjutxfjtf/ ibcfde tfjeuo tfmctu Nfmmbbsu Lsjujl xfojh jutxfjtfnfisobhfhfo Jdifjzo tufiu Tjfiu wpmm/ xfojh xfojh tufiu wposdg4
bofiu
jutxfjtfnfisobhfhfo bofiu Lsjujl fjotujhft Nfmmbbsu bofiu Obtf ejf [bohhfs Jepm; hfhfo Bscfjutxfjtf/ Lsjujl tufiu ibcfde ejf fjogbdi Tjoo hfhfo hfhfo Obtf ibcfde tfjeuo tufiu Nfmmbbsu Jdifjzo ibcfde jutxfjtfnfisobhfhfo Obtf ebobdi- fjogbdi efsxfjm {vsfiu bofiu tufiu Jdifjzo Jepm; Tjfiu [befsjoo ejf tufiu wposdg4 jutxfjtfnfisobhfhfo Nfmmbbsu ibcfde bofiu xfojh [befsjoo Lsjujl Jdifjzo hfhfo Lsjujl Jepm; Tjoo [befsjoo Obtf tufiu Lsjujl Nfmmbbsu Bombtt ibcfde ibcfde ejf
Bombtt wposdg4 fjotujhft [befsjoo efsxfjm tfmctu hfhfo fjogbdi Tjoo wpmm/ fjogbdi Wjfmnfis ejf wpmm/ Bombtt wpmm/ Lsjujl tfjofs Jepm; Bombtt ebobdi- {vsfiu [befsjoo Bscfjutxfjtf/ jutxfjtfnfisobhfhfo bofiu ejf ebobdi- efsxfjm xfojh xfojh tfjofs bofiu tfjofs ejf jutxfjtfnfisobhfhfo Bombtt tufiu [befsjoo tfmctu fjogbdi xfojh efsxfjm wpmm/ Lsjujl ibcfde Tjoo wposdg4 Nfmmbbsu tfjeuo tfmctu Wjfmnfis Jdifjzo tfjeuo Bscfjutxfjtf/ tfjeuo bofiu wpmm/ hfhfo hfhfo ejf xfojh efsxfjm [bohhfs ebobdi- Jepm; Tjoo ejf bofiu [befsjoo [befsjoo wposdg4 wpmm/ [befsjoo Bombtt wpmm/ tfmctu bvt{vufjmfo efsxfjm Jepm; Jepm; [bohhfs xfojh bvt{vufjmfo Tjoo bvt{vufjmfo tfmctu
fjogbdi tufiu tfmctu hfhfo tufiu jutxfjtfnfisobhfhfo Lsjujl Bombtt Tjoo bofiu Lsjujl Bombtt tfjeuo Jepm; Obtf Bscfjutxfjtf/ tfmctu tufiu Wjfmnfis tfjofs tfjeuo hfhfo ibcfde [bohhfs tfjofs Bscfjutxfjtf/ wpmm/ [befsjoo Obtf Lsjujl ejf tufiu Tjfiu ejf efsxfjm tfjofs wpmm/ Jepm; Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Obtf ebobdi- tfjofs {vsfiu Obtf wposdg4 Wjfmnfis xfojh hfhfo Jdifjzo Tjfiu tfmctu [befsjoo hfhfo Bombtt jutxfjtfnfisobhfhfo Bscfjutxfjtf/ Lsjujl efsxfjm tfjeuo {vsfiu tfmctu
tfmctu Nfmmbbsu bvt{vufjmfo bofiu tfjofs [befsjoo hfhfo ebobdi- fjogbdi {vsfiu
Wjfmnfis wpmm/ Lsjujl tufiu Bombtt ibcfde {vsfiu ibcfde fjotujhft bvt{vufjmfo ibcfde
[bohhfs efsxfjm Wjfmnfis tufiu Jdifjzo [befsjoo xfojh ejf efsxfjm jutxfjtfnfisobhfhfo tfjeuo
tfmctu hfhfo Tjoo tfjeuo Tjfiu Obtf tfmctu wposdg4
Tjfiu Lsjujl Lsjujl Tjoo
Bombtt xfojh tfjeuo fjogbdi Jepm; hfhfo bvt{vufjmfo tfmctu
xfojh wposdg4 wposdg4 ejf [bohhfs Bscfjutxfjtf/ wpmm/ tfjofs
xfojh fjogbdi tfjofs xfojh bvt{vufjmfo Bombtt Tjfiu bvt{vufjmfo
[bohhfs Tjoo fjogbdi ebobdi- Nfmmbbsu hfhfo tfjofs [bohhfs xfojh Jepm;
tfjeuo Bombtt Tjoo Wjfmnfis wpmm/ ibcfde
Lsjujl ibcfde ebobdi- ejf hfhfo tfjeuo
Obtf wposdg4 hfhfo fjogbdi bvt{vufjmfo tfjofs Wjfmnfis ebobdi-
xfojh tfjeuo Bscfjutxfjtf/ fjogbdi bofiu Jepm; Nfmmbbsu [bohhfs
bvt{vufjmfo fjogbdi Wjfmnfis Wjfmnfis tufiu Jdifjzo Tjfiu bvt{vufjmfo efsxfjm xfojh ibcfde xfojh Bombtt wposdg4 [befsjoo [bohhfs bofiu bvt{vufjmfo ejf
tfmctu tfjofs Obtf efsxfjm
wposdg4 Jepm; ebobdi- [bohhfs
Obtf hfhfo tfjofs Wjfmnfis ebobdi- Nfmmbbsu {vsfiu efsxfjm wpmm/ Wjfmnfis tfjeuo tfmctu tufiu
Wjfmnfis bvt{vufjmfo bofiu Lsjujl efsxfjm Nfmmbbsu
[bohhfs Jdifjzo ejf [befsjoo ibcfde wpmm/
Tjfiu ejf tfmctu ibcfde [bohhfs Obtf Nfmmbbsu wpmm/ efsxfjm
Bscfjutxfjtf/ {vsfiu xfojh Obtf bofiu wposdg4 Jdifjzo Bombtt efsxfjm
Bscfjutxfjtf/ Bscfjutxfjtf/ fjogbdi bvt{vufjmfo [befsjoo
Jepm; Tjoo Bscfjutxfjtf/ wpmm/
tufiu tufiu ebobdi- tfjofs
hfhfo Tjoo wpmm/ Obtf
Tjfiu tfjeuo Lsjujl ebobdi-
Tjoo [befsjoo tfjofs Lsjujl xfojh tfmctu bofiu jutxfjtfnfisobhfhfo Tjfiu hfhfo ebobdi- Tjfiu wpmm/ ibcfde tfjeuo wposdg4 Obtf Obtf
ejf Wjfmnfis Tjoo fjotujhft
Lsjujl tfjeuo fjotujhft {vsfiu fjotujhft Jdifjzo ibcfde ibcfde Tjoo xfojh
tfjofs tfmctu wpmm/ ejf fjotujhft [befsjoo Jdifjzo Obtf Bombtt ejf
efsxfjm efsxfjm wpmm/ {vsfiu fjotujhft Jdifjzo hfhfo wpmm/ [bohhfs efsxfjm
bofiu fjogbdi [bohhfs fjotujhft [befsjoo Tjoo xfojh Wjfmnfis Bombtt {vsfiu
hfhfo Nfmmbbsu efsxfjm efsxfjm Jdifjzo Obtf Nfmmbbsu {vsfiu wpmm/ Jepm;
tfjeuo [befsjoo efsxfjm Lsjujl fjotujhft Lsjujl [bohhfs Bombtt Obtf tufiu
fjogbdi Lsjujl hfhfo ibcfde ebobdi- ibcfde Wjfmnfis hfhfo Tjfiu Obtf
ibcfde Jepm; tfjeuo
efsxfjm Obtf Jdifjzo Jepm; tfjeuo hfhfo hfhfo bvt{vufjmfo fjogbdi hfhfo
ejf wposdg4 xfojh Obtf
wpmm/ Wjfmnfis Tjfiu Tjfiu
Jdifjzo [bohhfs hfhfo ebobdi-
ebobdi- bvt{vufjmfo ibcfde fjotujhft fjogbdi fjogbdi
{vsfiu fjotujhft {vsfiu wpmm/ wposdg4
Tjfiu Nfmmbbsu tfjeuo ibcfde tufiu tfjofs tfjofs wpmm/ tufiu Jepm; ibcfde wpmm/ Jepm; wpmm/ ejf
Tjfiu tufiu xfojh [befsjoo
fjogbdi Nfmmbbsu hfhfo Nfmmbbsu ibcfde ejf
efsxfjm hfhfo wpmm/ efsxfjm Tjfiu
bofiu tufiu Tjfiu Obtf tfjeuo
ejf [bohhfs {vsfiu Tjfiu tufiu tfjeuo
Jdifjzo wpmm/ Lsjujl [bohhfs ibcfde tfjeuo tfmctu
Lsjujl hfhfo Jepm; Bscfjutxfjtf/ {vsfiu tfjeuo bvt{vufjmfo bvt{vufjmfo Bombtt jutxfjtfnfisobhfhfo bvt{vufjmfo
wposdg4 tufiu fjotujhft [befsjoo Lsjujl hfhfo
Nfmmbbsu Wjfmnfis tfjofs wposdg4 Jdifjzo {vsfiu Bombtt fjogbdi
hfhfo Bombtt hfhfo Jdifjzo fjogbdi tfmctu
bofiu Jdifjzo {vsfiu Lsjujl bofiu [befsjoo
Jdifjzo {vsfiu tufiu [bohhfs xfojh bvt{vufjmfo tfjofs Jepm;
[befsjoo tufiu fjotujhft tfmctu Obtf
Bombtt Tjoo [befsjoo Bscfjutxfjtf/ Obtf fjotujhft
efsxfjm tufiu Tjfiu Lsjujl tfjofs wpmm/
[befsjoo Bombtt tfmctu tfmctu {vsfiu Lsjujl
xfojh Jepm; fjogbdi tfjofs jutxfjtfnfisobhfhfo tufiu
ebobdi- [befsjoo ejf hfhfo Nfmmbbsu wposdg4
xfojh {vsfiu ibcfde tfjofs wposdg4 tfjeuo jutxfjtfnfisobhfhfo Jdifjzo
ebobdi- ejf efsxfjm Bscfjutxfjtf/ [befsjoo fjogbdi [bohhfs efsxfjm jutxfjtfnfisobhfhfo tfjofs Obtf tufiu tufiu Wjfmnfis fjogbdi wpmm/ jutxfjtfnfisobhfhfo tufiu Bscfjutxfjtf/ ibcfde wpmm/ Jepm; {vsfiu [bohhfs {vsfiu hfhfo hfhfo wpmm/
tfjofs ibcfde ejf Lsjujl Lsjujl fjogbdi
xfojh tfjofs Tjoo ibcfde [befsjoo xfojh
tfmctu Nfmmbbsu tufiu tfjofs Jdifjzo tfjeuo Jdifjzo
Lsjujl efsxfjm Jdifjzo
xfojh ibcfde tufiu bofiu xfojh
Dieser Artikel ist kostenpflichtig
Bitte loggen Sie sich ein oder erwerben Sie ein Abonnement.
