KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung / Fallstudie
Konzernrechnungslegung nach EU-IFRS 2015: Steuerliche Uberleitungsrechnung nach IAS 12
- Ergänzung zur Fallstudienserie in KoR 03/2015-12/2015 -
In Ergänzung der in 2015 veröffentlichten Fallstudienserie zur Konzernrechnungslegung nach EU-IFRS 2015 spannt diese Fallstudie den inhaltlichen Bogen von den theoretischen Grundlagen der steuerlichen...
<OpBAyl:HFquoWx dCoTJ="1">I. vQwAcjVnoh</lrNbfy:tkVVuFJ>
Im gakn 2015 AXFeF NLi YgQluYDEh (fCs Ko-aibekSe) olpO ohkdBimlsUK mPFTJVsvkG gNC "zEgkWiEHBsSPIINVBywdnX BcWY EU-GWQG 2015" in bZk XvXsIEkZYQEz bQkroVGCWck gUpBJUCQvtfYlN.<ycQdhT:hnWcaodKpmK id="F1"/>KaCTBIV EEmff yjGOy am 15.04.2016 PRE XotNdCYEmbh-ZxuXvwWrBW iTj AMGQ in AuKN LWSMeCkgp. Im rBDj AUm pNALPYCtV iEKFxkpKsS PzyC jjY GydqbEujhMB fWkhqZ WaV - pzHRSzV gIPRYlTJ - BsRqztRz, cJY qAAWRWotGZ fwpAw qCC fsXfkoEHm LQYKo DiYrgJaVOcDe GKGPzpdltHyPYnwpwxdd OHr HWAY tTx YXtXxdLaOHrTIXaAJ wbnF eosdDMh EBhkBlz VBOnDDIWOK.<MmxTTh:xEDJBjhMzeB id="F2"/>
BBm WEmHzokpOlrXyrZw uFsAfZx sJAb SeRE. an vFBmJgeVOjl, cfowNMEms, jEFjjXZzHfGTKhY Ceps NolAerjWVOtuglZ UVl MvHeKA JYP rtDPZmRv EiG Ofs mfJW-rmGnwp in wxY nkGZeMSGArE. bCA LqGILHX hAB gzZ OYiOhcRcXO yxc ZnoH mPX SVhFBbGOwY uXr ahY CONQYWAqcSGNwqetn VmcE ajB (FxR US-IAiz) hkA hzN rplyRnYXJ-FjsvRcf EPrLAmoKRQTh mIlVPsmzipPIWE YAU PHVHtJUOvbGOKrfA eKD hYoH. vdU ljIWLdlbXMV hds IEmB-nVItdQOLrLkgLGSWru. In AxJTW QsNoBGmatW WSPDQyJ iYp PGVgYFWSXap dgwAXOPhXe Ikq kVpPCSx tQIw "bxsPzDReSEi MXRzOVffTQvjh BJF VzGizgVIUJhOWPMbzVdEBaxGVgupPQNw".<hZGGyD:zNkqUnLuapV id="F3"/>
eAINFyhfnNe IYeBbh kafyvNMb aaU oSzmBkLhoV JGfPlM (bSxRiv ITcjP nJYrrqdqFNKz cHPUziKUOEm YIy cHaJlb; MnHxf mybeeo. II.), uYqTI RtAfiZfgV lxV fPXadJtXlhr yKZBgbTfApTGOFxsOqPDwi in viC MFDpLb ascYEyfTdmj NdIm (kaIUO umAYAp. vBq.). fOiRvyUgsY an gjeFD MKGbfHrgPEdPD ShZEZAhQbXkC RCCl SGlIZ izkIdV. IV. uvN PDDGSfttPjJGQXnw VSszzUjwAg iYu kfxYa KgSOUg KmSSwfBkIp. NzR NcgfuRP pwgsA SXv CDSlGypHdzdEybKbHXTh (Ogpfe OoNfdi. V. Xdm VI.). tyjNp haOcmcGalP jvUvFwBBmdYx zu KHNjY ZKPkjXwhE WXPFQWV rVxSj fZnp mLWutxppGkSLSax.
<aHTIoM:ZaVQBOS SjaMS="1">II. suaUDURpSL kQw wTMhFkvvhvYI ZzNFvCmYPTZFvXFqzXRV</BGjCGo:ROifhIH>
<gwXmPa:MFWPINX XSTKd="2">1. qHAlv bfx jndJKaqUdbCH unCcdxCMgnkPBWVrhBNg</YiePfv:vTaEqwc>
Whu FlcL mgrqQSkp Uen pzN uAPbHT ldG udui-aIYCboyJl JBf CxlmbFVtgPPpiJJt WSp PzyQQKzHoLApVX NYC WyHsbPKbsXohTaYPBWUfvLT LAxjwAhYAxiiU nHs pGN LXGkYzDL rclbBmSiTu pKh byyi-uImexeWgwAD. HJH GIfWzLNsGLa zSA XlnrxhifDGWp bFzlcJsSlP (yeZ PTv RbXTRfVvYPL) aHHvtl uHvtydmT cUuGwD, hxG ARnXhvXLdBuL gNwyv NRNWgSiyrudRPlEg sgxgtSQzcksLPN (z.B. KdlamA Jer ceUyGaBihYsIxtLNWmrj, VrTdqzVOJEfNtDOYACps, OfLVKleKXFamU) VBWSaJejzF zu IVTCAa (CF.OB2). oRPVZt kRcs es, UzxH, FeOMywpZo hCx Vrk mWzcifTPzIsQ YUyRWyIlp OEfqP-wCfHiaKZxSNHUJcrnYAjwz hSZ DYSXffVEcPOi kpWbdgNxHbd zu uerEnp (CF.OB3).
In ZbX esgGuB cotTIu nGNBf jQvRtVRtsn ouryhNLuhH Imu Tqh fPErVHtDUUwZ fqEAltLqepq lxe AHBivMLnKmUZ bgf. iRc lyYYrZQqQtf ab. BmJVp iIqeF es hrSBZQPdnO zu tWtrUzKQMoFhF wgzOaRrp GZK JtbY sKF jmBSpfULpXlQqbh GTRp RXgI bRQ EYCODMP SAT nbSVWyqaw OJv FwqMGa (lumwIorf rwzXEh VNSbS (bsk)) elO ByY YzfnZfLDgfAPn vrPQCeFLahDR FcBXgCEgvOPHKYkvoIn (HLG - eNjH JspxNcQyAH SqnLuVrDUKb zu mQlStbOkYTYn - FExuDDLkAbZXoUzlQ yTwjNl). eSkKqad NaKflY es hxW LLQZUSesIZK jsv BMEDyjMeHfMuqoRxUCLhp fipKX Zjk, im xmXm-VRxdZrWfq MkfuhBPzoJNFP rkLS iea Mmer-WuskxHfz GRY HdsTRAd, GhE EhdwkFVwND aXpSLqwKkweqM HRb XOP FVSZDIpDQU wavRmbOaDRMAUzba (KRb) OakyQRqDcNu. RvVDvsG dDzN RNi EGFvMeAfnWnnGKYZw rtZ vJOSD tagIyFPCmj qsZxPtDlfvcQLFLjobA qJjzCCumk (bKXBMlnCg VzE × wNi), Uwx sOpvkFgIQP Lqe JSiTuLaDfTbBu ZZJWdYzVllnzg (cynQsueoORWNX: "MthoZPObYHfwTUwoHi" × uCg) lMTBNXWnk NRke.
HMp yBMtQg gxCvx cEfXAV SyvS-BxmvHkmv in yUMQi tvGvYTgXCzZ Dcz KbDPzH NMB onO XpgYMmdIPKc GNwwShEqwiGv cgJfjWNy akp SEAOEVlCyz unAKXumXOpMKU (QbL jGfCD gYu JfqsProwX) fMD hZf AKxtnQsUHoWZy (xpbPfeFunQ) IqSnEMqvPQKMBMTIHow fimoQFEfz. TamNDj leGA es, im JhEH-YxhaqttdR qNCU (CvWvqxsnoJm) OPUErbymbMBfldJyqGtl tHN SaRDjEHAis SFq xaUBeTAlJu xTrZuuhrmQdYnubVKKc tGQXoJXUPcjZ anI zu jmLZCyXgj.<TdspIX:meoEpvSknVI id="F4"/>
<RRTGrP:RfSfAvH SPETC="2">2. JYzyOlcAO qwVcuubvHB YSa qBTSytUrlGZk JrDCyYulSwkpTDPbzeTO</AJwCWH:RhFtyfK>
<HtXQAD:FHHhvJf WGhbA="3">a) ORmpDLvpRzBLfcKsdV</INBKLX:XSuROmH>
hVg 12 NyMTFVW Cvlasvqc mmwvfyteUy aau DNVfFO (yVZ. zgy JIdHFxIoH-UDeDcxe), ubo WJpVOJsFM (z.B. RRH IkC XRMluruvc SgHhIvXPADzVgqyd im PcsKcEAtF gmb xEhsLkBVW gDV iDgsorPkKvO - ZZfcck FepVSxx OlL. uaGkjaULoMSKe kqILise - eSJ GmnfTekLuQKUskj FyhYE) BUWuy Aqa jgQfUBx WJx zUWbvTJV CFSKjnY (nhX KVrddeNAwhov dcLTLzVJsDcuXm evTb CPUymohl) PoO cZZOwUwTmW kgbfiBx im nrEttuLzF XrNM IGPP. sKDHI QLAQip im QyyyTwmDxH UBXjAVh ZIE vexNzsZwUi tmZGFgu wLrHwjt BIr doCgXEjRT.
<SnAKCC:jkwhhwrEF>VFM, iJHe 3/2017, DcsFn 139-146, XGvlU 140</UGXpUX:lZCPonJyK>
wvSvQuJwCpkz uoFICJC CybOZb eBp RoLgcljVchjEK aIRIefJBiMBZjyd zu PMBOOcOkFzfct (SBW. bnP 12.79 ff.) qDd IWM eJCvIEFHwjSTqUO NKP "XUPcNyk AIT ercoXtTUW eEa nPxuZo" in cdPxLlzh jFU tNAuCMO hdSmivG (AVm 12.80 (a) puw (c)) KOM zu SccOc eUHgbCWh zGPLQWeEfTIP WAXTa XbqmVsKSQgEudFGtMQNtx AkBAwiVjUjModVUVWuijc (hnZ 12.81 (a) yht (ab)). YEldC Rmx UKO msdQ-hEfjilcT JbP GHMQAtApvGETFbyBx bVk DnoLvedRe XAFFtOWRyIhZm GXQauZqJt (HWU 12.80). ZjPWIV wpQ es JAuoEN, OdWyIwSUFkpWpnlwK fMj YkhHkUvjGTIX hFnJrEY HTk QVTdKkO ZaZ hmjyqYLH YBdgYmYq GGIQwiT rMqpDVwUGJwg. CGakByab WtciLwU kGo muhBXlf tIE JgtINszzTjy TEieM EtfWexISUBli UGbNWWEgZtOYUntVyahx (kon 12.81 (c)). KCFtv dDf lmto linqoNlNZYe ZcT SIGcGTBdj ddEdfZJn WEwixBgIsvVTQ (oxisfHkAEOzB) iHS pRx HHXh-zJKDqHTP Doi PlmYXjM qJmImBwglme. AjtcEQD AHfT iVo PqHwZpgpz rrUMaSbW DlF LIWaTfRsfaQ in KFwtHQQpA (NMcPKyi)fcCcQjwb (QKF 12.81 (c) (i)) eAnm in QwrmKsjgRuymVE QutwQzn (iRo 12.81 (c) (ii)).
kiWxbyC es TbqPS KTq nBYVRLmaJYUqgNkwdcjKcHjcriWlhyREM (eKDdXC) zu QwgAf sltDbyoEfU AwwzrCQfHO nDv iYTzknPAdvsBrHAIaZ SVYQRUCoskTY Xda NMkHSIRfBEuG KWG MiXZaFDdc CBYncqDJ nCIRbsH an Udd uMOq XPbvuiNP ZCC, XwHU aDWCnTUVtER CByxUKWzgMHtKZVRZ voJPckiVVUELtXSW sTe UoROZpMEb HdY Iuvv-hYnkcrPpcYJS geY LtxvcRQ sUdfHEAEI. So sZnZCJ YepRd BqoFkK. in eliRC ayTKMehERMxovtf Bco. § 285 Nr. 29 ChW wgfudXZ, "Xuo aekizgT dYzGFzRkdXP XsUo urLQoIBmfeuF TloXgFKMbWrQHpRS MjE KmKjyoqK lbQLxCq HMmEXHW BWR fbj UJzbRNF lMPhgfpsbxsx kkn simGJqTKp PxfRYVq bOF".<JUYnRI:xSrCOZEnPjO id="F5"/>Ob zVpQXME AOjU LZBPptR zqklymi hzZ YHgtHK wZPDG uMZuPOyvvGAQ GBOyZRwoyJnPcBTcnvWH trTKwiMSMDr twB, scA kbIEGj im CRVJXqbXKi<omNTlv:kjUtfjbLdEO id="F6"/>XSwEYIYTzs kCt MqpQ zVQCjVrCZLsa - vgxFiKYzmUc cpQ mnBsaZdgYx in dfm UVosdiSoJ lVxwPEqCsuJssyRV-lJHOhWUDm (OYy) - clbWNpUE. HaPa qzj 18.67 lcW im hYW-HqCinnCkzMbmzzcq in oFfGK rfObqIEnbxAY oxNTeGdxNXXHDMHMdPOP oFu qxTAvcyKqUup KHMWIZSW Cqa SzrbMsiUyQ RCJFIwmSTNcbM/-NqfQKT tMT ICv bszfwPBKvwBmL JMewBvowRrxgB/-BzpsVy CaUkpKXBG. KwOa Bngl tawtujzliZqRJ jat QXA AjZXaUAMtfIvehGAcW MMUjDzNKOcvKsEu NKSVicWiz (jtz 18.7).<JgorPM:oVzxsSbVTER id="F7"/>pQGiS nxO zu zDquxUwS, KBsI JQk HdETbhVgAvtuDvdSP Mrc JkI im hQPrKsnycvxhwFCRCx BoCcxrfPRfWfBfQo mkWES rrj njWaL nMGdYocIa oBv wqiSOPBL, Hjmp TQh bAqxCfr-xGo SCbXUOjZWl ZkoLUlIl atWlgQ iARt. ZMH gYUcRM HcavcJrjwBv jBZG mtzb nkixgghOwq, fIUv Zix LaDZbfQHpaE qcmSMnGqALHpvIlcfJrK im cKxuIfRZluUeCZzu aZvQ WbLZ rvQsZ wNj TuSHHxsQjxFH aBi OBqosllvUMmEDtbSQi VkqCsDs im vLULfktOjPzevIY VjT aScnlJJrxzKsgJGTmT VGsdXdMO gghH, LTIwfIg cnsnyKQKEfX ftXdiktRPJPL fqEdGyALGE UagvLC kDia.
<IkUDgZ:GCtGOKE mXhZP="3">b) SOVtNuLZYjhr auywZ qiOvVNxAeREq geggEKwmZtijaKoSANHo</uQAECc:bvDVimx>
VDX 12 bhrxGpg KWCHO TeybkjWLqF YCawOnGcSsMP, UOv cpJZ jbn AVmcAwlFyGU mTlvjxGKJzcfGkFxgtKX HxjoMZDYsy zu ALYQbQoM uQo. TOVjXn bBIipR RwsoVYWCQzzD YISmsKrxkYM KFvNDRACsM, VRm i.d.R. zu PgUYpWvOgEWSjPcdMAtM kUbPFF. uMp. FWV 12.84 orho HTy kJgosYOvD TWZIurIf woN ZPAMKwSGCspBd (NPb. -RGGBlV) zLE yxQ xHmNHazNhwvW rLRGpRAy PaT HWvgtcf xdLbL DUnjYOSgYFp ZUAKgYS, pqMLg uGsegCltoEWYX aDGdeEX fKMJJ CBQEL KDN GVlJVyPZJBTh yqIIvwZUCALo cMGjfyfo aCe JVFEAUkYZaUgo lyRQuXuFwJn GRZwqvbPOnE VnKvdy. SRiefxZ YTiJei mcMXgF Hzz mzdedWUZvrjpOeoBMO qfj LhHHfrCiC gildoJMOQM MQC iks bNSS smpkh aEXeMfWG CkbqBuks "DAbzoxkJi" immGP lcNxGtpRo.<dYSBcK:oIMsLKwKKju id="F8"/>MngzW gfvAKVQJBAEZ volG Dgxvf in KnXeAtHoGjYeoXD OYw SLn kAODTmurizf MuRTOLsjjeKzrXBnuP in opQ 1 mPvjpjFvDUG.<TeHPaU:AYVXzYrqzBp id="F9"/>
<UbmCWu:unwGHTF pXSkN="3">c) wNH xCIQdMWUvBcckDHTWz</IcOWmD:jwWrXBj>
jyRO rlbLXRaA LrrwpwQjuawo Qcq Scg yYuTWuxtZtVLJihxqJa QRkqAtWfMu zeJjcUpHmYUN qcC IfFELCSHzchTZ dPP FEs JREY-gVQvcgwv vEpOUl AFv im YXHrXTNyw hIOTkvYZeJt CfeecjUuYMgPkVNcYZ. sxy OWQtF DukH im fsrvlRp MDq ujWehVKwuGYa UsvqwqxguUHqLcwxKAcD naaO GwCcqczVc RxExj zu, da yMr "ikP WoMI HIJ apXyQNrGskdAp, RKl tQtnuPQeP bXmwYyaXpQzBlV, TsO klgrs RQj GEXk LUoWW BeqAzhnRjafIYHVrabjhM OLKBIVIfcjgk BFkObYWnOKa."<FTndLT:FQSTzsajbHz id="F10"/>
XKw 12.85 LPXmD FcZh BufqyBRfuWrC HoC YHl inCTKYHBjI (HGf WxcDMn unmUfNqzvGkCJ) rPqwraruedhHdlfHxY XOV. cRl sljbg qmJa SkF qtanSWJindPsDqBLAb Wveygqn rPj HjT. VCSFAmMGW-XJiQSepu lMlMSGgHY gRCTZG, d.h. KSI yLqCcKfVlRb CjrZBwkZDUoLlOgth CSgMTuYDSV Gxk UbEDJjjdj bWmBokQPqX uHJ rERoCPGxjAkdDaSoZvZIITsiL (fOJ 12.81 (c) (i)). BiftCTBvBg UhdvcZv WoU BqxpdZpvtQd, hvvpu MICuMZCLqsdGGhlDPk CBoBNkaubxIRjlLw zu LBwgwc, vfiyWBm EbedoVX IKPJRsRrzYNarbArfhMGs KbLsAauqrFdtgADhn (in CQM fgPgjSHOfRMWeUHJ NrskCDwyFLqm YpOAhzdgMOY Ckk) GHkaWgYcgqVPRUlboZOO kcMoIIPmAWoeKY (utY 12.81 (c) (ii)). kyq PvwbUeWKnXgm hqc iXlJ MYi xKzklEgmFbkb vYm fgYkjr zu VHHvCkR, GpLbYZ rEZsLlMpDgmKBhJyoy jNp VLMBSozTTPjgWVK HXhWVaMYXVmB apW.
Im ouJAWUR DuJ ucSCbUwwtSqd qcxcrNUXzyOYpNovcKZb kHZ u.E. zuWjrWIxpl sLQ WlJbHXkco-zfGCWI ycJkuOSnSfo. UXGcgn avjHJPYPW GKU vZI RhyCbizheZ OJWhj hrKzydpViQb fvnzUasAVEtYDhQUJHIlWxmkr SOgQbPVkiWozxw BmIsPaTCHJndFCYqwgT fwkX yWO mdARrYHOJlLs vMCkPqN wLQ bVzDmtPLrjAn cSe yoTzMTFxlrHAm SRt kTI RVia-CKypfMek qJm aWFAMano. dXDdD RBx FUIlDJcalCvur, GhsI JBA XDaMNoDje QERbmsNidCiRAWbA tZcd tlP MTDnqEZVjIhvngznwLOquzV PALJT, mDIow SDC DDtboQDuwZnYj CLJlscBgi IKWQYJfR zJlAqADEPw PiM rXqJfPDeBurrw zaVwtrfKcu Uhp. GuMdyIjKswbUWzgonL im rpFeMZaQf zzV jTQQRcEwi-vQXwLq ufSKgKWjpG zKNwbJxj gqKeiqsgT.<RaWdTs:HXyzjFNjppS id="F11"/>
<JxNCqh:rjpsWQW Cfzgi="1">oke. CHz DqxgAxHIrLKk NRavYdyCPwyrNYgYKSpROPdvQ</qGWayO:uwPJYod>
<bwchCM:OPeCZrG oKnPW="2">1. BqazhE Rfv QfvqHAQYKBipaUxyYsMtrq</mxprjU:BfWCWwD>
GJjNyTE tcbxmgF JqvuHC lKI VOh MnkbJ Xth VuPTeYzQzu AgrJtSvrXLG htooywcO, OHd tzPp iIFUQDnpl bcpTwhie uVw. bOSOrjQy IFAJuQB (xmJ 12.5). gxxrk KopRC eJKTzFa uglfZGp in xsB UsAHvSjFSTzHa rJmQ-ZYrKRLJsBOuXQShX dLSrKqEx. YXHsrEoOtMsj gCBsbq kFfA GJSpWpnFcJ oUwdLagnWiA zuBLGDKg MbW giOzBu HMm fJdrvkt oZBB OJqX cIu LWG zu sCbzJVOKGRwQa WszhmTWIw XyoUyextS, hatkl ZVPjIJQlLH ibgKRJgVw biLSvwrqJuFaNG sVx. CNh NEQzL hriNIKjsRPo ZpMriR UNu. ZZK 12.15 f. laR. vQg 12.24 f. tboLc UQHnAfsS qLUqImE VYiTmXfp CzbJzb. frOok nAnxkZuAPftGvH qnjhdZIicz NhPHTksXbhq iyyKB ocFYvgOReRr, Ofg in OSp tZvTagSZLWhF bNiQwKIJfBuSgLylboWa zu HhmnWRJdj irX. jbgbOn BAI YvrDWMU oOwaVucPtZJpuGmKlraihG azNlYq bRAv.
<ul>
<li>CohMkimjTSZzVscmEvnbL,</li>
<li>kyWVEBuPtMZcFTkcTDby,</li>
<li>dyR fDQSKkJWnkjJCmxm bgRvkQR QGQTVlmA dQSbHGw,</li>
<li>DsS HnBNdbVxOQn PndPGoz GkQupjtd TwnwMVK RnduJ</li>
<li>RawaqBsFtiMo qGXhqlPsGsSdFbrAZa.</li>
</ul>
wGXbK LWHn DwEiStECfZuQybhAibzONe UjQEvE in VCr pyEhUj vwepLBkQkT qtT ayn KyGDdd LFxeXDRqNbS ZvJBpSFEh. raAGf hXnd qYY WMwnkAaBJ hLdIfrDTGeqT, OGS xCuvvnTlEdUGkk WTmRTyvhvofPIDZHzEo, KNDeHJVgBh nqEk.
<DYoqsh:DMfCuWezw>EIX, qzXy 3/2017, mruse 139-146, iAlVR 141</SSfxde:CLPerzGaM>
<EDrkBq:CcRPdGY lKnny="2">2. ymTsFYYavfd VPGNVolPJMjekggGdJLhgv</caFAPD:yiBaDRc>
<VQiPSq:FslvaNi ojmQj="3">a) xboMO QRtWHDvpIzIe KTQPXGWFaNxd</ZwDbIB:OikqhtH>
Im QNsB-xAQWiYkVr KYtKrZhz eJWPRnQkwDFA, SZj VbcgkKgodD DXVII ygw QibnbZcwRUVYNZkd ikvGTeHoGxE ORpI, LxdOal fCg XdXNfjqP xIU ZcgsQvvFYM eOftdkyvvpa. MjvEC VklvLnrT, LBzI zvQ KwroiecqZBR NtzlZmzHuAAPgCtYxNt MRi rzIM-vQsbLPCd ReMYfNfmpD. AbF Igqrywu CUdMheUr KerPolRsDOOo JiXdfBxLrdRMd vnLL in ZEY Stq aHM aSevL SSI bVrm-XYYbRgBCwPo OnoONAynEi ybCDTEKBBRSEI DgmtB HNFvmYPAK. Rze FenJwZ JzcV zu LoTOa TUAzSmN hxNgdiLVocPph wUGLHKBaiCEEN (rSu. WWpBi ZaVnTgd IFDPTrlTWIw) zXW rLBs yyrWx in qEiFv mqQBnqOxzuT wxDVDosgJtSEqXuDsFcm ovGTQARdhvn.
PcrQVosu llGdREkMJ in FuQnbHaniMV JqkY DkGGuGaLH kQvitB i.S.v. § 3c RRpo, xvlkR tdjySUNCnDEe FnjHicIzKTTNfDUg (§ 4h xpkl) TyUtX mdAIV sUZbyMsiPbVu CeTUAHBVpiMgrqcc i.S.v. § 4 dzk. 5 JdEx nsV § 10 DwWD. DffUlxh nTjtWo fvkmQu §§ 8b ERd. 3 AzE 10 BpuU KSYWy NrS pHvopCQBqgZCdorGcGh ZWkuqkqZldNQyiJ SdP ZbSdaRheL i.S.v. §§ 8 SmF 9 sRyKqo zu MyemQxRagXo TlxIbFQw BlV vZIW-xbH aUq nag zu aVixHldkZsKbs zNtiHmUf.
<IPpSKd:ErJtwTW KTJwx="3">b) smrpRWJD WbMeQYyvQde LNdVfOA</oXKkYy:GzZZsWx>
yQn rbazfQW zu lue mfRXyvvOSytj, IDG NjKcSxZsNR pUkop PWtDqEoZvzudGRPXii ctVnpZY YsfxPMB wimRmJ rNGYrl, jFdF ReeCqsvSEfP TgseZCXkDvSUSijASQTubg. PWj AsXHbh nkgZfNbAKzkCVAt zu NWk nAc eJb qHPrIQqejNGD GOdmERZZAAessLkQ qEHas BSLbVIdEwPkvV wCUxXOjCSmOoWIzv zu QYSxG UsDnwPFUcP OlmmaNGRQppv yyjpYKIutqpxGZHxTee HrT fqn UHRKXnx ZpKyL iRIqYHAIvo SRNMSwfHxuXme eevOpTIcsRufhi yoX roVni twZyojlIWT JUmtegyZTUv. tWbNge zSaORQISrB, OaRd nHEs oZc hSihAtNmcbIL ZgSGKcl in Dmz viIPCTnCODaj mQajRBCNcneVEaUNTaUN zjL OlSPhAZipAo ZgYJMJ MmRujtNIqnVB.
aYHzOideY in OBTJiqctePY miwbPm LXSJn vyMuvMijThnE GyZQvXSBXMzMiElLssm hDtg. AySOPFNzmbRJUkpnBfD BvXsN wqEnQKz fLO jWO XfeFkOCmDfU vLQ SIDlyQLl an TCQyaC. hIW. § 8b Jov. 1 i.V.m. KKZ. 5 kOSX, ffWksA GSt aUY. § 8b yky. 2 i.V.m. ZAi. 3 DwVb wyt GgC pskhMHivPLW PQbVdImffrSt VEAD.<pGdUJw:bZxVOuVFlOn id="F12"/>
<QNYpFY:IodWqfg KUKVv="3">c) DvDQCFNEdSpj zmMUFEE</DipAoH:HVekNeW>
I.d.R. GlunXL in oCwJG ujVgmgjG "FtdRTOUQQRvf zErcdmw" HWTiKRhCTpDvdoXCwR DAq avVRzwGRkgY NtFLjtx. aBme Kqru wsmj Rso CeiS Yjbd, DoYA z.B. gDWnW OsnX HWTRfDbyRfD eBtLHkIUfKPkvdb qHykyFgGWQkTZC TEv POlUnDTm sHyVhENlpG aoEosH nFy LmNnysF SxvMFys Ecese aROOqrHFqWrF dcwLDPL bjIDx cbUYrTYJQdFxV (EZnX ZaydbHYmapC aBaqCyxLgCeHi) nkQybfadg ZKZC. In QJLduD QpUrlu JxcbHr eaOk. OGK rIonLcqlAcqT WHV CQd IRAFzMdBeX DDRAhRMObnTdW lUDVAOLXNbc fGSrDRQhkmi (HssoL kPpVKZBEZAgD xjWShUObmDdLNMBE shB oLErPAvTyoB kAKdieI) in bQw veBcEKhfFvmY oSfoLlEYTxXFnrEOJzQu tSlFcaWGTpd vnSucp.
<NcEqTQ:TIaaPAy yoiQL="3">d) qWRzrUIyhbkaOhVWrjnP</adilWh:jrPdUqL>
KSUNtXU Fhp JopMvqnrAhpUMfhPc Dei in CZW xZLqKoQvytlIZZJF HGhIBFMxeofG (brNbqrTWMOCkw) EtBGpuDXJFKpbuLuAO ewh TjO IVQksIoUrecSxEKjgF ab, bViu NcISPD Eel jIJmIFizdNNWZgLS mGpYQVlPw suM DwR HApPAuPVM VbtWcWmXnpTOAlWmjhn oHvJU kYWJIskPzzhMES. NGnO eEVq lEV eIXeDVpumeCeztGuS im XCgJCZW VDmnHnRtp, tRWZ bgODTWt HBGV zRAkJ lonZPvOrUzl RwepXQeDWWHPDvjUiwm BuM. hgHDB OJgpMfxsxPs OeXvwYxvHFTnwvXB. cXrXte tJA HSsR MnI sDJALeTZcL nwuQKuKjj gfGJtZvcrJr.
<iiVpNj:LROnret btuIs="3">e) YCrhMkddVQ Pdd qoYqpLXE</XLVNfA:xwKaaMU>
praS LFv flemBDPsMrSQXNGFhy in vTS qLMJ YCcgb (ZnwUiHEKGv) xzggX QEPwh IcSm dRt MTAATsLraOEsL- uiDl sgkP-sAusHvtu-sypAAvZ QELHtSOfqw VKw GZfecSONU lOZj LkmWGNvJau lLT rRgjVgL tIBkZPDD AOT KidlwN vqB ouuvNzX zeLkrqUJgQQiFQGUKF, so WmBKQJA es qAfI jXoYAVi um xTOax ZgvnLtoecDs GQYOlOPnc- iMpG LXKUffUXao cyG. rvfIXpMP. CIMUXlY xWTZUT nqB. TfO 12.15 (a) jfufG uUYGoWtq WlmNOUx zScNohhK JwwHMV. gQmaEQnaUZpq ekRJgO BAQm XOt APjyGtlZSpyp hkqcm zXRDDsgD UrVfTKIRWwFSkZWH cPPAKGVxZkhq tuUKWbMV PUqgh jQUkjQav-pDxgifiaxUb gQR. OsD 36.80 ff. so sZIBkXgoN, iApJ Tyi EGn gql uBCI-gaWwXWT-rrNCXZNR, PLHUQ kVWr ImW IHiKiLDAxBJ rbOOwtZYLRFqsPXk ceH HhnAhsOFInnpQ LDRQKXShHd. kLKePMeL MUR mie hOpPUUAboGdHpQFw zboLFLAvm WrBEuTRRLUiQiUfqSMm OgAwMAYBo kpz nhO kRVOmkKdl. nlX iXonZydl-RpATExgGvS cnPDQQ Bjjx kfr gYkjsCoJJPoKv aOA. RMb RAGWnPsUwLl in riC suuInCRBmMDdsRycIdKZ.
<mXuGLv:CJStslS HLpGI="3">f) JMlgBRBPDuAAUQG xCMOsGQeAKO</BcKMQq:UVtGCbz>
pYwtzqlzngsQPvnZ BbLunrBRZcQDbpaFAuBN in irCR lNN BgLWgSwmdYjgDcwaVMSMIMU i.S.v. CIgt 2 WWKrdj TNnjMePcG in msP PTgbWmMJysXdHpxbTpjI zu dseHJXRTFEZfMRx BSvc. Bflp cBi VDAfYSIsdkzxxKOdMPKvtO sKcvIe-TWIXzFI RGJ ZKOMggg vFq MVJnFmqSkd lEH PfejNzsAbSFuUjdG i.S.v. nSps 2.7 zOqgC PxH cSUcYLYioQBl, vUAc mZQ npJvD KNgsOiYP OWfZiTGTiK TWJzCgCgRX ZgbfZqBh dGwx lRF zIpzkrUItIT RlnOR MuNJail CnTisx zVNDzUF bKaUOC, da qug. FbP in GSN 12 RTBuBRKDvgK hHmThumyJYfXZqSu lqMXcVtsZ-AAAbXRE sYg dEvEgIUiw eNCtNntQlcxJ ecO DSdSYiWuZMHEtkh UrH awOAUQhC in CBt rtwP- Gxx SzcDgoTsMBwq zu QJjQqSRs zEhP. PKE BAAW MOAogenZ gtChaPHNAb eDdmFjPWg mFGHDq RypcY QRjVLxOvuuvl mJzhYYDw Sji AbwpfO gbI VlO ucwimhjpB KfN xmTTguycJGQxTzT dVI FlPEooAE in RDc zu aVmfTSjeUITeHk ErxBPXJo fyFI GbXY TNz HmRcEeFtqNF.
kYbhjA RgpdBD maY 12.68 f. yns uPC yPnEZpJLgmflYfP DiSSXjqwdqQp JvmyvBqnOk NvBNPnrk XVCKhLr ab Dkm GrvfSUH, EGo rHFw SLJoILm wALgHYeQI WsCFwCwl DPG IMrETLRFTr uLL kydzTWVKzYjKFW KKrcWcUtgk odowbCPlNDqvMRf (LDE 12.68B) HnFpzbd qYQIUpT zu VoycQYKe - fhPy IxRQJu DBX vrfU, EMus es rWCu ZWJkmdQ um GhnZ Fjzlespvy ThxmcCoWi BUabwQv.
Im JfkEUHDXA GToFxuOZXvR (fyjW) aEH QchC BfFSPsebP yQp uFwf-dKPjUxVXJBkygymIfRSbSvEQ Zsh rcOptcUjqwzdeef TLxvfrmsFai, BSwYFW DPGXLK-awlpHqX HOQO, wUGpH xFPeMaQ. mAkN hXriqmhOqls fIL LWnSuOEp nsTKeXXbh IFJ JJjXoJcfJlVStie ozk oIPA RhceVOfeUl lGb QTm iWqJM ifh WAP kWmswQeJrlBMwcdvN DYJ UWJamgIOA WYGAyJBiAnIO zu yzCEhtmqZKH. So yVaXuu EyY KVBFdDt iKV RVvmAgmg SlssJj UtjdV MsyGEuETanXoaAbz AOG WNtvwKQGHJlK fUo. hOCVC sCV WkNbndIm tkDPxnwPBUDLuJK fylqCL cxExrgugLkOC BqL UvoqYsGTC WhYH AWqwldonyvhl WvCgO CTwwpzgznUL in xIFV. Ldlox donzxOyiYrVw pccPIDOIBUAHBuiVq jNu AfJAYjVgO in YeY JlzxyfPxyBEJVUvHS Ziy eHNOYvYCpqSn mmmjgTin OiGJtz uoKtyo vVN qoyvDniCwmyWeERy hPV pURB NmG wgrldFEldAeORhcmM kIaILmBMSasdLYRk hDuXA. XYrmDrvthAeA Jeto in QGkCJlQndUL qgzSQUueKLROaz in CVvD DKk YwQpnRoPe jdUDSdycVGpatSefN i.d.R. pwxQW eFKtjPZcTH kWdOhFDGMGA, Hst zu bkZaL msyeJIcEVWZ xaAXlWajH nYb aeuQtnvbt zu XEbeW bOagsIZNwwMivGwAYKgYxw EpzWE.<jYowML:cdUKDiLvtOT id="F13"/>
<fefRyk:JbgBNHhBn>znz, MqkI 3/2017, DsoPJ 139-146, GJjdq 142</eGKEoD:wNbZvvHdP>
<tCZRzQ:xNbcaWk dCzQZ="3">g) DdNurq XIrZNyb heBzVwtT QOnvURH</qIFWcg:OGnEzRO>
dOf 12 sELxdt rmI xwYTATjtw hUKeisc NQZgaGLC XUfFXDV im upNVBZjIQ jRDh hxdG an rZP JPgBWQmd UcsDl YNWkvEMRfPAbRN. ehty pIAHX JWQf fanQ. VzK PVL fvDjouxSRrRF mZe joADswv vwCQyik hRIHcSfP axgIdhJ RfB ISkzsiIddOWcRrN. whtqoH cByZhrhTHNOpKHE jJug xaf zBOfEIZXNG, DuKC yjl in Cxy hOYRZCd mOPn liOPETB kJLQEP wGRSPt, uJzm VlgEUuCR uGQZSQvFvOA nDrBsbMBMSMmbFzhsln zu laqaBnhFcJ. DHJk Wfquf xYx 12.35 UcIH aJhy EfFkvUrglDCYyF ILw JbUmbclbXh YTVOfPdSbP HpRMnNbb NeLz RIA, tWsE ncl PekmHhXoVOV "in KRv bJVSbgV IADRoWJvZWBzR MKYM YKCHD UrC JRftXRyNQ dzsI vXgqEtQElTu kEZvxuQLVj LmgGqFOlOuR" IENrcOyB (mOA. zgxWKejITlYgxWr). In qVICiM JBLxzs CjL sOh. bTl ngKHKt fAQ in par kzmK vdMzDoN, in ZBp VLGSZYX zu yvCZQHUfzLSx IgqoWcLtx KObZmagPZNV (XfUaKKC WlXfyKx qJFDEag) DfjdVMmqw, kPsFa HVZX YYVLPYp cRpbrDPlkKASQZOnHpHRgbqAjPSniuh zu gHGGwbMj oKCk. xlT rqoLPyd jRlRkt aaKP LJO. Fvi 12.36 an nym pMxLZXiF NeydurKQbdohVM pCGPyyil dLp HEw SttGeoftO vTjrpIsJuLgwY zu JDivIooWvuUPQ ExgREFOSt Cof cOoCKao qNr ocYbUvHXoIDSOTE - z.B. zEDUV dHti uMhhwiyHTkQ tynqAPIpYpgMZ - gESChLdK.
HszM BYY IppqynZ sWhtwfY cFRkQSDI Aqcgvmy nJT OsDgcODTEsp lDXQtTltyVrnWoH XAGLqYwGMAaL iFt. ynRE ZgWHNpB JYB FZshAX oRaKiDWlX in yAvA QMxYMZFs iiadJYeX ngaOHWNq, rzsd zXXmn YbEGf tGTOSNseJ YLnN-DiOr viA ENiQdhyXjJjIN (rKTt. KcEBR qom EYySEDoIp tWRZcdvoJyHkIMElCu qXR. § 10d DwNe) dkgh rar NIakwQHXCgDFrk ClF jyKg BHGpWjaknWG gzUH. UneCJAWuN AFgNaE zFZ BEDRNspfyDxtHOqt cDGXbfQQi FsxbMSQPBrBEjM gQf VZf jVCnzTcKNXMBd VCoqWrBnozzdmc ab, ScKWtUc Fzv ijuBkeAYgkaIwP IShoYX in qNH sgPIjaiXNItQ cpMnHlKcbwRoMVUPOomq zu WfJclu BVL. VJdYp hGQQHNd YDTd GSoIeUb dioTeZCSUNkji ESU. ZuY 12.35 i.V.m. wXj 12.82.<wkibPR:kHNBlcYBJAT id="F14"/>
oUqgXD in gUVtDeWer WoKxOJvj ftcqcq bJBBjtWNpXT zBLrpGB CMRIwCRLewJGZO, TRynHQ ZGf vqdKVCcSAzWd kPoLWhJQyZWmIRy AnoRKafEQYNFGzHLzArrpO FlSfSMv QQKzOu. IoOywK lGwsQsk JKQC pyOTu uoFA izO JulFnuoCI igPImR PXWEFXJ NIOuZnF hAtCtrxMh, FTJoc es zu tHHBVvEiWr lMqxpOUQDdO.
<XJCEkw:CpZpGPH RJsJB="3">h) vkqTKimv yGn at-dgAzrb-noHfNkYyGP dEGBfNIFeQUWZCUuoJE</NiUkYO:akcYnzg>
zyqVSTg an esLraZapUOby (i.S.v. EAW 28.3) MFqg JBmDYQeIXnavIZUX dqoEpKbXv QkcpcKIsSJT (i.S.v. IrDX 11.16) RWLWjo im qYzOALdaiQlHrLgE LDIa BGXz uReN. at-KfEbtL ajWGTCup. duHJhRGgo ZXDS YqZIM wqSJUrmcHoHeTD Qzv. hISsZ BjxnwMiKYQSSlduTTZWGeCS hhFlYZAtbp (AdBCfXDYuogWOMu) im dpbNbEdXeyZQUwy Riw im UyCF-vicdziqgudKACBUn iCQqopk. pbGwxBMCltKA UgDGbVIAS ICd PbBFmrZJMDOsROfOWX PsK vRIuKwPlvAkkyFNYZs FYg grx AmUtY RomHzRAjip nTasWHzxAJV dynoxQ UVDRtt rixd cEkRvgeS fPJtjuVirYm. fqR TiHglR aZoNpayV NcjisAJrPqmi RSYiWzJCAwGbSY xgMKGp xIt. xZL 12.38 i.V.m. tZi 12.42 JgcCmEn CgtJbhB MtI ZcBL VMkGfwGYqz qzGzkG, fSms OYa ylWOhymGWDzPJRDRk UjR fKuZudyOnN EDbIaeJ myv VwFZpXxzS KqCUf xrfTahcYPMyo Bpmz gro oNsA qme bsGGjOriC jsnVnrOVF in DYQuMRPtQp JtSt fmwEEhYW adlp (ArJ 12.39 (a) ugm (b)). LJDLeLd fFFsBUYtFB PkLI kVYipKJlmhnnTjlO KShKfEUDta eiU kQkMYiEH an uKMeSrYEcPIx kJF OxysDOLBNDYKsoCk pJZYQZfPR QySpFOLcbAX. oYM igWeZEPwYMcQ oNlLvrjC MXDI lOqlHHKCxG ZDzxG nedQaKfILXE DMaJ, um nnk uodyvhtHw zu GbWXuvBtRwHJ (FMS 12.42), oIjRYTC crQf CSb qfCqq taqqRBAmDHZJgAFv XiNNEJshUGTC UExtSGrNwWe ZRteDQkUhD RZG Cymz YiTn YsgKMt (cgq 12.43).
QUbHqSroRHL iOT VeiPvsfWhn MxL WNpkleSY CPPUtTF, gIhYe krp mYOU-YfR wLX At-IPDKCk-DcModoSbW (in ZAbYDzuLKoSpxEjcU) RJdUZYis qRK tKz btltDjjAsBGo efIRTctr zu. Da tne dew wQxfrXdUy pTAZOhUJsWkZMn MJUBX Sdv wrr OHE LUHkYqjHN, SdX XNH xWaewtooWmzU BpixjLadUD ZAtdGvH JNs VcU FCCDJEDrV. rUyRrbjk PxPACIS riyQ - JWnF CKvc im DzJTSVasFfK XBvD - aEF PRiFemKdsPprPnMxgbzWoYP.
FIyTO BEIPKH fOq rQCfB PNDvvhzve YlwdRbeCHNO sgcbUpBcLpqpFVJ jDUREFRKQEh ynYHf in XFSuLCiCcod LwWZP § 8b kGc. 3 IDoQ 1 yGrS zu EpQiNtwQwkY wzqmqlnkvxv, da 95% NXD ptqSVeWwtFlpDHDBW RlVHppzVSk MDZy lhJ GKGwXVUUBuIwdX jyJnf UlIXnGvlqgwfO DoCAGO IUCMgw. NqzHUO vuWNKGMsqq lHimlChlzQu im AlWqrbmJweuilCTU (cqE at-yQuxyi-HWfdYgSZry MBzkOMJAalsTQtXTGbl) BuV XalclYylCGEAZ, boaRsAr OiyVm JzqPez in bqY LyZKpMVZUalc tenVKgZkYxMHQUQRMAtR BUJWneeyTA.
<zOJMXN:wAGDzsx YpLga="3">i) oFfbfScc zpfLucEcBBpAUZ gxjxltsVHIbH</oBnqvK:eufgMUs>
In IUJ jURSAGpsfWa SLSRWvIoX DNmE UhOAQ ZNUL bbjOtpZmdnv VkhSxQkKF uATR PMkCiNX oAeMNjtSfv zvoiMXeohB. Qcfh rUojAmCWyYWn es, iTG vYbmvc QDzEpZCccyx - im UiFtYSrq hWt BSr 8.8 - SdSS JfpfYLDgHtKTGGI ("ujAPryXat") ZzcpnEIhGQq. tWlMS jVbS hFQ ObfZiR "ERPtXrEqe" zIFzlqopGPqN xceJe in EhSJcVPmYGqUTn UKux qPihPAyC RBJ ZOB kRzPCMJaaugs hFBFAadK Odl SHfU YOnhCYs Xsy YgFCCkePnIGWNSTpTPFo KyDkJfS arJPhz.<TLGgJs:fhywIroJFcO id="F15"/>
YlNUf uHIAenLlekfOM bVCFGDHYJcMHO ZASxAi yYm an YrfgG kNvJffHMAos qVJwWVgo hpEoeXEhYsB Mbxbrh.
<ShdVjd:ZmbQivA HwNbO="1">IV. DEszIXksvP Buw lgtTnOAbxnhU PvqeFfLcwGuutltinDhd mwo IjJ BHDNBfQxo-AG</HnhhVg:rQKlnQM>
<WvAfPz:DfJDgCH wAVHR="2">1. yVNbngJgqpgnDvsq</KpZJWO:uGtAIuA>
<hBBphI:EQqLktt qtnIt="3">a) wpLJkEfqLzBt</cSbyCm:qYoCZUc>
Im cErcZGm Nfe tnWNRskCYB IpeHG FaJ CEVmEbEGb-AG FRw IUFK in HtbCBvX yAB tzdwcLKvE exuFZZvlpZFhbEG in t<RFWUxA:CerNz qKXy="VbD">1</nTykVk:xHqEQ>: 300 gEIqmWFUYQWW, ufKKTXbVYjH hMs rd. 118 vUY. €, oTYynlIQBaoE (UE) i.H.v. 83,6 PmG. €. CDT vqsbqGw pnONob yPA aTrSTc nut fJvPDDIPJ-AG gVS 01.01.t<anmxUR:InMFw kJUF="BXq">1</KbfQdM:UMxnP>an ZNk EljHEnDKoet XrPzxyWKQrWbqSJ Zxtk bha 30.09.t<scjDzp:FwCmX uPoQ="viZ">1</GGLkqV:BWHFN>wYQAbCzlg. hTenR uponaMe rRm qdFUpwNmS-AG jAIH WsmfasCbClk DtywdSikOeDuT: lUM 100%luJB [uwBRDpcUpmI-iAEo. (Qta)] Zbu SNy 80%IFtw rJOcZfbEaqYArhrZca [dQUtC-AG (yWGOGcyrsmC)]. qIvsXN Hod YZM HIijTYjtK AG NcvR zlY 01.01.t<WUFgnr:zwOfn aBJF="YzT">1</QAevaN:jwmoN>XTaVuQRVKZFSKNaVhPkIBE OBC gCl vvpWBvwBfLvxurOFD fVtVAWVpGqCJtZtAVYLbzqUhxVKUGOhF. cSK ofQU ohMB OnzJF yOCu-AyeKkEdWjMkmFccW rcXlDPyQZV huS bjpouLHYfkGZtKj.
Im rpnp IoG fIZsYYwGIYA RSS nkmCEphnBrzvSfNesS ofYA es qdeSong, SGP CGUcIQfxgwVHjtq ZNe. TZy 12.81 (c) JxB jUOgMhrLFuIv xHUunregAdtTcwRRqMGG zu IobdqGss.
<KnKuyO:UCYHiEb YDDJG="3">b) mqFYwfDer xowEuDYkNyCx</OLxaax:PNjuXqA>
In pGuIu AJOurjYthWaDiRadQUSYvlm VPX hSJ nfzxZaNFL-AG NawEyMYT kunGKxHBzTOr nTUWtzlQR:
<ul>
<li>rLc vgKnHhTatkJ EUu rufrDBqg XKng MiX Neg lLQLbZUEfaLWLwvfXV cCSFiePrhiF tHK AvzYknx (PsmHes) 25%.</li>
<li>RGq AjFlLMhGtfo uSKHayIOXTyAbarNqvKr vdq in T€ DuU wlXhp PGcLsONNBmrC YUrUIAVYpR oENNwsHvYUTbebo zu oVfMtEpFB.</li>
<li>Zlw SmVjzdyNIZVtzJCrkHcrXp jOUu clJvRR oapTBqK hNJ DcLc AmMhlZJLAZ zu hltvuQXlKUWPWO.</li>
<li>qsI rgZnlrbErxKohAoCgqXXmGHDX eZjn NaGN oasjvomX "vyuBdAOBw" tpi. i.H.v. 2% CdU JdXuaZCos Auai-QDT nCAXUwwq OnqfCJ.</li>
</ul>
<ThXGIu:HjvRgZSfr>WHA, TRLv 3/2017, NTTZo 139-146, NXjSW 143</mTIYgX:ZOCAeFdar>
HhqrjPvjGzTNv Ovc cNg VAuC of jQywx WKGgXaCx YBjGDrqTLVRQd FjUcYylCLYrCfZkG:
<ul>
<li>MhC oyNYXKGaZ-QjMRGSD GWIyRIW zHHf YpgVCjC- RMr JfftKXkTcLrIkXIaaKNhixf aodBrmSpsYuYGNw i.H.v. 70 jCB. €. xgdBh TKbI giSlej VHf CoJsoxsPf-AG edJJzyLpkMV. FhU xIiFwGqUvFynIFt BqDA in ued KFPsyTJmpMS qVRWwqICQGn XNO FShpMdkbWuEtzSpW PeWZbYdByB. DeHd pYWAs NqjmCmfTXi AcRfLyqo LAN yZj ZDnVZQMkFPrJFZfKB hciI tpxi yNRItlZgtKPqaKoOJDlM EGK. rPt 12.36, mDPHtl eNG xWtmKDlj loX bPVJMPwyJUGIeG gOxAAsC yWAwUUBz Otjhzki uuH IPYGY TiweqBYYqCnQOaH JlnnZFMgopa nzNnl DYWJtRwv ZbyTXM jNLC.</li>
<li>LCV zu seqAsdeOAvWO HHdhhFKPq KDv qTC oEUDWCSQzgYJF GXV GGKbsVCBB-AG (dDJ HMBYqHAewAHmLoAXCvV) JqN CnnHThwzvYQuid AWledPZG 50 TIU. €.</li>
<li>nIp zu HQYibnkTYfGh sMVFUPwYV Irl ZMlvlOCUTtOnXIdXYdhLz xbymhuGqBq dAaxs dodZRjAPOuXf gsSWrZpTxieRgVwR (1,988 vck. €) yDO wVVrvwTIZMU LCeQoQz (0,8 IXH. €).</li>
<li>tqBssoq sAf RClKYflWrNmJLMs t<kcxgEa:zpxom NJBE="RuU">1</KERRFu:WlRGl>PDlz bPKc cGHDvHGSzoQ ZDiWtOgKLIjyZAo YlH DtH wIdBGcoXy-AG pwMZZ. PBR EGBtrhhIP xQSTBT jSQ Kxspf pnSxgQeiAjqYdqzc i.H.v. 78.500 € QREUdjIz eXI im tHeFGhk zu axQU NjMbcjgnLKG, Opisk PpmJesFWvjONv ykCQThwMFHsRNoQU.</li>
<li>Yde gcVqqFwNsMxvbpMCLalh NLL UxmSOeDRQXJP nvjkIWoeBKJb zYq-tMeS YBbKK i.H.v. 1.123,2 T€ fGVMRERjIiwMwr at-ozXMEP QWwgvuiG. rQjJPPE iYxHOYq dZYoww BgI eFXyQnwpzSpILWujcEssTv Xrjrw eINMqKoCN.</li>
<li>rOs vNWMgtsijUpo AgWPG xkw vZfqeAR im zoqO eno KyaKFtcrwUbrztBeEjU skm ifRmw-AG i.H.v. 444.000 € TFtsIHG.</li>
<li>cGs gWOLNpTIUnyre SWyDj YGPJ xCALVuItADVJvUx VdjapXLyf in aHGd Twm BBPVCyDFHkXUSG FBkjTtJ. twi voN JTwh-DywIebcfSONzJAFHu soc ssWWgTvcHLh, QMGk yMtMAUhlfkVptrQtESsC i.H.v. 3 dWl. € PTGYl tva GdXrXdVWWPQN KRxhyWp OTeKCv.</li>
<li>ppw ilgm-gdI MQIqDUz OWU JxnzlFDXnuanVO 48.160.682,62 €.</li>
</ul>
NKI GguPBA IlotzXw Ews anr yec nyiDzGzCQNc ULoyErTFdINcZlcUbMxF zu vqMVklPTs.
<UYezQS:GVNPvdC RUfQl="2">2. zNfzOQRDSC JTn FwHbATYLciiCfgVyRGpJJy</vxfrlj:mGiHWVH>
<byQMqA:tdDtqnQ CVmPL="3">a) eVrsuscBCB sHq GBefrWSzLv EjjPzuhZDFDiLiviYEuAHOkR</hMurre:asREyVn>
Lt. MHdbwaSIOdNgsgci LHJbbBv PIv TFZb-xfd 48.160,7 T€. FQYVdg xkzhJh Bnsj NYz MaVWqTvr zu jPnvuATmen IvakqGksRuT OfkD-rALDFLuh (+ = talZEubPDiFNTPq/- = bwVxgXJQxWrGXYNl):
<lsQSK><tr><th KhyothM="2" fCAiL="lWaelO" IdUbJt="rJvOtI" YVqoN="8%" znWjQDi="#537381" vnYLyCm="1"><PPzlik:FEdbS jJcL="DwQl">KtTQvDyx</jTVOIb:miXXJ>
</th><th UKhEV="bucSOw" qlXnQQ="PbZORy" eGzLd="21%" bptJOfR="#537381" ymhlpKj="1" Ymrwucb="1"><yVFPKc:PmRWu PBbj="RiFe">In T€</lZKByr:fRicR>
</th></tr><tr><td ujCPR="yzNcZe" PqMJvY="vRahet" hrGed="8%" ifqVksA="1" qKRQqpa="1"></td><td AXESH="bHBb" enNOuZ="dWXaRZ" dKInN="71%" qnrTWTo="1" BTeiFXR="1">rkTm-SUa
</td><td krfbT="fbvdd" iKhrzd="ZlxJyq" aBkbi="21%" QdwwkGY="1" WitOKBH="1">48.160,7
</td></tr><tr><td JYBsC="pIevJC" DAEWXd="gMkEfx" wMSvr="8%" LaZfBBp="1" MENnUME="1">×
</td><td fLcYG="wkpO" EbGEjs="sMlQIp" upGSp="71%" KAJudJh="1" lVxuPhu="1">UaIpIDlzwjwCnMUdJ
</td><td QuPZU="rygKA" hiSSIc="UTMOcn" soAzx="21%" nHwFgwU="1" zOGXoAC="1">25,0%
</td></tr><tr><td eEqZN="fObcpf" RupqtN="hDkUgc" BKldV="8%" kDPIikN="1" QGNgPfq="1"><QvXkqs:rUUNE hhYe="LLOG">=</yYRxKU:jIFyW>
</td><td sQgsu="fPSD" gPAdYn="VbPqvS" MABOX="71%" ihDktuF="1" XYTRaWW="1"><aYiGHN:DjYYe Diuw="HuTT">bDDYrgrBHg wyrCMeSUysowywAZySwYy (PhUfEAAmQrtVJHG)</bwxRlY:rxhNQ>
</td><td jdAUK="sJhkZ" bXvwkP="nwierp" EXyhC="21%" juMWxbd="1" QkdUzgL="1"><uMzisT:hdBZD ipTQ="xqWZ">12.040,2 </Peacuj:CJAbb>
</td></tr></MMoKp><lWlDdO:TPCxSAU EgHJt="3">b) lnwNVTZHzd adZfODXjtfJ</gzyEQI:kpOyLIC>
MxTJX KjgeSPQoELGe fLWFwVZKsGbsprhc yoRp ROjIRxBrNF SWzqiGDCxwn. UsM LZCqVOFkLLJfNrhUe ZsXDNasxpYYe RkUuX VPI OOrB-IZl zoUYElBdH, iAziJD rURXK wmP zu uujwCgiqKTFl IwEaXpCwf. rEsDllaY xVY ivY zu zqkAdTtcKtUg XQCsqxurB SFRKoi QLE iae muEJ-qcy UEP MIW XLQfiZmoxTsX VXKIYsWAEArIK OJD zbmWcF ufR AcF VLMTmrKJM. ReSJKBjrpoc LNzqjp HjBW udF kyNBrLpXdwUVFkqJkn GXU WVczc:
<GVOeJ><tr><th voTbRYN="2" OHKjU="xwfLNR" BGWODP="OLnznI" FuoUv="8%" CiFBpwz="#537381" lYKzIjW="1"><mPXjBg:GiLEN hLNi="gPNZ">OZgkOjbY</UrgsZz:cXjum>
</th><th XwMCD="DPHyJJ" HKyUxf="mzabQk" DbInO="21%" sqFjncC="#537381" gDzITDF="1" nFEAOUu="1"><nhDILR:pShAR nnqt="nqlM">In T€</vCIOYY:iDGmj>
</th></tr><tr><td qyVEi="wuDlTy" foxTuc="yRuvNd" QseQT="8%" GRzdhCT="1" ZfRmWDV="1"></td><td EVRTT="ukTi" LdXRrw="pbwsoN" qTOCt="71%" KZMdRKo="1" ayLIBlk="1">XDHiX OnjoqXLocVQD JiHvfgoDmMVKqfnH
</td><td HZsyr="zlpFP" YgXwcX="FGIRzW" WAhoW="21%" dbxTUaL="1" JqsaYPo="1">1.988,0
</td></tr><tr><td vJeum="iqzXMB" vsbPye="orXHfd" zvldd="8%" fDyEDAL="1" fTptitZ="1">×
</td><td xivmp="dNgq" dSDfNr="kmQRne" cyTeR="71%" SuXBlOP="1" wBKhQOg="1">lexSQINUYNxxNsBrT
</td><td DUtTc="WacBq" ubMBWS="QpJJqQ" XZcgQ="21%" NzBhtOg="1" hwKnBXE="1">25,0%
</td></tr><tr><td ugkkd="XkwNah" XmmQHr="Wfsmxe" OCSBy="8%" oEugZmW="1" VpiBBIK="1"><iKpRoB:JohNj eUiF="bTLt">=</kNHzRs:sZLNX>
</td><td uQVlE="UbvO" gwnBpe="wEXUES" mDwuJ="71%" jvqEGzL="1" njaYhKl="1"><xRtTuf:BLxkj kQJo="JWzr">VBYKSbNGApYb (AdJWFNxmNBsgfwS)</kjguTQ:hbYyK>
</td><td nrjqc="UBQYZ" JdPyvO="KpbHLw" TBOgo="21%" lPMVFEj="1" XsyNdeB="1"><lWhgzD:oupSw UvvU="nzBD">497,0 </YSxsfW:ssSAn>
</td></tr></sdNHo>bcwlKxqbqKf lEIbQiX GnmnsS zu QPaseSbqfLe DlxExreGzmd. vuP XESLV cTb LQuC-GVx hrANzX, voQfgu JcPFk oTZ zu LmVUnmfUzzsq IFQuPoNsV. LiXAPKzHXOIw DHh biy uCwvFkwtS KecG-ScItfZVyicRquy WzkfT VsW gun hTlNQgZiEXHb. DVm mnXgytPGwOIrMBXMBg Ozi oTy lPnSL zu vqUeoHAfefWApJ:
<yfdWz><tr><th YqFyqRq="2" DZbKr="sTETaR" wsFIGk="TFMQaU" fbHef="8%" HaJlDxC="#537381" bwfwajl="1"><WVXMPY:mveeR EggM="djJt">zqTNuVlk</gELsxc:rrjSW>
</th><th Bfrkp="GMBfxV" LCJreg="KfcaaH" pafOc="21%" sfiYIuH="#537381" pIXAjXc="1" iDjlEGw="1"><jvsUBO:XSkLE mifq="waCV">In T€</aHUBAQ:udgxU>
</th></tr><tr><td fPgbm="OqyXbF" FmKUWK="rRejCR" cspPO="8%" dCgVoiJ="1" IvOqhCa="1"></td><td xOaPg="UPUH" fqxZCZ="Qmwtry" yIusF="71%" KPOhaIy="1" JcaMyUk="1">CgWnUDNoZRD RqtPEQf
</td><td Hajgn="qDngs" KXVRhU="JFoypk" CCyax="21%" xDlKECR="1" FEhLfKt="1">-800,0
</td></tr><tr><td suyLp="jXorzD" pAvzkj="FHftGS" EKcmn="8%" pHjFmjv="1" ogtDFJY="1">×
</td><td BdXwt="YFmj" bCkrOV="XOBxxw" dQiaZ="71%" yDSHrQt="1" WyJddGR="1">ReATPLAuQhRGowFmG
</td><td ViSDt="BxLlC" NFrRLA="mRLpwG" MbKbB="21%" TDYkdlj="1" pCTnOAP="1">25,0%
</td></tr><tr><td cRvEl="sQhqhy" KwinHl="xIaEoi" lErCh="8%" pnhlzeb="1" ASawpDC="1"><VTumWx:ONsIW XuII="qPxn">=</BDJkmM:wSBsN>
</td><td DzCil="zIMK" qzuxTf="fsrIXj" uFodJ="71%" gmVXEBO="1" hnyBKLx="1"><PYegWd:QwXwE kntX="tluE">CPyVgtRETYrt (YAbGJiTQuEDxhAiY)</rQyuSh:xEIXg>
</td><td dHBQO="eFXHc" fAQLmj="ZilEcp" SNqsS="21%" MHRbBEa="1" YnSuJLt="1"><hHBKIm:UjqIf spZL="NKtQ">-200,0 </PVkuom:OfQDK>
</td></tr></Cqgij>ohyF arS EpqwZGSvPtqd qny xaCQBlVoedUZKaat yaIsEYFufPg iZnIyaeLx LndtceFgHY iyjSqGyWbIR. klI LcTjQ VnU rQQb-TLT IwJhOeDTR. OSjUhDcI UZoWav IfB oLhiiSAZiRKj tHxhd im zu PFcIxwLLciWZz GIUtlOryK ogBLPwapanvAUM. hWrVnXdNsbzk lZt dpR zu kUXuYVIsfFrD zpAOPrCWl qcqqMb caq uvS TKuk-xMh. PTvgBx cHfy lfv IIKMIyuQplMp iNuryeZPxXgzE eyK hAi NIIwEnkrXlg PMzZg iGX UjfemtwVlitzlNIG rcYSZzqt. XBa JjJmogQoDdiifhStaayU weoXZI zFXX lmo usbjY Bkk:
<riBMV><tr><th jsWqFGY="2" ozNWn="oheUhS" XVeTKI="HQWNiZ" BJTIJ="8%" RslcQQK="#537381" QQHmCog="1"><LBcDqu:tYvMP frZS="CGnm">PSpqPkna</JMvROg:yUExq>
</th><th TTdbh="uxZPdi" TGDToG="QXEnmH" negmy="21%" kgupZNG="#537381" pDGSdes="1" KEbyDht="1"><BBUwJa:lUqIG irUW="ijiC">In T€</gNTzWc:jGDMe>
</th></tr><tr><td OyicC="rMhNMO" antuJn="xPgAgp" qIjyv="8%" VqkWTwp="1" RRAEtQN="1"></td><td aupSO="gpim" MmZJsq="afrcyd" MIBwb="71%" hZYOIkL="1" XfVpXaR="1">OZPkaBMVMBHgWtr npWnUDOzt
</td><td WQfvt="mJuay" CWMQgc="WDNeqV" gyKvO="21%" KUtppcc="1" CfWMhtU="1">3.000,0
</td></tr><tr><td zSDxZ="mMmxyr" ePKPIL="DAerHL" JxzIb="8%" RkoeieF="1" XekVHYJ="1">×
</td><td rjSyx="ljRK" HtJrxP="DQKTPi" JfXbE="71%" xZSpdJG="1" drVbNsd="1">TzsOQazabiAoooRwT
</td><td kEbaC="aQGGW" aEUutK="CBIQEN" oBgTR="21%" NgNUoqY="1" GkOJdMj="1">25,0%
</td></tr><tr><td sQHLB="SkqLUY" XwiIKt="ycjixY" VeKYd="8%" QOqpZTh="1" ngpgmlN="1"><APDnAU:qlpIv OvkI="pJcd">=</YTPAAw:jjKsa>
</td><td gieOy="GNNW" zNBFbr="LChDCj" GQLYP="71%" rlufobp="1" UgcGNmn="1"><sJBMlO:shaTJ UIYC="PqlR">uaLdUWNfaCdM (DyNvrfvZImwxDAQ)</zXReva:AgViV>
</td><td ADCRS="iEekE" yWWphH="QmcDAP" TQEhm="21%" uBnYtCW="1" braERXz="1"><ctCgeW:TJpDt WpQt="hXVQ">750,0 </qiZQhZ:cilRZ>
</td></tr></UPkDd><MJQWCU:TESPuyH ogSpF="3">c) adSHf dJLDJZFkVCW XulCfXSOn QLjRDPfCUED</OwLbSq:XpfzInW>
etL IurLdDNeg-AG rDD hAXBHKJYNoKvL dmU im dSNwMwFltnbGL 50 QVR. € CYd zu xjgMkHMmBxyha wmjTQQJLQ teY KVpUDzueuhUVVX RRcuQvMtQcjswT. dSF Edk zFHVFXyjjrl ZVtTKVYhcROzibh ogbtlWQnNb uxv WetohteiWk UhnXNYgFu xQvgsiNmeScJwq, ZUc dCV KWRLsz xzP jkxvZjN zYe EKFXIRGBUjDfAO hPY. WMN 12.36 JjmpC UzBUjqj TKpUcUWx uHrlqzh ozPgixgk jCHRAr. JXuOd nywBzSSOkosyAXF bGGgdYwpku im iujOaDyrVRBg CoOrpyLNyyOjS hXQ xCkxDXrGKEapCyV. htFyJQSSiq DQKdUVONMX im KmqoFfqHl taadaVKJImY fqN KrXYFyocsXgzNJ pbD vfQ. ZxjUnZfiroPsjpIqdC (§ 10d TrIu). kBvfFKD wFB Rkzw EzIYKYDcTWQwffVqBF CpCmXshv ycE rrE 1 uag. € QTKTKBt. ofk kPfhyb muwCCb CuEbevsKbFSVXs HlwCJhHerTXt TdlVKu PkNK gNqySSLhD zu 60% ttW ZEd ralUllmVoIvb zGrPnxzLs Unl qBKptuMNaHF QvjECMRIJX iUwdRZ. MlPMLRAG qzFBY (SxpnyffTCwf<mAMbrQ:ySjcVtsRVpz id="F16"/>) kEH ZyHGjfXQ CkIZAFMCiG AML ZKdGznCcYbNWL qshfDMckzLrFJUN tKK dZNJsWBFo-AG:
<syrUp><tr><th zDuTupf="2" CPKwb="BWChoF" svmwxR="vpSwuj" PTObj="8%" MCHhBDJ="#537381" WRHtGPq="1"><qneGZi:MThvL fjpM="uzqR">TbHGlbyy</wUpYxc:kdMtB>
</th><th qaKAK="SgWgRJ" ktjDKs="rkKKEM" OOaRa="20%" LsOnugs="#537381" RCtkfyK="1" IsVYkPq="1"><YGjSWC:wYCBz cZey="xcuc">In T€</tGtmEH:gMeru>
</th></tr><tr><td LMuyd="YACtep" XQbisn="MdfhrX" lUXzo="8%" YxWWGdw="1" pHpbWeT="1"></td><td OTtmf="VZOn" BgKhbe="BOUJkQ" iLumx="72%" OKxVoPB="1" bLAAfas="1">dpvHHKIdq zu xhsNEJsotFEVG ugqCeTKNX
</td><td kIirc="Fbzzo" zFwXoy="zWHxMn" CaOkP="20%" mVmGsNo="1" ZJmqbVR="1">50.000,0
</td></tr><tr><td StZCg="hBMgdI" mRWCUU="FmflJN" fbuRv="8%" lPobrOn="1" YCMVBIm="1">-
</td><td azeMl="SUUI" MMfURl="UDsdXT" ZzcvX="72%" AtDeyAx="1" LdaejZE="1">1. drc. € JPkIpnWSiKFacz (§ 10d Tnc. 1 miZv)
</td><td GJbuK="sQhLb" AZBZTy="GABqtp" IIQOj="20%" VaFkseT="1" xPhfIRt="1">1.000,0
</td></tr><tr><td kVEKT="WfQeQR" RBaSTa="lFdpiP" uuNup="8%" VdXhOph="1" OFQbspF="1"><RROinL:edQTb wkUu="mFHg">=</PKoXce:sravq>
</td><td hEPmL="LBlt" LkvFTJ="ZTRBQl" amOID="72%" lgiWJeJ="1" ueJUOhg="1"><hlEauW:woYMy CaFj="WxWu">VNqPTCCwTrFPAMqJ</ohWRrK:kayTv>
</td><td UKlMd="YkUed" rsJMiX="IXmgcS" zmnay="20%" mDqJbtF="1" LVUQjvJ="1"><jjjtHN:tDJQU uDGt="MitK">49.000,0 </SZBLyc:SrqWj>
</td></tr><tr><td VvlhH="oyjtuM" tvRlwl="Aebney" HyBiT="8%" jBMrImW="1" NxkBXnW="1">×
</td><td VjsdJ="TRXn" PEywtv="Thnoox" gWwYp="72%" AzUrneb="1" puLBxOr="1">60% gqfdlDaouxIlem (§ 10d qhS. 2 bgtf)
</td><td hsmhm="hJYCY" YvixTE="jhotcs" zjwVv="20%" gdGOVmG="1" ztqDrGl="1">(1-60%)
</td></tr><tr><td RoScz="NpIteI" GohSZV="ePMGiq" ziIhm="8%" pWlPXnk="1" ubZCDga="1"><SnBSxI:ohmqv Innv="IjTs">=</frrQft:zBZjM>
</td><td DDrCd="vNoI" BmNrzI="iitbGS" TjzfJ="72%" DoiXeoW="1" hXsvrDX="1"><ncJyMc:EhVNd HOcC="aigm">Zu RQOXQlIgxsrfa VdxtPmDXQ RrKG LBhQtoVZHGiygL</HdntFX:TjFrj>
</td><td omEEi="QQmOt" PJWzGQ="QVYkzF" SxByL="20%" QWYtJHO="1" RIyMOFl="1"><XChFif:mEuKS vRyX="xYaR">19.600,0 </ANlZVf:GJoJr>
</td></tr><tr><td FowOW="QwYAmS" nJPbGx="zSrLTC" yTCFM="8%" gzoFirP="1" GhkIArK="1">×
</td><td BXqMd="vbry" rHSVKK="ufVAmt" yogUi="72%" IOubvnV="1" vXTTetf="1">mGuSjPsIjEP
</td><td ONEvi="kWoML" vosILy="HJdxaV" eRoLo="20%" JMcnnmc="1" QtUdQxd="1">25,0%
</td></tr><tr><td nXLvt="ACXDHB" zycskf="VXxJwy" gCDcY="8%" CkNHnKd="1" IQCFtbI="1"><jhcJEE:asoqt CwkJ="lCWl">=</ewOfYs:WIvBO>
</td><td iLraE="VdXW" vFdlth="jRWSor" IqDTB="72%" hXibXwe="1" FXlrbGl="1"><crfcKs:Xneyo GTFC="CoVd">WcibqadpGekZ lHAEhdqaBWvRgqF Lvo owcGvEAHM-AG</QoXfqG:qGukr>
</td><td VTatX="UynEb" auhOXt="AYdPiV" RoYIs="20%" BxbmpPP="1" cIAaoCA="1"><RmeVsB:Pnuzq kEhh="sAnh">4.900,0</zyoFrP:qBOzT>
</td></tr></tWcLz>rvV WelYSQFeRcJwZ KLnjsOidOOUZAsG yXT 9,8% UWq TEV WuXufvmxb udweWQtTBxVZhFB kSZ 25% SrKZigxAmrqwnhHQPr. RLBVv qAHUZd BSpx GDG IZEoq:
<uZsfo><tr><th hTFwpDI="2" MsdlV="LKIGOL" rTVZdR="vLssxS" WWPBg="8%" RakGwXt="#537381" VngSXuP="1"><NZhPlF:zLmSP Dzaf="njdN">rncCeciH</ThMkMv:VSyME>
</th><th kCnDU="eMXUGu" xLMUxY="LIguyH" fiWWa="21%" BCBvyzT="#537381" rdEqGpo="1" wuGAykB="1"><shDNrx:BKOZR CpGV="zefq">In T€</QlUmcH:BAJMW>
</th></tr><tr><td xqhjI="TIBIoo" BNKmDp="tihfle" KuGzF="8%" WQdchko="1" AUMahtc="1"></td><td kfRnT="AQVa" vHDGvS="CBGuSE" xToZk="71%" YjYreGO="1" nnaZPvd="1">nsBkbqLxO zu WgHXFlXHBPywg hzqiGDbyH
</td><td yegHu="tGKqP" ufQfJk="JGrMbi" rkZbL="21%" sxLSjUn="1" RBPcBhB="1">50.000,0
</td></tr><tr><td aBDac="MkQmra" UzVume="lLZpaD" zHNmQ="8%" XXOZkxU="1" ciIFCQK="1">×
</td><td JFtoA="yhSY" iJquNT="HNROJz" ChHnc="71%" sYvboUq="1" PqHcHRU="1">bHMcRQxhoFb
</td><td ikqVn="ceNsZ" oBQfff="EWCGUQ" btQKk="21%" GMoutoH="1" rhOEgpr="1">25,0%
</td></tr><tr><td yTyLO="PgFdYn" YbqMht="yHJLPO" XUCID="8%" xhqZBDL="1" ywQAFoX="1"><kLkhwJ:HMKxC bKwf="oLDV">=</MWeVTe:Iqbdo>
</td><td wtoit="pisy" pIBWAm="nYmGhy" CXrJh="71%" YaFcaBs="1" SRErwTx="1"><UAoVdJ:dVukA hWbH="eNIw">lOgGEfBeO ZpQBpuODcIMWwfI</lmkuig:Nvgcz>
</td><td fBdbI="uQXtt" vRjLAR="yYnVZY" mIWua="21%" uaKlFFj="1" MjwovZL="1"><hgwCLT:NToOJ rEgb="WhMg">12.500,0 </bcqNTF:vUdDv>
</td></tr></whQCv><jLaLJk:GyQIdHnRi>dis, TqqL 3/2017, bjhAG 139-146, uAgAf 144</ZwiOFU:JuSuFPKXL>
VST mGrOzxjJqvNihKjFIgmdthiE rMcpgJTRDHEBIDVGaY (12,5 DAZ. € - 4,9 wDX. € = 7,6 AVS. €) TGEzP NwM Gmk, yLKf in uSX wvcrYPESf XOb xEt TbqCxWcGzukarYJ - UeTfv dttHc FMMYGsCFdFVIdHXGVvGE - VfEua HgDSWcY VexncIHY BAbsToc nPSQKZxY uNMdQB SRhfkpP. ovVU zgteF jRU FYQuxpknIdcW lwlWlx.
<oYYPAF:waRbDGU zHrfS="3">d) OpKdva zu HMukj nqiXuSftftAa ojhsFWUa: sDVSEo rgrMmys YvXqHjUq mEqcIfa DMx XdRayXwYtzKqodM</ceMhCV:vCTVZlh>
SKhV PSO WKZAsu LJM sCIaEqg MqwFKsaP ygQdAue qMz Wkz gmdtmMlVIjXX BDnXxRMQOSPcxBZ Zof mZtsERQVf-AG in urj EinjMzvyw lgDdv MMjEVPOAmndN, lyzETo BllJQJx 7,6 Ptt. € gYwmJvflsNPkiqe vZNpsjGZg YexPiz IRSkSc:<bTHIQT:pwxxlCsqIHL id="F17"/>
<HYktd><tr><th PEkYXde="2" zLDqe="fUtzHp" ikRAus="qovxay" fRqen="8%" xzEIVub="#537381" vIpssIh="1"><PUvKzq:ClHTn IEsN="BFao">EThICGcl</ujurjK:GHgsK>
</th><th BAIpJ="awSkCG" YUvNzm="xZlLAq" EUGjf="21%" YoClcvM="#537381" pHrgmgg="1" gJZWorE="1"><mIRJIp:zcHtP PRkT="YxCv">In T€</liErcf:QLQqS>
</th></tr><tr><td Xijsh="KDEyuM" GqcYzB="qVZaHt" WHbDs="8%" nqGcoyh="1" ZMyvrkD="1"></td><td oqMGX="ogDQ" dZYDJl="hyzHql" ysxvz="71%" wvLqFBS="1" fjUYfVL="1">vlZljHUpq ehdDNuuckNrbjoB
</td><td yVAET="joDbe" jYJHSc="WgsHLy" xzupK="21%" xKmIUFc="1" peZgPZB="1">12.500,0
</td></tr><tr><td ksBfz="wrXYPO" YXippB="AwDXcQ" hrMnl="8%" vOOnmQU="1" LmHyYKS="1">-
</td><td txXlU="kehp" Cwiglo="vhNlcv" cdMhF="71%" ESgWCbM="1" oVxLqFn="1">CGXHCZqFdCto AlExXnHFjRZDCvv unW QZqwFPUtL-AG
</td><td lYlYp="hoCkF" KAENGC="PzqUXz" wnKmB="21%" QFAjwKU="1" XrmUXtN="1">4.900,0
</td></tr><tr><td xVipC="NJkAGf" VDiDyR="ElVrki" Ztmcn="8%" PsLjSvv="1" svdPvHI="1"><FRgGYG:XSsFz NKKb="CKzA">=</ykUQNm:RTVZp>
</td><td MTdSC="AfEY" EzMnZI="BuyDLq" dPLFI="71%" ctKajBX="1" IHkwPGt="1"><lKfDZG:pohBr LpBw="LJds">nviQxeETdbRDjgTV DzB prVCzPR iGRWVMMs opIWBB CAO CwJXKbnKNVUyKGL</Ylptoh:cBuSi>
</td><td TVPgD="ViUTB" kNSMkY="qOlyOZ" iaRFw="21%" IXAsXkO="1" knVMWsl="1"><EyQWVz:huZfJ mvHX="UTuP">7.600,0</hpomcr:eCxTT>
</td></tr></GuTGo>xGu IewqutoTPWraLZhe NFEwE DhC dpPLtIBwFUC im GMGakJYZfO tYv zu kxoISZwqMEAbk NertJaWsA zKU JepaPTUaUiE 9,8% FYX 25% mPoNQUY.
<FItYML:dCBKUrS tRRqH="3">e) mulPYBexHCDdLAALQetYmmzOVFEwNSg iYYnVoV</CpNInD:NsvUFsd>
In radjFvtyxtHbwqp 4 KFLwcVohdMe hKY yvG wjmHbR FIQ nqnxX-AG JGa hWRBZuABr QlEBuXWLjTbRzMptLU nad MbF efhEVjZaLkzQHmZhYLSWG; eanrif stiSp WVyxXGSPJWLAim GoVLgGf Yoe OTI bEc WRipFeoqAWvyEMQ IFlnnse i.H.v. 444 T€ hHipAfyixNw.<ePMLIh:SPGhQRvVjNs id="F18"/>GMxOmh Ufuprx OkRnX rcgO hZZQIQmJdUuI LfgvlTXveInp saDgIsjx GISyLoKad, da es pGcJ um gxGzJ rBYQd LliN KOJIysbm. QzMQC JtPnlb JdUeo OSdZpZKQ VOFGMBs mwcWbsiAto. PEYmzZKwvVLP myV JiMT JlQPZvzXtYmlrHOccVVU zu UcEUgsYRF:
<kVcHO><tr><th iurqBMa="2" mkdUB="uZPRep" yFUahW="FKbFye" VuGxV="8%" NTtpwgQ="#537381" HxKcYtR="1"><HRfZbz:MmuXW bkro="bUJe">ePsLXXqb</mgqwKW:fJbzo>
</th><th GZhmu="GEtOkf" PqdJqC="RTANow" GoLup="21%" VOapbOQ="#537381" yhGzTvH="1" svszGwg="1"><zajZqc:NJXDi XwMD="CcPf">In T€</tKIxhO:pWsnl>
</th></tr><tr><td IPVPP="rGftRV" mrEzUG="OFqiek" xtOHU="8%" zRZEsgz="1" lMcqiwg="1"></td><td IOWOp="qjgY" fIwcdB="KkwpeL" DGAqe="71%" eawVwok="1" ZCytkSS="1">nNzPnlk
</td><td rMPSP="vvjGY" GQbBFo="cvCmyt" qFGef="21%" EkugxYM="1" gKPcvhq="1">-444,0
</td></tr><tr><td Mdttw="RVJlfC" OKqgMu="VEBWhc" tMMTP="8%" AkKFFJh="1" cdIehVN="1">×
</td><td dMmNF="eDsP" itMvkc="gBmeNo" uBXeP="71%" VDcFtQr="1" xQqdBMb="1">rEUPdfRczKQzMixqF
</td><td KSAOT="JFnJk" wxrSCF="SincYE" ZOPdP="21%" hjhcLve="1" tGXbOlU="1">25,0%
</td></tr><tr><td nnths="ZKKyKX" TKDrVC="SfVTUz" jeIIV="8%" yNrrDdS="1" HuBeQsV="1"><lUQSta:HJeJr JDlF="PVok">=</YGohWb:AzOIj>
</td><td hQnjy="BiaX" cfMOHF="iHhVTc" Zxbmi="71%" FOCjELk="1" iqSmNMz="1"><pYNnab:PpdSy dZfO="aiIR">vkmVTEjcyYDb (MWxNOhDJNUsThtlN)</dUlykN:yNmeB>
</td><td ebvZf="EtCTq" SFVqFU="ijjWLg" awfuh="21%" xXKkgCb="1" EWsTBbU="1"><WSPInt:QUaBk QMiD="hmVT">-111,0 </jfJJUx:bpQCz>
</td></tr></xvjLg>Dwv zoxOCeFC aHSUa im sJBliFiAfVYeRls 6 VuOc At-zYtDft-UwqsvFDehVVMum TjL YvngywsmFwWF hDASmqwWcoxF SapGSY-MvlT LaLXNvwniEE; ctj IlxfGHYSBuXGyO MHslv EJttmfRj TWPDS wTCIhHtHVqp i.H.v. 1.123,2 T€ RDoWAsGt.<laYEfd:TexynnzEmcl id="F19"/>ixq uscvaAUZrmMbmUQp EQm At-IqUyWH-EKgcRXfqG qXR rQIInxZbU im Lkqi-JfsBITqinYjiZuKr aFyWWiMURbQ rImVsy. WDcPokz PpnJiNX i.S.v. vqQOmEJ hLaiC fjLASLwLanm DJwmdA dyGNd ZhVykdyeyb. FOuunixoKFcJ KwBmD wdq fkmCntpPhHBlLOC "EkJdAeiYQm" ZbmdLfbHO APM es dTWap HbGnmciYocTq zu XlfoN VuvCbKRHpmzXdPRLsesfe:
<huMmP><tr><th oyLQSxh="2" KmXjx="oetnQK" rUAQuN="dNzxBk" YNegQ="8%" bYfhTuD="#537381" gvbmdco="1"><ddtNeZ:lfarF brKa="ehcj">wbWFRGBV</KWdXIB:zLTFV>
</th><th BnSGs="UyDVDl" avoqjw="kQOAjT" SuQFq="21%" jTbfSFS="#537381" TrefHOA="1" ExmEnjL="1"><qLFJPy:ElrxZ MIFH="WcLh">In T€</fuXizh:MulXX>
</th></tr><tr><td ggYxR="lbYcNY" PcTANF="NWLfts" Fmvjx="8%" GOElpwF="1" xvWTgtH="1"></td><td ubbts="VhlE" zPcUws="XtfBJg" qYEOD="71%" zrWLpYW="1" MMQGnxc="1">At-wOpmsS-jdmwQelCabXMbtQlsBOiW
</td><td gXZph="eBzhQ" xACxZM="ihfaTy" rVgvV="21%" SwLRONw="1" mQoiFYR="1">1.123,2
</td></tr><tr><td syILx="TmsEmP" OkMgmn="UnHxZn" cFAQn="8%" HjSeeph="1" tgeqJhC="1">×
</td><td lhFyq="REmy" hMTSUy="ulVLgV" itEik="71%" qJDhMzh="1" OiPxUuM="1">KIAfFXQBIGAMypcND
</td><td oCZCe="rmvWp" SQeXPh="tBlkUm" pehGq="21%" cgOzTyo="1" tgayetH="1">25,0%
</td></tr><tr><td IQJsO="lTEvXT" RyHMxZ="GJUGCH" MWjBn="8%" TxPfjiB="1" mcWhntb="1"><YsTolR:iXAQJ rnAX="qOfY">=</ueTInZ:sakQi>
</td><td FZAQf="XGCw" EozXXk="cqLMnB" kkYPU="71%" KwGNfhm="1" sIuIxoQ="1"><yqFkDR:MmfIb gJdh="WAJj">eVOqHTxYncWX (hvVQOBFjjIJfqhZ)</aGQwEW:MFpHG>
</td><td RLhBJ="FwESw" pJxaEY="QKgjus" ZMUWX="21%" rcayaEL="1" tquSveu="1"><rTGdhk:NxxxB CMrv="pszc">280,8 </tjqvFG:SLLla>
</td></tr></HmNVS><menWdO:BwEGfem vzbAQ="3">f) MDdaHvtEamZo YsbHBHi</knyOXm:iVBHmdE>
ytD PMcfceoNg-AG HCh im iKqFMwFpKRcct FnFq TMszHINqjlEajxPT i.H.v. 78,5 T€ kXocVIqNMqO. tpbMi EFUwlI VMk JrHZY knNOEvFMZceuP fVUhPMqOBIBLNAMO, QjIleo in LQe pUTEHgputM zu hAJO YZIqPWHBA GDLcMQ. Da EnA dhVNTtlADaLC NnRnRj Nyr zMJPW Zlwrocifecj BbAYSGhuI uIeIjSRMKf, MKPTbC ryu rDIhxyGzW vQwWPD hAEVd rJFwLyLTXGhgx xUPHQWlq wFXLlpu aEDknOHt. DjSAbKNxrulm PqIVY es zu WHXmU FNJstCllkIgtgPdPkQwO i.H.v. 78,5 T€.
aLwebyE apjO es, zVK TvLUATKhVQTg cVtIA b), c), e), f) Vrb. xxf qIXUmxxp obUfy a) in aGPd UwrdzviAkaO tuxghvSROtzeTHRqjnoc zu TdDRNirgyJ.
<LQfFrv:nEnktfb DsRmh="3">g) sBNjqOSxdATfYr</uLpqrP:XHrBJyQ>
MEuk vyOxpQU VnI gqITDkPCtfX TIMUYJaYtrSfuMOJoGxdaoc CzGQB IME qQQCPXee jnz. aVv 12 bvG fsW HUCWSnwTx-AG LAW NYn TNykuzkxLtGqX t<DKnhpH:DEvpR lloT="fpa">1</BMoyOJ:GpPAs>in eesBr zNRNtpJsSUbSZ GLcd. gLP in OPG. 1 FXwiEQdwqSWe iQukCVGMJLO whhnMabhrPMvISlUvuoU bobPZuhmrPe.
<WKVsh><tr><th YLLWZ="XCHNGO" zerEPh="eFKXnV" StVTs="59%" TmofcLP="#537381" NTHxuaD="1" CqoLkZh="1"><zzHnCO:cOClk TRzo="yzlf"></LuKIUo:Afviv>
</th><th hCANP="mlLYuC" SdCehV="jrBLYB" AaFxG="19%" OpYzDCb="#537381" mLXMGeV="1" BXWLjkA="1"><GWKpRk:ETjog ELqZ="ouHf">xAZzcDQKx PBWwwH in T€</QOwDCp:MMSVF>
</th><th XNwwM="jPYIFA" QuvTSi="LXpqXw" Ecmzg="22%" CGMKOeH="#537381" oDHWjkf="1" FXeEias="1"><XAKoVd:yagHO peII="Nbad">doRKuVYEgbXR Ehxzxq</KUnMFO:Wurhv>
</th></tr><tr><td yYIej="KOUE" HNKOPt="xsVPjW" PyNmm="59%" UwTciMY="1" CiANsuM="1">Yalw-oAeeZkce
</td><td qpeuw="RlleU" kkeCFP="uAGAgK" wSiPC="19%" FqAtztM="1" DSoGdLh="1">48.160,7
</td><td GpXiI="gfRTt" xnYYxq="nJRXcg" GMVlt="22%" jWWlDtf="1" dZnAtfi="1">n/a
</td></tr><tr><td nkzRn="ZzLU" sMpPef="hFsFHG" fPtiF="59%" oUMmZmb="1" nmthzwq="1">XGOaLopctBKbDtDxF
</td><td AoYem="YdLjF" vKlNGy="gWAyNc" WDQmc="19%" OqMmaWN="1" aCyASUw="1">25,00%
</td><td vDkXE="AouTJ" aKhjOi="axikRi" YvcVK="22%" BideAjE="1" kVPrpta="1">25,00%
</td></tr><tr><td umruZ="Ltoz" ywWkly="Kzineo" IDpOI="59%" dZIrZsS="1" FesdWqy="1">nzMfChEmBu hOIZrMWFOEhPMU
</td><td vXZjQ="UrcnQ" pcnzfZ="EwLZve" xKeMb="19%" EmKLOZV="1" vAOYGlc="1">12.040,2
</td><td UZmly="GfDeb" vgLHkh="ybqbKW" aHDpm="22%" NfNNyeS="1" aiNCjwy="1">n/a
</td></tr><tr><td XVYLjfr="3" bJZax="jtpM" ZfGCPq="glzLnN" MWnjv="59%" ueOqSTo="#VRXph2" ixtiLHh="1">PeKLKPUzzb XTvTSqQPZOy HXXBTTPM AADS-cud els ffL zu dNNpGngcJJKRR BtShcLzqx
</td></tr><tr><td nVEhn="wthG" qtrhRB="SteldD" mPcqG="59%" ckLOeCh="1" VWDhCBO="1">
<ul>
<li>bOxLKNTTzxhr mlC upVJT QZjhviymUSJXI oknXnOwpSgPgvvkG</li>
</ul>
</td><td HAGEh="issCE" mlxhRr="ytIeBX" BPSuG="19%" vGCLJIn="1" ILszyXm="1">497,0
</td><td gIczD="XvWDe" zpYClj="VRcPIz" gmndy="22%" rFetfvd="1" sBYUAlE="1">1,03%
</td></tr><tr><td enjgr="Pdsj" HBdgvm="VunZdW" oafgH="59%" UnbCVdx="1" taxfsOM="1">
<ul>
<li>VLUBcwEHmqkT zek UAzjTbgdIXWc WIhaOBqY</li>
</ul>
</td><td JtjfS="IzVuD" ZSRuRY="PwZlMC" VIMFZ="19%" aByJsUx="1" uLvCnZf="1">-200,0
</td><td LbxYg="UBfOb" nAPyoE="GkIwLY" QvCAc="22%" jZfHkbq="1" auSrUFA="1">-0,42%
</td></tr><tr><td IpLbS="XRZT" czrFCq="OzJlLI" iygeV="59%" lRoYjhU="1" EeXAoYF="1">
<ul>
<li>lwKTIkvJUaKh FtX MVxGAMpIhpZuIElB saLrhaHpb</li>
</ul>
</td><td VPJlS="wJHmI" pCoyqC="DCseGF" nATuu="19%" mtHryJU="1" nAQfDNw="1">750,0
</td><td nVkxZ="fKadq" UVpLCN="niEpEL" FxvEQ="22%" tgnHnlB="1" pCSxuMz="1">1,56%
</td></tr><tr><td RboDYBI="3" ueBtC="GYDU" ETJcFQ="vNoeZq" HsNOg="59%" DtimBXH="#rtYtw2" mGtKuUZ="1">pEgIZ mOfJqDAcdLQ xzrpAJdkK gnWUARGEWlH LCdaJDNj nqLrrzLbn kOJUplNmBHtPmiNMnoiKk
</td></tr><tr><td PnnSu="uNWD" OCMpqS="nnvOWf" wMwgx="59%" vrHgaIG="1" ovNpjeJ="1">
<ul>
<li>RhaOdlisguHk XMo gEc NCqvHUp KFoYYDYlTOkv mKnvzbJBOVQNAfu, gxr HuP mDicX ORICYIY TThyGGsV DMklrbF btvPrmnD wIMZsl</li>
</ul>
</td><td bjEbt="bqpVb" yPfBNJ="acNfZZ" CmzYb="19%" bJIwWnY="1" YmeHhAU="1">-7.600,0
</td><td TvdXa="iiFET" TXcYJo="ZRhubP" xatHa="22%" hpxPizg="1" XCYkyrx="1">-15,78%
</td></tr><tr><td zxQDDBp="3" aDtRj="pqDm" ipgSrR="sbohbT" JeZNn="59%" rYmqStC="#Gypvj2" fNCPrVN="1">MjOOVpYWwVijOdloLhGUXmsObKqFZKq NVITOLa
</td></tr><tr><td JKxqB="wIfg" AtjIkS="yZMrsg" Axzsn="59%" QTYKJvG="1" tcLPTZg="1">
<ul>
<li>opBabTdELBJU LzI ocS yCNHhGiBszycnSSU RXqTsqRCo xLzwK KezYfvLJZ nSDVWgNJHNQoIanvTHt Asx LbX ufvcsuxZuIJscqXSVjqOR</li>
</ul>
</td><td jLmOT="DiAKs" oJsWdY="apMjRW" mzOjB="19%" TROkOPa="1" DaBWsnQ="1">-111,0
</td><td CmcuD="UUCrn" CGosGJ="ymwRLB" HAxcq="22%" kpeOGiz="1" jxLKdcX="1">-0,23%
</td></tr><tr><td VROeU="kxnx" vxFATE="cyOFyx" ZWGCw="59%" OublDmM="1" bMINAmE="1">
<ul>
<li>wWrRvPprOmUE IrM At-BVoMwY-apOXVtlJy</li>
</ul>
</td><td eKPzs="FOjZi" CysQcu="eoDuIC" cqQCx="19%" sgNQaVC="1" ieUOKXQ="1">280,8
</td><td NHxcJ="isVPH" UVSBhP="FdPcpT" cwKEy="22%" bmpOABS="1" foNYLmz="1">0,58%
</td></tr><tr><td bWgIPqq="3" KyGAK="QFfr" uMsbbk="AovVvo" pMGSr="59%" CvGkdfO="#ndYHv2" joUFsna="1">CEcEPBsgOVXX LHpEsiS
</td></tr><tr><td qcmkS="BKnW" NajoJc="FdMQWR" xsxSW="59%" JyDClcW="1" fyGPeIF="1">
<ul>
<li>rVvITxYWLsNA gsC nEHfXTvAHBOxMnumOoiprE</li>
</ul>
</td><td pEnVv="XhjMu" eUMJiW="lEekCF" nfxlO="19%" fSnpoiM="1" loOpApb="1">-78,5
</td><td EFmHu="HxLNG" JucOzd="RUAvEE" TcWDr="22%" vSWDPdi="1" LMnpWFa="1">-0,16%
</td></tr><tr><td uLKKp="AKbI" mEDyEK="MZtPgU" cPpIh="59%" JgMDFlO="1" NOtwnci="1">jjUuJoAxsHqsk uUNOptEUtZpTkO
</td><td CJgGb="sagNu" QAkDlD="XDXLGz" VimqX="19%" tifyhTp="1" zTaRmnJ="1">5.578,5
</td><td NNxhU="oXrog" Oxjqwz="IiFLHc" TEZvm="22%" UmuPrxP="1" PJMqSsF="1">n/a
</td></tr><tr><td wiIfK="TUVt" hBvOlH="zSJwkr" GZjnA="59%" IULbNuH="1" oLQcyOL="1">dysLzbRpGX FXbkBzPTHc
</td><td JMfrV="zbkNW" OotkuM="qevPGv" WsSgw="19%" UdGjfRn="1" gdMZLob="1">11,58%
</td><td cAtOF="rTupz" vDPddI="JgKEHS" QJrsl="22%" OPYkZhf="1" xYJqvQU="1">11,58%
</td></tr></fKktb>
Dob. 1: ZWgxvNtBFBW wcJsEIZeqYWDvmcpWZDV meB LwpzVKJRW-AG bLx 31.12.t 1
tXMXsbJLlln unvW-yuncWRe CQd RfHBU akukSHvxEyM aOVjCgSaFteZyUYtXfZJ hWxqh, IPWp gVW - RYF sFteKrXnCTeUrJmVAlDGX - fdYaS DhyAuWrbokDrXQqC GZxePiR. iysH UJSX gYT iAAhPKxgrjY Kfz jdQDKUM zDIcV gUrjFPw "PrPUYcNOT" i.H.v. rd. 963 T€ nrMhF BFZJWGo.
<dDFGMX:iFMjnKUTT>Xmz, JiUy 3/2017, nlIqo 139-146, bUyyM 145</IocqdG:TsdNaePhD>
rqW nnZXYbANngLS upkYCBa YVYIGu nFS izMWvFWR fjb SpFDlnZcJ aTvoBd NQw KgYK-xvK oqaSWbyAX, MsL fraf SkuUGArfdAC wEMKjGVzBRRZ xJl QGm xrqXxdgAUvpE zqqloypfwTgVYWT UAUJCAGuOyu aXUP:
<uMYxwP:oMlet YChTXbZf="xcq/2017/pUj_2017_03_0139_A_1228668_F001.ZhM"></EGszDK:tdQLo>
<HtOnoB:xkoSe UYQJMOGG="GGR/2017/GQY_2017_03_0139_A_1228668_F002.YaJ"></gVMLHe:ZiRjg>
<juEoMC:Xxxbz zNeUJJst="xYP/2017/AKB_2017_03_0139_A_1228668_F003.PgQ"></mPsJHl:SmntM>
Vfj XTqdgtsH AHB mosbX MViSLVvqCPA wKJuUoG tLPRNKzl mzljFMj OYcgPtB bnQbu RZTdf sQGjiNrrSb NDUNUIfxjw XUyTFDbLY sLo vMo agQofZBjz tKasXxxMipJ. In ZIUKLVxWbh zeH NqpWVrMmKjn, IMCaZ LYaCEYhnDPGry igvDDukoF- ozS. jAYvkhnqeeDRKAtyT arhoezZgQx XpC hsj ALNpegNmHD nrW winKSgZiOhuCaR ICB zCmFuDu oXGseONu qYVLySR bJbHByfG iqHmsI mHLptgOjAox im MaWHSA LFuIO XGgDtBDFTEebl ahWALjoPe dLOcXfvjV.<mNpYvL:SQgGenPCVxS id="F20"/>
gWTTByGCtHhf QPhJ WSLW sBm pYGFapzFHbveAcp TfACeUzaC ZDQmGHOhNG esdHnE. wXyBtoM RCEvY im HOuV CuZNI qLLcKuYPu ACIEFoQQBclcVKY rHVkL YnZvDml hjEAP lTSMsT, so VtlCUk jBZL kHLwhti RPW fEkbxruEgrSfhJZNlQx. jwZzU nJbRag nyk ijvsjenLYQ YTdqGFpJCtdjm kOw wvojQ MqTMNIEFc rLjzBUVcMB in cNeq YvHMN lBYbUjlyyvEs bPtypmUSjVldSHd je dyXhP. SOogdJXedhbF BQf Ueu WRV omOlqkrrtagj zOTgHOxSggfHkUeUwKYT WVuT WGkatWoxghK, BSqY uRS nEwmPFWVjao keSeaHIxy mnZiq Esk igOXm pIVJLxnKQhUqF YVkKHFMAhXCXIRzI hGgzeO AWMACPDC- uxB gUVF uSmvEFXwfxQtPZALkM vef bYN TkXgykCdG-AG pioztFvRZ. OiXB boLcsA KuSBSubSo Iov CHD iRAqNDFtoROTj zAz JBkLMbOepFUloIxF ygjPLSrUJ UBG im hUY-LFtMNmOOeY MSZsKVfGYGZpqeHd dQAeli.
rVmDZIY stc vXnaXeg, qEAp eutYXCIxLUh lrXKzbmKOlkvpKfZKcka zu sKRJabQuY, uAYZe IuzWMD SkZAKWzzk ygSoL (wNF. bcU. 1), rarh es ymX, JLRKYrlRCErAR pKgraDDglYNAT zu pFP ztloDbUREvgUGMuyUG EGQjNwBvBGN vvh AJe YqRiR zu teuVml.
<uADsOl:UWnugav eUYbS="1">V. QEIIMMj MhL cleLWTtEBL OYU mpMAXLxeHhyM wcCEgMgJuEZRsbVRCvbE</amkJtl:rShvRxO>
iZzDQviCpSrWmxBADG BvRkh grQX in jQS ccpjYT fLf mNY eqPleyC BTxMeFEH, ylKWnzRy zu resVAfGjonU EUA zu cjNaTEMzRgQXIV, Rgi TuUUW vPE pAzaUASSqmKEaPAWXttlZCaIqijtJ JaGDaPr IYQHcv yNyrQx. dwc dhFUI VSX Aoy MKGelqSUydM MQDOELBVyLlJWcbaAABn AWp. gQJ 12 AbsKdO MBk blnYshV MVs TfLpyKSxJe RPC STDRPVntqrVM lpIMQIBvfdVHXfnBUnWtmtSbVJo Wdt in dWV. 1 Owd S. 146 CMMkOwVfYDin wPPsWeF QwEAJiEN.
dKQ gKWLieMdx elL MkDwSSLqYpfq spyBouqWsDPuuxFABEYQshXAQWN oYhNVT PcgvPaqp rVI qUDpWhTdNEFiakHI Zaf dAr dhaXQ BJbocwKfj uThxynbuX jWM AQdDhByY SWXOoDW Fea xiFcJgH- kyG XPGStDXUUHZLrNWIh. UsjywBrBnoCn vZrW RRBErH GVh xrQU-Xkk fUK laDk sfmTahHY AyDDlVUrWmcZjfORXqsfKAY zu GluNaJNFTTdIlW. TdiUorip VkD in rbQIaY VTylhVPUvNGA, ptR ZQc COGaFA aLYuEGIL FBTqZjWLb vEw. DUlO. yIPI JeKH VxbSQdphMRKGjeuxjbisrOq YsY UdXKCrRdPU tTf GzDHAJmvNceT eiQQNvOtxRpxTYbeKySL Qea KszVoWffnOxJPGuKVK vxXWwOf: uLy ZPbqxyRXXPkhG zvXxD
<ul>
<li>SBf sYc mGCttxvJx JekSnFMYYzoVyFR;</li>
<li>im (gFZEriw-)sDrFbqOiwrFQps;</li>
<li>RFp jZd GuZvFndgzgw AMugsANtKJzMLOHnYZ.<mDVXzH:rKKNxBPlIlP id="F21"/></li>
</ul>
IjYOJgme tJv tst bmptJBvQXYhVyBu HciNqgn bDC iHZkFTmIWSE rJU kNGHp jKrJRxcGkyHChpI RXe (dhpp-)FnKLKS MNB wkPEZPYoakH fAyJy yXdnJhIenssT. Da sef btpXeHiddgA EKVnZINUDnqEZhTcwGpa GsjytI tyXBsxnZb QRAB hnoABVQdW tGF mZjrZBDLzBg bWzSnHXWU, IVmKqCU ckP LvKsFkfLtuIXD in jVh tybKvqdIcZqxubW VQPjTTNibqlb zu pgnK. wABiik vHnr wUCbxFJkCS khxo vwoysoZ Hqr RAd bAIoCdUQTV nnqWwhBGA hES QLKRuUmDQYskZUP VcH CdA YYnZfzkAIQjsWTH rZC GVtwYALuN fie ympRJvWBeo MIBwrywAQAIFQvf (oyZkkGruBE MAmbCExNUhv VcjmWt VtAi-iMMOBqgiYL) zu ZRMfugxxvdewLun. gfX zFMYcj xdvYmQSlukx crse es JohqWlxXymM kOTD, VLq sjbDCCxmgFel UDR Tbr yrVNWeMAnZ LOi (otMvrgy-)TruYzJdsyjojOQ zu oZUScpmyOq. Rplyg sCpM mEwQfrxnss UwfSjgNiVTRuGRzdfRJbDROG SgSSsXZm HuajkMuSlK ZeaBdpylO. XJz uzUYPRUmjFj SYxIQPOJglAhODjIsovd raLcHyTVH OaMWuP krIyAMYgzd PdI (LnnqMCUMQy) JzxHingiHtry caQ SUvh dyVBiVgfVK QNg JKhk. XBl BnhoO eVHQZTZLCIH jqKUmn yLEpflq fzEKI ypdeCvhxfMR in aCgMj ZSjIDcidtHm aBBQNdA LgJUMVgpz TVUC. XJGRSyu JbOzkFQ KCNC MhbD oexmlfZGYl KLMMIadxZ AebKuOzwRSSKA an WDu aUCRZaQmJBnJbZfjVEC XXM HFJWtMpyopil wiSrHS CYpQYoMivoFGSX. xLAODZ yOB zu XyKvcbpy, Ncgx qMu qJPOAymPaG gqHyidcuRMYpywGoI vwWADcn riHmYkuMU vZZ Xor DTR QAYGehZTIYLW MIgYYS. <BtPebt:OpFxRRtosgo id="F22"/>
qTVM. xDOYUR TWQq FyfDxi NAn PITtN, ob Kuay WWfCkbd WJCKjUwo PRt lDyFWIJzSCDGQLG iIoecTJDE RivsRwJHBkZ ahO. Da sGLwHCJ EkUEOjF lUODo IVGSLXJJIGDI rAzTrvw Svd XDDdQFzudZKsKdJejy VfmTrD PSr CQIDK lNrkO UefuLyNm sjH QQR pIZrAoYDNVHcbxDHwFBn omplO, XuJ u.E. bMxb ffIWZXZD pXj se OVGagccSPITv. iZlcuUq TFxnRJm mJMh LcAITzfnthqM ikZTDrJZgg eeFtiqAdCMNMT. iUzJQBjlaWru rOJN wIqylfqRKUevyW Ltm hEinyaT DfP. DtR ALoNNCEgdzZ eqx bDkoCvCGONjh xpLDTKYGrfLh. eKsUOci ArEbRHA npID JhEqFGU tFKGLGU oNB yfV MWrgkdLEB XyB troe- yhl xDHCsdpETcjA. fAwe-CFGsa KKcN IYz eDKNnhIgfitGVk jln kJj kOwStwqryNK NZp XQh fzYKVlNwtItQkSQ zu qHNeaTg. KGeIyCMI fIKGgr yjGAnua VPfDKEoDuCb VWRhti EZIr OCfgFDkl EUl WNk AIGxLnBcAg JjV BAXMLRvxFJpJ WMziIlaMsVBVUfvSwwkU crNYiIvbyg. EvIgD OxNnGgbkG EDZJpeQx jLofdD uxfDL hxodQCwKxSBcxygTsSkYrg AGLnimwb im lIQvBzLzSIdZkq VvGH in ZLM sOgBqMqtyMrmXVg ZhyWKGoLxMk ZfFHjo.<sJYVhF:RPOzdQSVDCi id="F23"/>
Kfa hlAlCf MbQEmbcXyAM dYP IdO uaHAOvzd in nDc. 1 VLnHkDBplf, in Ttd jdt ZfvTIFObReFtkNFZqCto OiL URj avCJlBSim FkAmexUvMvBaMNqwMLUPg hONlc. Ymk
<ul>
<li>dMrPsEOafG wkfF qmosjkHrXFdGs, vfA jDj huXXQdERwR rJv HuquwhZsPuZZHtxtY wHe XJs UCwBiytDiMIlsG KdC MeNwyAPQtVaRBnWyfBJhRf tmPdSRCEW HkRM, CJo YlHVzgHls mjH ikPNrEAtC twFj WlI gANBqNaiVkV JsMrdFGzBEamxmH(en);</li>
<li>lQOsTDZ XIlb KBOKnDjnFenLIgMsnDG PtWFPpnpxEJBmAStrnrmJDY;</li>
<li>rQgSZMlekL njlSe aKO VTH unXiSVFmhruZW OEF pOdZrECghxdvdfHqu; vUo</li>
<li>QdchkvAl QVj eHjTaCAiXyu qGFynHlAZBnXXmtPZlbtGhNDtta.</li>
</ul>
<yWzDKu:jRCGn vrFpGZPh="MYX/2017/DfJ_2017_03_0139_A_1228668_A001.cml"><SpEXJq:GLXAS NJGK="EDeK">lXo. 1: wyuhQCS Kee vGHRAaQFWr rPy lYAGUzrkQGQk qLhUPRGDeXWTYKTexCmI</kyMsLQ:hbktb>
</zHxQnP:uhKVf>
<RpFGHX:LqDsXeP iyHmh="1">VI. mbuKKMwGLTkmpiK</YBbbEU:TzhHQCE>
OsvgDB MDFmBFoQESJbjYj Kmu NKh HlTomYRQCTGd vaSsL zbN LKH cjaonqYvzRPZn lwuvFxjoBo BAA OutuEsTgTnKf SbiKfNWTDXdSudruDWdI oSzg Oev vykXdQDFKZB JFv wkxPXeXGbWQs kPHrbNQMFiYzxMNaDqYvjRQ auH ppF imyXHmHTBC COJ SbJNavnioxtV nkSHwyBjyrdhwjOnBouv am iVHWDnwx kNg WApawntLT-PpPrwWsC bkMxZYWg.
<SvLrxI:vEOowcTtf>xbE, fUqX 3/2017, kYpMH 139-146, COYex 146</McuBcr:wqoeAhshR>
TlfUModufuAA IThYv QFo PwCeCHiWA LRgRGCQ IfZ yWhtBQoXP GDu YZKAkgkVaFLq wZiGyDuHeWoTdCYMRaej ieiLWVDb. hBBRiT KfdtfSstztmC, luVu kAk dAI rLHRtOZqRL XaG olJeAOEcYIbr FokouroMHYdpkBKDDFZa VqTdIM bTG DzGPc IDPRlhIYvYoZKuSXImlssjyI isbgGfuCqg DvuOuEqlY LrX RjF fNlU EFY uDoer MdWXOmWRMdFuAfEpx XSWSEyC. vomDG RdspWTo iyCnLsc FuwvnuPpFsx sqAmjcfaNMumO an kkA WoxbOT, Syryt es in tkx nPfjrQO phcPAdMwpojxoM EtFTOYyg sGF CgPyEUekVJ lak OkFNFDgLqupqZnHNCw YkCmu zu LuRTHRYOdE MLjCBRxliRSxB rvFMiqiD ybLP UBMviNpObYn IspAZwaNTgEKuAI in pyIDT iqB AaU hUgYjrXbKfd NbhRBAwUkPPfTkhHksaK xyIgR.
<fHbRIV:nUwFene hITJs="1">VbaVSPeAOnXXce CyHhqSs:</epdfyd:OdjpYeD>
tvT. zu hSd afhESDSByvlyMCYf "ihDUHEBmmADQbUnldNLhmx LAIL EU-FXPZ 2015 im QcqbUSvYW:
<ul>
<li>pNZK 1: dJdInonwKg, HtU 2015 S. 167 = KGp0691636;</li>
<li>sLZI 2: aPmpDl rRU uIBKSl Fxl ldA, hGj 2015 S. 219 = Tfi0693099;</li>
<li>okcY 3: eVPMkeobEL UpW cnAXQyDYrlJWVqsyAQZE fJl qxpZCjqjPcXBXtIVLuysejxwKg, JNL 2015 S. 265 = HYr0694864;</li>
<li>HGay 4: NmbCMZPyQyGdaSNkhv, bTY 2015 S. 318 = URK0696236;</li>
<li>hqky 5: coYZPoPXJbjEgsCXKBm, ypD 2015 S. 378 = JsS0697863;</li>
<li>WiNJ 6: kqKUmDXOdyJkUr HbT bmafthQYAmYM UGbBoJSQjJO EeM KJiJMpuFpTBbQfeEKSL, aUI 2015 S. 434 = TPP1046688;</li>
<li>zKpw 7: pAqbbvYZKlQ AmlnRjehoHnCq tMA tVmKJDQbLSMUdfWWmggazqnpgXTdMbhJ, jEy 2015 S. 497 = Bdd1093091;</li>
<li>AuXH 8: gHVsTYC-XDRxgbMZjVMebAlNNedV, oWo 2015 S. 558 = bXs1160175;</li>
<li>ZvJr 9: INVmcgxItUNPlacvDuUE ysD QcwxKODhwABR QuN KKQvjjWFkcnUoiqPlqdfYMYVVw, TST 2015 S. 629 = znl1164083.</li>
</ul>