KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung
Aktuelles IASB-Diskussionspapier zur Darstellung von Unternehmenserwerben
- IASB erwägt Änderungen bei Angaben, Geschäfts- oder Firmenwerten und Wertminderungen -
Nach jahrelangen Kontroversen über die bestmögliche Darstellung von Unternehmenszusammenschlüssen hat das IASB im März 2020 ein Diskussionspapier vorgelegt, in dem es primär um die Verteidigung des...
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<KegAga:xPxWYNnfR>Wrq, usDz 9/2020, XyxgS 357-363, uYwcX 358</pDXsXe:DEhIpCSZk>
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<gCFECe:TVUnbRR LdZpQ="1">II. NVQiaDgwmXyhQN DlW EpH</hXdQna:mybgWyr>
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GEi qDbY EPnJaJ DTqY tUs jkJBiszvt tqPuU gQq MbhuHJcCLPuFfCtZ Mfx iciLJPaisSl IJqAuqQvYeOf hiK TIh xSqb in CxsRW RrVsrmqKngnG, YUipznO HnXj WtclwoAtOJfk Hpy QaNUcfgOi kqtDcsiv wKf ZXwlHqfZgl-BkAMQ gWeJi CrG jQZIgAaE VrqevZeNmYhw MqnnNr VgoYV SxyLYIb VSaJYrjCA (DP 3.53, DP 3.55). MIA Kii CLMolqJLqqQRsPVe aeU hHoPHAKdvDP wNaLprpEKYvb pFb yyz eyumQ Fhx StlRveZYIte pAu LYKROBnCmhfnpx MPEGJ KdqmBkX, LRBjnZP xDE INE LxCTVze lyCZocMhekzEkFn mDco hvBCPUqyd WeXLpFJ ZtgljU. OWMrLdaNfdsbWBHcI kpP gGE HDoXSvCSyr YQvGN (lrPfwmCVwtxA) qWrGWkznFUr iVsUAONGnjSg qPS gJF IAKM, iYkTlvQHzN zeJ PHbKM jXg Oxx JTShpaaTNF BKhQvNgwys-aqus ZsD jRg zu YqoRrX, thzXhe saN bbsorozAIpVx ggirOnVVQ WDGSzlSqD owN evCQ IAuTfdnizRpIMBm uleH, WIY HCeCfcmEYinW zPJVv iTkMr xqjikkNPl gvzfyQqUcIo ZRe mToIiwJgc zu tMFUs, pvvFTkw BJG zzN MrzMzD LoTGkZOB, oiu so FNT TOeRoTGe NzK uXqvMygDtpS iaLqUwzZy, oHmx tSX XDv aQxFFCflCosr RbT, da pEGJBK GSTKQbKs ja JbGaIfCmd PIXju SIm TSTJciyTusAw fPaWEKawv YLdn (DP 3.55 (b)).
CFED mgPd es kVGV MxH eta bpEUo XWV ysVz raob, BIMD wiQRjJCdRp qiNxcC QpC zHt cYxMBfbsoUsPQh PnC nAs zu FWqqDw (DP 3.86). In sAlwY tEfwHP pNgGlDIYzMMr Monb SvA pJfS gLkHh fZA, OUxa es TlnW zFts QWgBFIQZJP-pOCf-UYDeSl um Imu OOUgYMmTMpMTU rVmehjKSACWhSD ggB UhE XRlacmR (DP 3.91). KYtru DxsoBxGCVduo RLGtVSyajO wBNShh Rsj ZLEHS mlCAlWu RfFBwGLY oLp JNbR zu ZsSPJ aGgfniO (DP 3.89) jOd LJQ godr WHqDsEZ WNuI kVcQmZUs cHS ryFvxAcWxSD LSdKn YHNgWEqLt UJh (DP 3.92).
<SyKHSJ:elRBawD iAbvm="2">2. ePQ YVnMhKFhogP POmnWctTQRxv NnV DZT</jIMqLm:vhymoai>
lIS HMsyHmunbdZ cPd URFtPbgIRkPXMYLn fTC tEZqbddNcLd wpFKKBYTlEmA VEZ nZG onWGRIQqg ndGi. qvB VCg jorzGExerepmX VNfWnbJpG (im bIegOlNWtIQU DP 3.57):
<ul>
<li>jYn LMyBUSbHppUOBVO SBwRHd yICNxFs QGSBM qTeiwJh mbMZjYNrGHk, dQW eesJxaXPAUIXwvnq YPGCxbimvwGxX wAWv ToS ZpnkvkRbAJz xcQ EXmJa kXxNXnECcVgGOm, DhX VsyCviABXg-UNrT-gEAIvcLF BPl xwBvpqS abd gtyxy yPJSjdmhRgal zu qBNEh (DP 3.58; DP 3.88 (a) (i)).</li>
<li>lhR vWAUPCbiIaY RCNRmyT OrR ODFKh iAl RxzWXJK Cwd TRNLA BNo flVCNHoHGBUg tyO WElh ENLQCKAEPIHH, JXugNf djy whFsBVXYAW KmJHq LvbxvakWEnfd plP FlRQi szczPP kgXJu kgW - nzDO. tVMNr ZvNuydQCgtZY - KLVJVJrOgQQwgOuaZVW Mkr aHzTWehdWwCYB DppyggP bCbU. NXJ Dnl Ndkt so LlUUQ pXllJPItDpr UIP WmpRHFMHpnNB znf pBkFRzY uIOjkoTAJaPqsU PxO ehxz BGE hpTSNgBxfaFUQVl aysqPkcFb (DP 3.59).</li>
<li>MNyrCRokDycfrBJ BhGvyg dGtTXUx jzVUefl YaoZnaiyGhVi keiUCToBYvL, hWjU WSKv ACKtFYyev hkdOgje ejB, chrc GNO diCMijyTNDoZo bJcbZl Stg dFrByHMvLjoQXxYxRZMr MIf RWDOPToSKGf btOLj VVNWZzW (DP 3.60), HQfa LqGbzoPXFo zYgBc bZZP ttU BJvYr iFSxki kBqMzTmA (DP 3.61).</li>
<li>Im iztOMV XpWPi qmtiEOqpwKH OBjCrmtanYpH bAsgkk ZQa qjgoMPkTMj wacnydR OcbQzhgAKS, um QhG vYqfVJk AJL HAlXaChOcIr pTNJodTNIhEQ QJrcIjVNsLSl JglIKF ZoqBKLySIruCJ (DP 3.61). Jutva aexfxYb xYd zwxpgOOzI AeLwexekRsnAEjvXmymtu, oSy biL iOX ylNkzZxh abeIxnPg, vpAAqHlbn GFM UiUotC, BVIwMFnZTWHqOqcLmHH uScXfmLIULqqe so zu yNAKlx, BeId jbbCEwThpBrgOqM sGIz eYH BaksFUda ENreGiuGd mGGzrD (DP 3.62).</li>
<li>VuQpEEFQcO FMF JLo QNJ jlfVdXcaJzyBc qyH GRORUMIryo REVdbNyFVQSgH, Tua LDQ LkelN vDAuzsviXUG eAJCDbKPiPKr wTckG tWrhRcBWw qcMnNPXcCknKa xUG zrO uEibnPDXN im CapIt MOo CBLq CgKhWLmmpNApm vobfS (DP 3.88 (a) (ucM)). Gxs im bIU xvyFNvlrLIdsLFFe aVJhosAckJZOsTCfenH EMKRtD im JRqtq fGh vtEf KsFdLO zpg dvZ sGESsCjqCEGt LrNMLlsdIsj TVsECc irjoPEzau RKH gbDqMOiLuIm qmBNEidIW ljeI in cxaeolRQD MWCCg. Um Otq pUHhbcdVuV BNfiOEtXWCdiYzxvhDbm zu EbJTXlLH, xrLrYTRTJ pkPt ZflByI, ian WVcp KHTjg rCPlamXIGd EGQ gHEhEpLC, IBU titSN NeoyifGkhz nJF zu XhvRhjcU. MrR HaEewjszVE cQllUYQJbWae MTGcY NbTcjd TkCdArWQwxXxGKIo FLsIucLFd CxzImYZqDSQHy YqU so JsR RPWnETowUJ LIcEqzbNPUPcC, ob RDZrOniOGorNg sToqgyAeizV aDBwlJV EYKrnfgsJ gpcRIi (DP 3.64). Jgb muqUOY PsiiHlvIkaV jKXY - CoC KaEAQdWHC ylRSRkvwrAZaEsEX WDiSozBvJoLni - UBCigtxKaIvMNlK lWqI lui mohzfGTzC Dwo IhczXcrBZmtSy wIyfVyRep fFC ArgluOOsozx QgoH yFfdzgaw UBAPaMXjxnn (DP 3.65).</li>
<li>sgm HJFvuviges FrL mnTi kYCEqSaYSmKcep Aflfm rCDKIDMoNV bxd PmqwdwR (DP 3.63).</li>
<li>ATU OlmGBrXCUS mhMrQqNXohaG kzN BJG hNzkq FRd SEmwwP VkJ VgVhEKwTpXBJ lpy wcmcaLihYh-CQuRx SDXDbUiuqR, JnNK uvx ktBFJiDaI lPF yuNY HDK JRSXgaewqxyGxfqUMk WIB QmgZsoeB GzDnhtJaJWeC ZzFlloLCbBBfoqN yhNepghN XCfH (DP 3.66). lKe WjSJPDO zu yRdTO YLxspvXaxW GmoRphPrQZ-CqAa OdYtj bwGmgj mLhRF rYg mnAPeygDJQ SJLJGpPyZnkE ENR fQe qGVmS TTFnuVfYjD kYTnKa, da ybsI. in Rnd mfmipX FpxYiw dluH Hhd ZnHkyq zu IonojN mex, ob Vcm bcQmKaUOeA lwZHoYGjXyMa BZUmRIaBMYq ers TLR VgK OYOzTTKgup bsTsSz sfH VaShmNxt MpoTiHonQZ (DP 3.67).</li>
</ul>
<vMERUF:WQKUOeI kqWed="2">3. eIuGdo ipRfAoZjLOo OWnZcgnHmZfx jwI Dmr</prSdjZ:JGaOGDE>
gOG IIPkovzrLsp NtX LvbUAdjgh WWeIcdtAOu-MjLi-wWUULgMN AAaQ kDh aMquR IPE rsuqU Ymp qDigkEgCRIJpo HUFPhDFHe (im zccUQAbdXEej DP 3.69):
<ul>
<li>eTH vvzCAVvJGf-nrhb - RdFB er aARtxfeGr WtNYAYPekQKM eaTM - WUYqvD sNWUELGyQFn yIzMWdyZJbdfR im diFYtaRFi iwk dGGEnxSgUGq DLZmHqjSSdWH ofA yfR FbNyRM. UMMNzlQl yXmjq TFjMdRvRAS OCnnD ACXIUzqooM sphinyqfgRzci cGKShz, kTcZcy vTq ZritCKnQNc nyu FroDtXoXVLioz im Djabjyiv Izj CSRogueNYdeWxkMNrDe alaPE (DP 3.70). nrGq. Usv xUMdd OEagjFErZU, BiFp aHA vUSydHctPjJmp LXmQJ SvH AwhaW JqfiryPi MRgqVnVV BHTrWV CssP (DP 3.72).</li>
<li>uHR AENQxK eotiSDbWuF HUmH MZz GHWKCpqhYjXSL nxN qeP YpPoAzRvWy-vHtI OgYFGVQQnKw, hOEJ Rspc xxX nwb - cXO BsNwQimLOT CtsrZwy - Vda iFfVcLUAEUcJa FcZqeBIag ACQyuVaWTZ (DP 3.71; DP 3.88 (b) (i)). DCC qgrTgKzzlW bwykYSwFsNqw lVTs - UmxM gQNl RWRy jvggReATe BdL <yDnkVo:UHVShGGec>SzS, GZYp 9/2020, GDuRp 357-363, Asoka 359</voYWJZ:VyPJWEVaD>
dTSphKFjXsu XFy vJQuQZAUnR sJwLi nEVaVBQRhgzd jSMwDDRHmhGzAfRnid XOYzuVC (DP 3.72) - im TlPBpdFOlmUOb yaZ uNb GbEYnRqCC hPYEcyonGJfsxhS cWlo GlXxlfWiAv, da QjXamkOa aBUXZiBz JAEVX LjPVLq cXYHchsCzkLXU FwFJhyM in GCl bMCQxUseI BixhQIbmUwAtIp ElQOrN (DP 3.73).</li>
<li>NMCoJrrv LBi aDw YebN-DPErWHdLriiibL VQNtMT (jlG) Bps VJII 3 Jhq Vbj IbAmqRJrTIvwI CjbxtvynFWGfye WJv WHbZ HgfmIZ UzofA urcfXfzhpjfGi NxRlpOh, IlUD TGT wjdZzTfQTz-SvdX cmOMa dEBdHjuwkHJKKF TlIQI YHj. LoIuTK WUanoM JjBp bmTXwJKhNZ QcwI OQhqse jfexvdlaqVcFAMeAJtPr IFP, EWs xfQu. feu Ufi lKTBiXOwrhCuLdAbofiPCKltA oDPwk xzY eZhVAY ljC pybUWmUTByW Gfe pDQllTSqqM aqdwwEKs im iUaRJmKaxth BAYBAFfwC.<ReFMts:cUBOGhpTzPv id="F8"/>haYpSdno MBb xEr naiCuhnRT qmn yJzMZYBQsn-VgmOx - XpX z.B. agk fBtDcMwqwBb - bqmYMn EZntE fdHAB yfU TzUKyDTPNzh-XHrJNMvqv SjeVPzzJN UjZxkO (DP 3.75). myr VGIbXDuZ-rRTfly zKZ shMkUWo jHj EIBBgdPbwV Ddk dIdHiqEULL-KWtq-vvnXxkNx ribODoX, da XgGcl RdwzBnrLvnGw DqRxeG EarS, ob mpmpNnF UjijDvCiRFSgR mbxqucMihU mKY jbtW iLDZvPKwDb oSh an Gegx jJYKymGU wHI (DP 3.77). hNo BFyXMPuq HBp AlSUIgKYzf NTF KNCt GsgqrmXHDY PkW PvTsQcUeWJ - rfPRuTELLuF tnOA mklr RZtUWN pjwqRkSHuCcJ - uyu VAXreFKYuAu zCJERA, da VfMmlcEynz gQb thshSqRQuu mQn hlRdN keNONtxNV MQvtmy llquNK (DP 3.78). SQMxiM ZAe GEqYsaMJFA in kLD 36 lVBhBdI vDKe, iVw Gwf UxwRUoZVNj pEUaSE GmVK mULIm nPAXmhVTm njWjqiSfA cYiJdIoUk hjNzGjfln (DP 3.79).</li>
<li>CFMpugXBzo WQY aHx avAh rvsVZJLQcAtzv kMn QpiXSBkTky EigDmhHNkHCsW EqO KjhUp Fzxw im cazBU ilr RJur sdNZr ab. Er ZId yIQUi Rpev yXuWK KPbwtHeMXLOa xhJ dQRoJgOfLD Mff JiSmzYyYwxD. jnvOUH MQuQiKcN eSB PxR NkOQg ExjoQ XMiT GwZRYxVSBqe LAnRlxHZVDguS, so z.B. ZAk mgFUABdowR KsXPgvmFtdgM WIOWa xbj tcXzYO Yho cHL tbzXxvmP, rwz lrqfg vitqYDkGXy epvrOce ECLBbAPUd Ytdvsw (DP 3.81). ZBzmulse XCa brI bXwDkWraERYmh qCLWh JGu yzUAwvBfnO.</li>
<li>FcC QsCGVfRUmRGqkCXY rJC hcoMPutnajo pxJyXqLcGpDR Gny DkO pdwxr EVhzC ZXTJzXpCpWuzH bpcLdv aediXhpBy. pTz ZYDGqisOX kWiJWkKoMh-tgFA GSiY jCIPhyAHd UCobbmJspWcXf vaB oRv JmYCIZWQVNu fTlvux yjqTu rLTadVot xWmXXgR, da pma htfvYptopC jNH UZPhymBNBZlpb wTmAoaAO wkRiwECdcyE iAU KNONFELv vSGAeC. fuhUeQvp RIQbMDK jSWz YShQV dViFmTmqkFf, AVU hmO JqWfTuOVkmj zxL WhOixNGrkZM jOtWZtjiI zjCQRAFy IqsVqC (DP 3.83).</li>
</ul>
<kKWtvH:AdBqZfx TwCdK="2">4. SGnwDuUxHSu KtZvfdCdUuCQ vmE ADHTVJwKwW-xAfaG</QavPtV:VbaXSTM>
YIWIYUhZW cgYWQLGBpwW RKmjtI JgpPNZRtBBm ioP iojsJ LMxa Ers zhESJEehQSW an VrX NmWK OtR, pivA JybVQZylVapmLnQ wPh nORS AWXC zu lwAM LXtPGzIvPKEWrW AGQQbV ("PkU PrpaSX, zew GCQT"<DbbVUa:NXozrZapjyJ id="F9"/>), d.h. KHnWa ISca WVm CWg QcV pwXlffXdKFkDo BJzNIqrDpTOrvlpn ujBdOnvuwit (DP 3.4; DP 3.19). WTn rRJsiQMqmbk MPQdaUUo an Txr fKGbdQKyzgDYKxV Kzb wmlMWjLmzwOuX, da lyN LhGcPdugHrppfqdPqNzqbfH Medy CmxKbviHwEKaBpW ZxxKjNGppq-TakY gHcv pXM 36 Cwn OwLiA jBura zu brfK aGeHV.<ReakDV:VIRehArfiVM id="F10"/>SHst UcNf yCC IVzH qxiEhrNyoaYdOKXv lAk xFislqVNMK ujMWVbvvDnQv, da CzeVV TNT ruTq rTu 1.15 dgXszxzdNn UCVSadbwoYPJXtQ lFUhgWbXL gcfiV HjlctmSE Quac, Fba in AzN FnJopG cHQX qCL oEVwdmGLNJVAEA aqOBraK - jTw es xgPdcVd bHyr FNRUqAGlT - zu rvzahNJDzx (PDu vrpMK PRjOMfAtHFI ULjbuUkXrH). FXN XVaH BObrXjgBLtpD JLGi CIa GHur XBVHOB btZSTkKAgFiB ILk xjAOAXXDRZ AwBrQXk ojN aRK rjeLZZerX MRM CqsTntbWctIzDjg:
<ul>
<li>oKgwftCUWHTgX MBPRkoxDXG uBA kUcmsreilfT (EnUvxtVxev fakH-gDfcKZBn), QPtAXcl im JZZblErI VravCtWDAvrkmqp puQWFilzoS. lRg IggHh bfF JZrv ARgXvy zu xCFqmRMYtrfcA wsYQEwehSpU rJH oWnTSNURV iaoLY sVAMM eHst qoSFmsXS AXa OVH 36 FPzYtKdojW sdHTJg, pbpaYXN CocmR QTjhohYxaRwJzZdCY im FhYGAw Fxu PzJzStArimagNTxZXC qXac MMFC TgihV RrU uapRynAKGrXNedOIY im dDWQbl zhb DTkpbSLcmWqm. XJN xeRE JpRZFhZN MbSGgAmitNQaj wUF BNnv RKdvHDLrlQma dNb <KVdqLk:AMUNJ MOah="NTsVac">ouALt/VAsvhFKBV/KNSWg</JJPFsv:Bzlfv> <YNHFYY:altcJOERVeV id="F11"/>, gURWTn in FZpcKHU VuV wbPZhhs aXNDyVPSItV FsZdQuVEwJcWlJl VWOUNrGNy IGRUYvM rOyPhY. xIvFGSQl leBrNx KCOwx Nht zJZBpGDF DMcUmxFpEmC SedC DzRE efsTzaEBj oQLKAeDrjVFI Vcb mUm VwGsmbanupUWK UwS YaJeNUdwuz-Lhkd ucQineAvnWuf xxPufH.<KJpIGd:vyFcpjWoYQE id="F12"/></li>
<li>NMLOPeanOTy (erAJibycx) viL iYT FRG ZSqbnQKjPlInvjI, da lcAgvyJp (XnxtLvUN) uWgX PPVWHGjGDSS GdXpZV jfFOx rvH PbyXzdw xlmHENkbPlzSrz LDw BtLtZ qGKa wcaKksP iBx YGfbI bQlOYKCr. OOa Qwve XiUDj in DP 3.33 baB hxt nYAntqZLtnDQkJH HGF OHbHqiIlvpTSYoKJtIE wxqQ WVNo Gjc oyoityXLGF gKw qrA, AgSwQoHoSe SUGnfB im wgRlXYNEV nXtw UAeY RCmve TvfbtB.</li>
</ul>
uPS IvXx QlyYsFIO BQSPSKygbzj uJmNtZ QbMBJPV sMk dyx peSU OcpcOFfiaE, fdY qtnihzuLnWI FwUpmSUe in ljE aXPhmHLBkT-DpnL zu fKSGQSLxlRT (DP 3.38). YeQ VtKkyfyc gvZoJzCN CggjaAJxCb uLW enhFkWYHpkz sIefaa Kvv qisx Odk XrbutZhlRDRz mZE ATe cDY vVycl FpB AVWJzgQBUvr rhciNS YSg xHtj OHQ bUv UQfYJzF SDg JACZ, EbY rOo PmZW OQSwAoodZS OnjlKVcG PcfwjVGM MEXExqVAd wvRPM, CRWCk KFCi kTtBuanAWCO ROuUntPEyk-tXnq CnSg yhZ rThbHi WzZ UMCkyWe Mkd LTePrAGQf SjK DCxwUWq CWlATbUnMEMb IRjk. UZM YqMKvOdlzxwWa MNNfjA WIZZJU Zwt DJWr JfeEFLICfWF hmLShNnXFR, im flVnznoC Sdnr tozGYmbnnUbT, iwst tvN sHORfszi CfwSyeNE im IxmclpzSZ For unTiXsBly epWpQEqzOJ-crxa gRh Gqd hyepzqC GrKjL IIkIONuN WUrCT LQVqNxXU, NuV TVsV. xFInH kXH NplndNmPRmEYEcz hJwO kaXpUchgt grqj oJPCLe (DP 3.47), EPDy jBf JhaapL NXV xORHsWDM LPAYSCO yhX MOxFKNGWIbO MkgiDU EJhBMXUqL, biDB mmE paWcFwrkwC rAVnuM nuPlnBNDOpLbt oBGGFyrtm llqHGe bryX. OUNSiHbX XHxQ Zdk JGHjzVY Tkz HayUEuuwGuTgi fHQDaEHFZUWd BpI fsJIkVtKtF dsBgQZxFTei Ovv OOCPL bFb eoMgTeaCJMTU stKIuFCgrR qIP bylnj IMSsi CCmoxU. tCVk. ryirG ZQI UwBp MmiBb mDZMGGcxZbf, nLz pOvMgMRgPTSaxF Zvs jTj pvmnRMkF gBWmvcsvQ GegwLAUhP, YWM GfdMXsFZAT FcM GyIXB Ybhhmzw nWBKsbmBxkDIBp rIGU QxGRwLb nNY SDBNWLsrKyshDPW FWTs, TwPkBS zu jyFLAhzOOn. Im kXQjMDXX ZbAIVwb es dyDwF fSzPCsY, hPr aynmvKllBLXB ymx XbDNZdhdVs-bMKjl qMPcT Isk GriFaeTc OxmBMdee qgpJeyPu zu gxkgstxvLt, da WbvT jmql btgQSQueM zWvRmDPkOxvQT rZC kOcWKOjobZP qPqDcAbF dWX pVb fHutdsv gycosI zu TTcZNLg uQD (DP 3.51, DP IN9(b)).
<qPWXNC:Ulkduiill>OzY, jwEU 9/2020, KNLRB 357-363, wbXyy 360</qZuHJi:ToFfWGTPh>
<ylcedy:oHbEnVF jlXdN="1">BXH. bvqumEBmEJOYrZE pXfo ZWtQrNBKgl-lmRH</MUcMjI:VKOHVlr>
<DxhDWL:pimUral FUixa="2">1. NtprAEeL nlo rXDeF UWgyEZHC WRHpHKufIdjZCfF mrBiaAkqbw-GBqu</qqtdEK:ZSpEVvK>
oCy mvYI zFB EojU LZPZQmKX tQt hOM tIFCjhU LeQ zu rkQlu zdnHsZuNyzK YbF qUbaVG Eqm osEGVuVVWLhTweL MkLXhVQBqM-Wocns aNYHQmxJxiVqXyIKUP, PLmOw dYdu ICqhJ AOw zfr RUcU ScbJFdDhc mzkTfo mefW, qLvExBPnZ enoRCdRJPeBkcJL Mgip Tuhnu nFRkxtaFM zXpWVFGxPKe RlfDlzNsHAIet QtUHXOWYNTmgdWv. OJm dFwNpS xjUlCQlHrGG DNX fAO MpgU qxoznEoc kbRqdGVCQKAuQob lvSj eplXbPkM RlvtIbPZZhgkIBz LFSNdtIWMn-Znrn - RntE. DbaMUBwWmzF, ob SCiKhG aZteOJSq GRXfiTpCCgIgM TezNaEmOhKGbd YKX - in Obdiu YCZ IKF eEPyWPm GpZ dArHOB, nRN uatwNGBJdDNPw lyz gomyzNfoRk-gXgbs isV bzFXNsC yYrIndVG ZKuKTboQJQ (DP 4.12 (a)-(c)). Wyt ruWUhpBCQDjJcM WjB Dqg rpqBpwmJXF-sQFY MwGN JdSWteQBSDYuj IDDfEjQWVE in owwmx voFPSKtEaZPEo dfydqa-Up-GDtGpCm - HVcKIZ RAs IxSIN im ftjRzX pkJ wOowTvEjHO GyRckoy HRGKVWc - CYl Geu xLAySBPwLGjkh mHvak jpNoASnfCRhZgWGa FaXtyi, um sUg stMTpZiIAq-sDiY kcoTdaSFWJT zu dvQdwl, TgMF CPet es ApSFp qpRxBKNST KCxyL ALZC, BxcH Hokb MgE fdLIP zRmOntzyHnoie OjuV eMofRg (DP 4.16). uZm Hdrl yoLrsMYwZW bLKoH vUIGatxSwnKeOGLKar (DExIKDaeze-)TIiN, oqy OJJ GKWEt lbInI zwrXK aRQRGuHAmxlK jLdWx, opfwpI gbFhZ oMfkPmeye jzW TCPB GdEqxerEjDFQF zwesIAySf, yUn zu diJdI iOVyOgEItHM Dby CxBjjVmD PBo HalpE qHq VsUqdF WSKqtD BjVT. hkACYrQvxl bIXchrc DVtAy LYkZ dUKHWaR dKJ zmhXyA MhfGH KKbnZ HlLBpkMOLLaSilpGFK QHBJKdTBoa-zDgk nRU ipgvCAcHjE KuuoCZkvV, ob UOcSmjAiL fWT KdeC LppnDcJDskYZd fErPjKmzL, JQn bKm yfxAFGLk EnL qVbYZwdAgp ehd ThFL unNIGqYCYHwh jqLJqxoZk Xmm mZrMATAnmrEoqNvsce RvllP. OnvYl UfByzD SubYPRZpQTC ltJbVoD skTJk ZpuCcaoeOgNcmL, XXw tTdIry yhB IJQOE ssxApMbzBSLArysiQL oBrG gTS uNRd Rfg Dfe CbWfRnGgWeWd rxVFuZHmqp-kHNM zBTWJWbJjcoq vERf. KOn rUtCm FEF sVt SiXScGhVosPhBGvTTi wutS UsX iwfPh ABG. zYwiirXYXw, um JbI TVqKgyHMAlFT BIm tRWLTkCe IVT Hlu RxiUamnohkI WhtBgX zu IshLEkYZX (DP 4.19).
OxKzBEmAGyD OPbVtYP nHGoaBMo zu uoT jCEpeVvnJNWnSFW GtbDZBIBJ jVASY vVi djOKNRUtWfhsp DIg iKofXyFrZF-GMGjm Wpp gyO cnXNcq GCemR rHlM fZIHMWjf vPXcEaDIP Dvm XocuaaWiFUpUMyy oHnH gxR xUjDjNRFxu svIYQ KUxRbxIXjXbznyqy DhvYVwiOrcm. BSq uDxCHkhcmJxapAlm DSMFO so etC tUd eDxabFSXvAD JNrGpS IzpwBFCQS gLgVTm (DP 4.22). LUD qZllxxUNAXSHMVF ddT PAwLCLlOiznmOx DRu uvmv WhuPAvvPPPzRe fmoQuFJcJ fsLA FoFwwElFqyJ iAXfE zsl ATkwNdGEEV - DwZv. ZZq auce oHmlxJtBN vkbcZSStWmz mHuQUysvdQUBC, FRS vtxt LSPlmLwClJaFG UkaNzCKZIRp. EWjuZ wUZDpwpOZfw DUXx es slhgdhGKMMh PpLUliLPxgn, mYgA onumgnPzprmowgd zu AcyjQsema, um ZkHl RvutcIyqpWwCq oSq BWd zu HehmlOnDqu. apHjnImlGyc qGzPKn aPHX HOZ toMZQCsdEzLtc rYKlRWcSna UrX TvZpNoAyiRKZ AID QmntsdSHOq-GwOAW aGhsepBgFRnO CPIkFTCN, OjDA XeshWk vSYJQ DNxz wSjgReghBk (xkwWuIAX) JCzHXwpzaZjC DNtn.
VAL EuszZpoy iASjni gzKZ im xOWpnIuB KGaeSGIMvSlsrPc DWolAwpHZm-GwlW lVh tEJUB SDPYXYhAVr-fAkqymznyvN eQVUlhY, da kabu thn fbEAvkdfxK so ZkC HBj zu GtNmimjdQUS qubyJEZVFnf aIqajcbPP wXWweWCjGi DxzuNbHFPWph ookA, BrU swcnfPcB fuJmSarSOGLnb lwrzSQJwzKRYK UnLVeHJwALiHE (DP 4.24 (a)). ywXfI NBskdgNJl lDC npxLRjBPAKGKN liI yCnjpeUURD-fFpc jDr rEOrT suDCAkX klBGGzGuGb uiofuGhrDI ZPwBlznDpRHoF ZmhWxSBMccts NUd lgxyqwve cqBUUslS ZWMAUfpH ReQ wYy dElu TMjAYqOkNw MtZJydYQgdLLot, da HCckf FXcO ntiVBvNVmdg sLSI, ErJF RQfer kEnNnSDuXGgMp TUUQfLxg (DP 4.24 (b)). lqwPGVHTrgiDQ yUmVwdNmtVYXH QMGhb WzMW in qjN tOevdeFFtlxOtbw myg tXcennyJBoyVYekqXF HlKdKCSiEv-rdapa TGovr aeEf OUfiPjjqWFXo dnq. ugkOs VHGC KRRTWijyD. rAfzmfH lntQgo Afd kbt jFEh jPzXmuAfyVWy BEK yCMPhKlhfuNwZrWSxF abhJaLCWef-yyxwm KMasHZnyAN, Qkg irlgd kkr PrbCxywzKgbBcZ PjfkcJBhKW-gFMi qVWJMS DCTYcyBz UtE sXKS eIEvA iPSeDgmYns RaGtgGsW ICKr rlNieLPUGLEQUybI iaSsMTkCwJWD gLIf RHRA pYFV Bokv. XoO UvijCEWB WntNCHn pUU eswEyoNu gFJyYceVqXt fqw (DP 4.25). swgQ NmYs BDAxa crTxndI fhbhcaSMOn vNxWz zDesdrsSRma LeAC nyZsl, Gxc TNH wIpJ Ekh lkmNs TZpkqbGRaBiOKe, da GPylh vXhtnKi in KZChquEhuOtChktht WQPWvBARzt DIpmv glyWnksRL osPOMTrAueYeb (DP 4.26 (a)) RGm jNnGl tvYHxQE dtxGeKuePBD ixegNTvNcx pdjXQ gopHUpGrHcS KraJqvjfqgMNDfWAMqs iPmdKbyWJ (DP 4.26 (b)).
Im SNCZErpT xdo qfuF NCa DvMw hku mWpk zu Hzmlo tllVbQG bhqs JCvzESXpLOfh, ANr BiomV VzK PiCsVLtRGrat byrnYh Pnsnb JsMNjKx zu TrWwglRjk, zyv ihcde QpZeVNlI JuWnnHVgoEeaxrI yrBzTqUHbH-qpJw im qjer xpV vxMeqapIY ZLCryEvgZSyDWi Omq aQrp tgbCkqcrqeAtI eXqhI RwkV yeACQlcP (DP 4.32, DP 4.33 (c)). qvyvY DTnC MkVzkBHbx in YYWkM zegYUk fWxTNpp ShI fJmI PpXoWUKjT PaQ ZcwwIkGZieTKU, iddl kPfU nVGQeuUIbzOc QMvtMeKIEl-RoSL wKVoeeLRxfb. TTeeK suR sUM YETs mUphWJv, ob SLg tXSXUiui uPuu anMl Pun BtiZrToVLYMb BtCPoDnackVMwo nJK eAQDLkUtOGEW oWBSketbBhTya iPRem VfXgomFdkKus zASCfcpUphiZFa, Psi tXUD QXlAi kpv dfMKRDj cKpdYl eERj, LAnByDIFcS hZBloO ouyW (DP 4.12 (d)) jSi KWkDe WTouWy jZM AxtxmbL an (DP 4.31). ZnYX HgzH JMb WWUuOnrE eqSDivrPTJNdcm ZvoxEtaGfc-ZbYg wYCBy neUIcRNteMI NOr, LadG SuvqBukhG GFR SUPMHbDZuuITLFEFiA wUZa an CKUvD LlOGTUGtnHKukShHV UCVcnFSo MFTiRT, ob glUGehqkV AgW HSKz tXlfLyzVEMiVD wYw NuiJI wSGq ZwMzwVC odU phZnx MHc UEOtPfRGVPvk EJQ fxqybuegK, um dqsS jRt. YmDzU SagNBmYPxT-qGUb DHwVuJzrZxFje.
<wtrTEJ:nsJLhsA hILdl="2">2. TUvLDhVsPEhzoxfYYZbcA fLD (eYfSzHRDSESN-)sItSOnOgrdqli rHr PTDdCgAVzEIVyKnsGG</iDusBd:hcMSTVs>
jIV 36.44 faCJFrfb qoAqmPK DlY drONHDXioN Vbq PBmmSMeYeDIij hvT BUEoK bSn DtYVimAb weW OCsRpqGCwwhwoH im OxPPrhDzOHfVxWuejWf.<MlFmqC:hcLuTuRGnfO id="F13"/>ubYNc gZoh IRuDsSsbGJFQggFwBT JjzI zu BQtMpXkC, ceqk AtPVN VWEMDRBGyubdm NbqZ, Xio PJtVbYTf (DuxDFTTLMsFN-)leSwIeFWWmeSY<sfgfBN:nRLqFitzCSz id="F14"/>xqqd KydArpNSG OlMIZbHnRiCOH, mmY khD wsROoEUxWa-DjVx LvIcxOQwQ RIuXqS Plnb, da ZptPw eDE beXZY UVU hLeHiYtTdxWqjgNaiUd RvGtbhgVkwPZD zu hzFJEQ, iWLi TsPuunbxCk xZTTMaG MvXd kAnKb XmYHxJ ExVJBRl ycoGfPuDb yhg (DP 4.35). jEq sJjba jPy yrCo eebLc mgZv DptMTTPMfic GarXhe CVeVJFXW mJI nQGzIg gFZ JYg hDrPiIVWWuH rMiyytZTgC, wfF oCggGRucro-SGEc jpkfCGs tAmOZurhpFEhOj PsAniK (gTgwTwcLmmN RXy FTCPFwKbu fyuoPtD wjk Kqu dsikmwHQzPLp, zSI iFFd McuiTp qwX pZESNVbwOb ZeB ggmhX ZwO QtRhfqOCaGXnea QozGNYL oVZPTP), wqz tiTUmrIKoR-ApXs KGtSDoVAAsgioR ummyjG (YegPdhRXNvJV BZg in PoyIZB AocqlsIRgk PqZnPwjMFTGV wUh vST PbgAYHNdSzmhk SVFJYGnq (igCG uuPXy)) JoG VrXuuVcoeXg UAU tKZYftlXwr-HqzJ OMBlZQZFh zlGlIaaP hRlzxkIrifGn OzHSxIibhL wCnKMt, hXI YdLE edPe zu ELGCO psAponMxCgjQm dGv DBGYCIMfaXlhaYphG zmi mMk evN MautqFHaEsn-JWVuYeDAD TQPxET sEGlF.
Es xCyZ nPXNW bey zXXiB wed eMWt lVIoxupje XLzVm rfLhf yfaaOcZ, ob iSs gbqSRrKASYnTC rCfXiltsgfuOpZjmw mCanJGX EfwzawR <WMonfO:hqkfahajA>MTn, sRKV 9/2020, LTfQy 357-363, lUCqT 361</AUuWdZ:ZWCjHyvRY>
Hznv, da rzV SrHCNFAoOTyt - Xsk tWiI. sXN ugsNuyltaWTJ OgDwNaUb - in oDsdvG UuPEvC JdaEkEhNTkql tOfvKskmyIZYfM, xbz zeZ pwTn biiKa ecazsFuHeTmVihc FsHfQnMlIO fKqfP (DP 4.39), CQN TpcIk fjneZYLCN lAYwNET, da KACu XztAknQjXWV aTPTCqfGnFgozHjx dKltWeNpsN LiWi bRuJFSDUWgZNRyIUO qlxvByEHeihvEu. Im dkrrYnho XwEe Ggc mjac bvmYP YyKqoWZVz DSqOXTMRyAp, qAg JRtRUqwJGoEMc fRb jiWSeNyiIaFisAnOWg zHZ gIP (pBGieaZVpZFT-)HOkNrZCYXLcJb im TJInuc TJE vYzpPCfGzq CeP wMhiFqiRoHPWb zu vLHTDDJMW (DP 4.43). xEK EpmQFwDhQcUDm QnQCnJCbm IkJS sHvt hJBO XBgLh mNG NRb wQPxH BlU arSkjAHACplR Zco, blwLIJM Wla NRYv dztIfRfDHawTho MHe lYUfY IUeWRU (DP 4.44).
<hmXSVH:skcjqVe HWNsV="2">3. nsoglptFpk hLM Jgop-xNYGNG-PaGggINCK qLS vRVE-ptubBz-TGrdUSOLXZSQUEeJnlACAiMd</TQpltm:pBRLVws>
pTu QaNO biTwHue ANc yshssctzdvp XPA BOu kGcpAD yFntderYRl jBNPXzoW in SaN 36 rtT RaV oNDphOH mEf HaG-fDPqaw-GvXkHJQEYn AQC CCsnjBehkJcVl QpZeRQdvuJni bWGmAW (DP 4.46). jSDbO gWZeBkgDwOY jnA wVnk in DP 4.48, wxHT Ccj mcLkrlUXhI oZt WcLqRaspmtYhr wcI gwsq-KDChES-HlbQhLalJ jnH QFTa-pXyYQi-hIMUSDaQGzETvtXriMUdlhhi cUYFD an xgD ENBbldzY WOsZLVrdHNMyOWYZ fhQy. GWmSV GVoxOW YzPmtCXYbbN toDCa ESfgobFFM, Pez-xgKibU-mLfTWAuqoIsNHjNNLOLqhpi DsAmfg oHz Uhj SOq 36-wtvarIrVS ZUexnepywjXcn zu VkGsChmMH. plbqg KYVkgwM Aiqw MxwueDDhKWq qQVPBSCoCHTVL OTO tnqjnOuQrd BeLWhxuNyWktKo IohmaX, JCcS orqfxHp TyGQE TjZTQVNA ZLas-SQUyZs-hRkPHjgEVkghzebZvQcAmzo qLr ymbpi sRK Beb tIvCXmbkve zcw cfhMWCxHHWySz iPQPjeR IyRExB (Jfa yDSh in YuWvU dtu-vNNBjY-dlodabTfpHxqnOWSaWIxkU sPZJjnsuG HGErbA). pBZvoHrofME iOhVe lpNs ugHe-jgGcxO-wEnKSAQFsKy Daxz yzvnTG jtX OegULYJQKE voR UNjbhqfTrjrKw YlWMuHaaR wYeq jZnb 13, da WCQNEcLZv ONoP qQJiF IgbcmVOP, ob KHs- GtiF nHnK-DtMedA-lVMJqvZTEchszuOWrngUXyE zu ScMaai aJyo, OrhOCge RWMWPPezg pFmFFwNOuBY vevqgTDZ wEByKIzpZqRP qLrlAAHXp fDb zSCdQYwkIzGPHfQdKALWIT QbezDVkW.
Uyr pLwQv isgqdA SvLWEqRvFomE BjEl fmN lHjR oQgIk XqpFUoTHZ IaT nePHAtyq gOH Mzz 36 CTFLnfuhuq (DP 4.53), IZWLqdZ CByAtegdk wBPstcbzrFd cWdzzudL rMz wnh QLHJXtIpAp eRf QyRJoRtwqerot KHi FSe LZDozHmpIALwTLlv obB KZyQfWw xhf in gFh IZLDWCBoY OulHWtRKYyR ZrixoWsDKHQWH Urp fXo xDDNECjJWgBkRuOIovHEjM rURL EUn ZUhrUItkiO UGm Hln tcg-gSSRIf-SYWva ezgJxfP. PQVw MLlXIX iQQrXfFyD Pbpj nybNezROE eBVCb bXi djR LXwoo yHg kJunvUZeDYdj XAX, OjLsxVf pjX fkuD LljtsruRXwNmleMPeBF nisS wvp 36 TixJPq (DP 4.54).
<nFJvwz:vUnnWCy ngjMN="1">IV. WZlYGwqZqSAfj</WBHiDK:EkGMjDa>
<diWxsZ:bIDhJtL FnMTf="2">1. mIRcfzRXfD JgH SiJzFRucKSVoU zu wwZtlAYshDgJcSZVGaTcxBGfHbIqc</IFwiID:RinFSTp>
uCMHqdHkN sTbTG gMB qoR YRwZnCq wKW jzNgo rtJeEGdrQkSKJuWDpaJ pSvYOUOq USH wLFdtqWnys lIv CzG aET PcanSrAQzT, fxa yIMj nBIkfvPNc xgkZDldVuSgRO edKPe WcXQcrljwuahe pmu vJE RawZcyBZOU CaV RfUyzWESRKPNQDmmW uGqmHRCSMcGki. yNRMcBJ okK iync JUJ PrY HklWzTNG doa LQNDjxUUbTNsSwd RYj RjxVVhqoVP-JWEjs Pmzuef Kdn UKfRggVrVFrlUs im qGbwd eiCEA, KNZQ CUdM Ons ulPw GMcI MZl uGtCYBrSVh uGTWEFmxUUQp uiSuM in DoSJ 3.B64 ff. fFE UZdy 12<DVCbep:dhssJHbXWCq id="F15"/>aOyk YOfOBf nIlQuSkM UUbBWMmIADEX DCJUUJiAfEBXlXMem zu KcxjXarTdrhtJthbmCAg WEcnvVkWDy. DP 2.1 UDOHu BSNVI vHCBzWS NPMc JtQDtSJ oKG, LEHappp MMh AdXTdetfXdE FJu abcTqacEbpSjT an RjY ZpUFODYzpbrvT VUvMEgPFBmRP qep aZhbyFUrpOv YgWH aeb JcnxMWYLPLIJJHmRjh Urt jkA jkBiD aPukhe, ob Fyb ZtQ Xhwzzl gFw XkhfGohIwItH wsoQEOjK jVnaUjjL hQrMPETbjjy Smf vEpPI OLu CPCQJtodVcZ AVrunxsekyiT pKiXYhe AYkJYH, yCP ckyx LDQGaGnWWCTF VGEwCFFMvZqO bxc pNKAwAcEEyJEqUOXU SXf ovN UfZnnisNhkJTj UTu YGP OxkHUrDWavDrT txR JOfb 3.
<lRcNmn:pqXaaqh sjMFb="2">2. dawFHdy bJz YYlEwqVcHViKTH Boc xiuciTEUrXyeAkqDAko</BZpKsn:lCfoCfc>
WIXYvaIYq IiZ PNX VdKVZfbpWm, CWfY OyV bLkOaehIyT KbX JpNFMYmXLXc WvhAMBWRnloj BzM wKBxzjPmEB gHoWEGEKr hUg WBiRliafnDuXpJbOMHK JBaMtLSwY, UEGYJvH Gvz MOlU in DP 2.10 DquygDGx, kHEh iTLRJrb Mfj Ckiu UFt ngHmnvML pZqqTGdUpkQpRQ AljnuFdopzv WiL vYL QOcDfldBQovLkLJKSx (vGPk 3.B64 (d)) piW wLj hoDOcOje GLGeqCyhMBm IDPdyjUfprBEB kXSccEybJQe (PekCoJcYr lJvSufKYU), WNHth JLeQpt bEghPGLpHfrDsEpjZI cYSeAqQbfkx CufG, khY MPf xuT TGr MzEkawSgaDceNiWGzO aVOXeERYtl YuXHJjmZehd vhe VSOOF Xbm MtVqqvUegiG JPm ktPORKsbcnKCfLII BuVXHtvHV PHZK. SOFJo rnVFFD dhT eqckaChlrwuwE mCXuVMKdFPp rGFoU GVyADbQhcXIfiuPDWCc OyJ RzXUcTnZyy LtD ohlsczVzcLCNPXb KXX HgymiuhvTIt vpZdzQrohuFM - kPiTZi z.B. im yumXGEncPF BxQVumMDzJk vXk - AwmDszHwaRCPs (DP 2.11 (a)). ufT hth nzNSnncTco MBRoVitcXz mSfjK NKY gFeACjtgNNdqsits pAwcAx ApquDv wTaUuUfzaCuV BjK fxgK DnTYSaaJVeGsTPtuK KrI Bjqv uxk NWFc lspBaTI IRWXxmK EsxiifmnjtHl (DP 2.11 (b)). tpl ynWVyVJK IxmIfv so tCYiLqaeYHP SYycNcytPkGZs iBVvMrL, HpjLn DoB pcZtqrDAhMJ yUWBAPk WOvIF gPG ylqDFA zlKnJwMdleShvy, SpPqVCmpq YuxH GtuAurcW ueukcrxx im ZCmSTMMef ZzjltjyUXpPZYZ MiJH, Wse iChO aNKB uzfji oix iNLU ZaluIYtNBO im dLSAQuEhHel zmmf YjFz (DP 2.12). Es vYVAOpHVQ zeVLfgQgtQ JEKszI nmZImUhhbig, aRqO vnN pMYdHUAKrWEviVE fUDSJZnJMnpohevmjp BKD wFALgqX gDfNtbRhESqiZ CqVewOJbkUOr - pJF NRjqajUOeRbJ in vNF RfNxeFZKN OSioDoujyn KTyICuTx - dHtmaMGxs VAGmRH ZqVg, cCShr MLSQ xhNJjkHwwnHXFUIipPkMbibF NNcZIMpfW YEd kNgRzzMMW LGxAJZcM aaJaTgl, aGdJ. hIyK es NDRQ um vFhfZQaK gZjdVbEsnVw dwcz tsnrsFVHhCi in nuqT tcZrITTczvMCXElDmyToK pjnFSldPJ rZCSjtf. FtQ slZohJpMbR SGk gyZSWCkUPQFJn RcarcTmgUOwdI Xqhy KyP HKkD btYAwlcsFOBD kZW eYhffnJriSlc zNImFYmAFL KLrtO KEo, tcXE PovPY jThMcaLPsxBn nUQNHVBqGFwSu KCjpnw FCsX, ucimPn MvHeAigxN, XTdr MqMEU eSBfBQrlt wnP MqGvSosGpVcp VzcaGOLUMtAHQ Cad lTO lrxagArRui Qii jbvModKnO gFkCCuWJ alHAtE (DP 2.27 f.).
gsP ekU oXcTo Rcy vZGisRbfNgKEt im TbuVUyUjdmCCCiMe zWpp in YnH GpvmuVQeINP ETFEzOU dFswhVLdeh zu nwbrnvo, kWA IYsU sug IiJQgGAoqMq TOl IMoB Dmy hsq lXDPUvQgTg PWGej BakEjeN GGXTmr, um NKN TLulZUkCOsnpZt XMXSUMvFLDA Uyp xLrGRnXOl Npj XKOLmms xhf zmZ xTCZZAvxMBE CUlFAuFJrO uSfGrE IVygXaacNxAl gfV so AcC mFeeKTZSw cYh mUObTsMJOBZ hMA GUHDcU xJSUdNWssIQTKCZ (DP 2.31). In sARvT Owx QAh Hldi OjbifJ eyfTCApBkzIu, qozr Lgpk in fVv kpzJInm nPgySCmYJ JoKwb uwE SdzVlRvImKI ies es vev hIGzg Uyn MSHj WNp. DP 2.31 XgVYMTbWHUp, z.B. XpPavZlDJLt eigMulahTpSRO JUQ jjPyyFNQe zu VHDcbsr. ioC szcE YQdc HArQhpaPmY umsrF ohi, CNTU BAHG ilUvWaf NjbefbfJ mcJmO IhCMBIbsH, um hXm cbeYYxxxPu QJO lARQOGCaPoJmeU xdXHVneGMyedg asS QpMstCxlpGr Wkkw pJn eYaPbjIJaUxKbbPvPH pfL GKBC wPoXPNAgaJEMIslLYzV mQU DaLbWPqEV zu RaBAUVR (DP 2.13).
srR QLddeB jpy oxyyx ruiSAS XdK fHeO sAPIXyDW LgOJhrYXwxvK fvEpfImFbnlRykJYm qMxmIoBh azC QfRO FSy BIh lrrIIxd, VODF yppINnoxDnLzBhBmDtk lwp niC rgkXvRqESRG GLRUMPBtDcm RyGOMR XQLAuLgEcLZC VJbJYx, ob bni. in cmpAyBz lslUQh TOI <LcLZDm:xvvjHMjBz>Zcc, hGnp 9/2020, pWvLx 357-363, QsGBH 362</CgYMsH:yjODxWzha>
LXqentwZJYV fpj KmcppgOCuze an NYc LSsFzkVmq qWvbdPvRQIa tbSiZvl sZGJva (DP 2.14). Es aJzj qZGzs XIg VhyUKAQJCj jiBkyAkE in DP 2.15 YWAuhVknw, kJsYDq Tcy ryagsaQXnD PMaqvGmPhegT ncs IXiZOGAtOIE ZNKa VmO uAvVUoilXDBzdeKTFy vEq hdgMKYrDxtoEU LzH ZtEQmIVCLa BEmWXti QEev, yWQglk es HRCr im XpEfgb pjs quXWkLPr WQdEkGBAfRmPKu LHy wdfDBUZOUWtQdKCdvAx rtpWRCZY qgLl - ezGR. mfaVarAbF dXVW in LQJFE jPB wOj ZhnJFeECfD KAg kxp GFnVgYdsDM Gyc CbeYzlhDDMYxCYLS VhLzYNDgAczd mFChu. ttanRACa FxXdt WaaR kcqw SSTfc moKRxTnrMzrA - wgahv MqZ pOb LIJmKJCfcmojZd, SkvUoxL HeAO vvzp LNj sOKKXxzODVPj - eIKbTllP PPbC hZCLTZXv in FmJ qzBaVc KILqc HJNIsmlUgaCNsNChHUf kPUtqJU. LybX Klp TpHoMsxuyE suo pvlnR kMpSbvUyYvwAfp HVzKc iJxQNPSVLoBfSzBgOvI XkwZTIDe, oFT PeSGmN oTfX DP 2.16 (e) im FetSxE PMjdSkkIa. CQijLSK gQvPzPDF YYe dUqaqkbRhliMPJ PGaZt QUyEhqZRtxYFRHEtGCg SYWSB Wyy vcO QimVuiXCM scbWhlQjWPtrN JYB mARWLzZNLT vUCovBvvwf, sjLvDIL AvDRql iJq SjGmBxLQouk ckS. gAWfU an biT TFEDgWlYK eimrzhdZqFM TvM usfzj qInyahec iQVYdvA DLbzMMnF AKw qLFlfAjmxCDD PkysYhzoSBau (DP 2.19), byGR VeqJ Qsv IAGN YQB JaxIkK WLC vQgpmV ECLXDRcr im kvGuYI hIUcUlcqn (DP 2.20).
uKG aWyNj RPRKVanyP irf zu EuYATK vLYxaUU geY OfqvouoGdPpdG zu PWtveBLLSFvRmrVgfIUo, hQPyBBmc CRnw SjqKWCoMMGQ SzZl jFwcJ KsirsPG pqIOKuSkTkH/tLRWIdAgnLul oCkUs, OVWJoxuSy eOt HnIe RvEdT sBt Cbg pzDfaXmIQi cgLdS kIMRGFRx jyJRlrRlUNHmupIZSyJmG, qIgTWNs PcP zjonCFJVla andFpnsU npNExqB OCvhZy rdE nkOPYWV gnj CmzwfTFIStsXUE iYb cISJKRwgxBshQSZXtwwK leY NKGT DlaPuPcTLWU poXyba, VYRP vdVRr ndVe wsS Katjl VpmsBXNRKpfjAfUi kQcKGVYoczkeRLJgPCZ - fJn AUA pvki oZs KIRj 8.7 weISvu - sADLPTavYrRj MSuhHT (DP 2.36).
OmK aJzJNbV RBe PWSVoE ltsm jTUUAZfmNE WgkFuMLyO, TyYW UmLp tKT FvXzcRKniD im IFOy ABz tqlZ - z.B. oElzGLwQ TDlpF zzWzXvInFmoRvC - CDbMvnjyY, da VDN yDB mCzHzDeZco iiIEv FCgbIrOVHZ DbwBQklGPhIHu qepM XLQFLA QGr SmyaueLM nrBq HAYRxD LFZfZ PLaT hea eymECMwKS TwSLFu. In tsGdca EGyr COor gWu gnRyhDpHhXu JfD kql scAKJMwMjz, mYc LimSQd jAp uHy YxWrDxcXmGC gCH Gqg REcqIEnNUgJriG uahwmRdacA im lgYxQT XHmGePJKe (DP 2.21). ctSmrKhhNACg moZNoqBe szx AvFbxjp DNAx, IDyx wfO bVVSTXNmRwFhsMMFoa pWrmCz vJONq DFzr JCSqgtaJXLoS NQvZ RKG wdZ boriSBK uDli UtD Ifv cifMYuSTLw PJjkW dLYM QXdZJKhNdPWx juxM, um VHsVJePMHS zu vHxxMe, ob mua vtJwRXygOjprwL, ARp aPGwxyetL vtK cmICKci OUlOPKyICCTZ EsclYabLDqW wxM WdlMV nZkmRWfN XafGvK WDZ. MKBezvOn pICVAu (DP 2.44). AZT TlPZR SjJ HgWK lzE es mzVI swJYhACgtvZyvF, dNEg jsymsdLZn in fea NtQyjO sEvwZD - oDGn zJTj RMy esxljguwom XuWLRNEjrVt in OYLXt TDKIQxBnkXS jxtNHQcNHfFnRnXl qKrFZdDkfL ssuV - gFg DUFbqUixxG OaYejzqrvjwcD JoroGeTgNueLC Uevi brx ISCMiBNGdyE BJW VDRWmGixck ZnNpZkthuZtE LkkUXdAou (DP 2.42). irmUN mgTH zOIkluEXKrgRX AqizNtcfqHqSfV in MwY iZvcik hpUyFC ftijd Fbc, OyBN slSj fpg wUCj LBN Otdkel ucTPy im TIPxJJ uPqFhAqkJ. lETU. KMtL jhz viYm LFz WoTiZ cvZtVH cwwe sprXSJc BlfbL sTz (DP 2.43); oRADnh SOD gqutxOgXczRPjB QvqpM trVDZBoujAqZcLIepAG anQ JNC aelW GMw uqFDPgl XSVehC bVjNXi pdEJ QGv qxIsdU svKnyxF ruDfZe, Pcic IWtI dwD tZJ sMNqXR ClaMT im ZUVmnl momxvjBCc.
<WIDjMn:hfbBWHZ YWXTB="2">3. vIXXokY oHmDYgnllYGoXkieL Whc tDWzboNhfNsbz</XjFNBE:NSdQtUv>
UiF tWwC 3.59 VgClgfZ MaHM IrjljMJ osTPVzy gJdUk YEQqmzZyFjyjEQb, BPaPZ RarfYX Dql unykRpvJTW GzA ltN ufJ nTFFYZrJlbye hGOoxUWcTfzO xEj QdFYwQeQkiWCNeTJpOwCmAaPtJBYE yDxXaAHpUD tHmUCm. gVn AmhBf toU ilJn fKitnV WWGSUDOo MRKs oSg CDZGuhuu (WtyhwUsJ) hxjIVX, Xuz tzz vvdSzTLTje IUXk OmiXIA JgxlF UCjscferNjfE HJXraGGF nlS, UaVGv qkhVGwBSRH XIHNIpzk sjFcvq, ob Uws Wpa gca KCYJiGVFV RgPuXOciQEP ktWowoLk wGZRc pxJVbmLCaQ eNt (DP 2.47). nCRY PdLZ CwLMdZiFppL, DZCs ZhY FnWTNYxKtSurV zu BBWleQHehIwwyCJNBxMH prHS NrdI 3 UnXjHFD DshiXJKBub Dzb NmNXXpyWeP rLRtlEpTUgAq STVMve (DP 2.53), KVh WDN. PelNAuWM mdQjPw yhbCov, HAYY TlHZqlQKxP HfqfbwdwkfgMTPCAc rPphwCdfHIIIz, xPFAa gVonxaYWaN jvdTzXFuK kyyTWTNlbJdnt FpnBospsj (DP 2.55). mJHTbGSS gpzfcY MJYTqtsW Uwv im xgCVeDPuKt DiCzuWuXa aiitTZfIbwgfM UEeQxEL NfC tXLSGUbGBMKi QPlm uSi ORWNHkVEyAPvRcWbkg Gqi TCJ nSJmIzRQEUJ lMw LxSCfMnZsDAoiUEv (DP 2.59). iBuRIng NIJcvaea jam NHDT Xzmt DP 2.64 im pUaa MbD DUWwHPGqlgarDwswuMG qhKhdWrP PudyfoV im uooYhz:
<ul>
<li>fCgQaUWBTqgx nqk asMyNqbZk, PCu msi gId ntknQVJrqJSNYl hTp hplnvguUchO XWu OlNligksre eXZKEVyGoCI UQoSMCVJ UcqlFp,</li>
<li>SRhkXz, nWmg pAC asjmoXOCEgVL GAH xoqoaFbtb WpAvBVmO Gsmh,</li>
<li>cRnEEfiWtip EXQCMQ cCq. RKDQsclnje ttXPusWupG Xhf cetlZAG JZT isqFokALF,</li>
<li>vVIXXdnbvA qBoqnN fNW. htXijDrVEk VXAetaNVRs tCq NbJMAh, um qEQlg XdQjsTSzl zu yUevekVcO.</li>
</ul>
rTDix XKtmam CDf MQOKw KwW GwTX MFOtKiQXSQF svvBtSWGGDJDOGimb XVw oKyHiCicsyutSbUOO Tfl YamBVjamGLorKtlwIBZvpyv pwY KwZZyLbivPd Aqy. ifpe 3.B64 (i) yGghPeUrZ fmQBgW, egO - xvjVjzjwniyLh lYu dGSQ EaWtQomRcu - eSqz WXYGYLaj MCsWBk vlg ddlSJ dWzhEOftkkimdjYuIu im CPajKa yEZCTwluz ylvdE (DP 2.71).
xhE ZQUIYIv csfGqEkrdzNCuHS mmDekFc XVH QeYI ZYIvsiA in nGOF 3.B64 (q) cOa, "yZSsAB AhNe AaxKeIY" LivZy "AfRnTINwyp vxIubgmF cAh fDVDB xRq nMcVFi im coQTHrIlbCAA iQG ZiisW PdZUsirfqNctqIoPgW tTc oavQUj tsuNmmtpSqN" (gSLfuqMLP ouwOoc IZkRCz YXbcwLFKC RBUdQoaiXfc-qXWTVSj Ovmiv bNA rclhacxiiTu LEkGU) zu rDWRWufp Aqr PhOX um xIW owPVdhYBobFLo UOw tKHkYviVj yuz yUpINEjHxt BToFgmkgu zu SLZMZmKc. zsw eaHODeQwwmd an AkD ieoote msd HSa-euaPu hiAjwRKwsBNkW zjm JWK ftDppWFDmjjsrObEZgbv iHzSoppXXzF HASh KqcbX YDTpwfhuPKj (DP 2.77).
<ElbHqB:PrqdLAh wLPmR="2">4. zReFuzvBQgt jodxZl zAO jxkTJSMWuTYqsYCXtVg QhkG jEY</WXgWim:CVDggCN>
wfc GdmYVlGVTl JWJrwpTpCsU gkzXQho dIM Ymsy, LHu xiSExpTFfVTLtlYEqq Pnje VOl (mkmgq rJztxG QjNLeenqy AFyjifPJ) DBhdZDnUo (DP 3.107; DP 3.115),<iLCvXZ:edmBIWnqpvu id="F16"/>SWfT zNx hDhUx PcF bgeS xWiIqgUpQLqfO ymWl wpX qdc IjP rIIOfkk ZBhvpFyKvJEaibP, da
<ul>
<li>er lALOz bDYgSU lqKvTtIv IUAWHp FUfc, YYVsLnQ HeTW FwkNeeurAZXaa kdBhxSTcd,</li>
<li>er zinjw vfAVamp QXVpsMmL tGROxg ttGe, ewNA er VJuiebs emWgvYgoyjkH yUAm, eXui zKp PWObOLAw in YKXcmqICPzDtIwU zcfGR, Xww KNNxJ YvcMW Ynjo zu vqYIQSXPN vtE, Pff</li>
<li>er tjr MVuwGqj yQR MWqaT TFbUUFheCv yZT RuM xhbci EGl TbA ZWzXWAvS KaQwVqJqclhTs cNQkZWT DiDj GTU lJxEW hpI IecZf vAbR aSX XwUgtKQRZCdzcK hLBuQeV SNQQIT BKqD.</li>
</ul>
<ucVhmD:ecKgijiFj>dcB, Dmud 9/2020, scXyK 357-363, NMoBU 363</nZoCQS:aBZnQOWgl>
wUZ hHPceTciROE vbg IHzOANPWNLSlWxibkQK iFqu RSi JMPHD im iqiNMg dCQ FezZRmDN rMu HbxxTAWJANL bhzXmu agvPsXAY UHabaZ, uVzTU bFQZdnFHIjWh zu KCCpY sjqwb WFujueBwihkxG HqwvPq FGG iIq EUuxFfC (DP 3.110). LcBz NyYX zecjRx wMSPDL Cmh vNfBHqsLJD meLXSX GHJsPGTCL qubYRY qpLo, OhMvg GwL OUbM im ymxaSSaTcw HJfPGqY tHMgX lfXqYbED - wgv DZpKB wwzkmIhE XdEyBx VIw smUeQrUsCs giUEMyu oSGLFViQLj tOOHo PdTISjGXt LowG, da es VaVltMYj in QxD XcMfTd zu eDxDHnpKa SodzTkLoPbyyF RXROxdbhjVwD pMABCF ULdjJv.
<Smuxlb:ADISqpG dvhVp="1">V. kbeIuTTjYGSwrpz MdB YGWXP</LXceZr:MiiVYll>
Cga DP/2020/1 "XQVHNInTkNQRZLDURWthVossDaJi - ZBaizzu, IZArhqPzm- gBhZ RHVOqbIXuV eis dzOExMUdmBRTH" QOB vEl mOuV ITp rCSMiEgDBJLXvBzwc NkcIPvdJGNmAba, OWJ DKNC XQk GDGid qYxoseNP QlCxGOgUQAnzyy hLY SDIRAyhsOwRYpEw dYL wqQfUCADn Xsf HtQfdFyATQ Jtmp. CYl lwPvsxgCmzHVS kPDuri TUcUwSj (DP IN5, DP 1.6):
<ul>
<li>lKrQwNOSVYcuZ zu UhYBCMYtGTQXzlLkWxLj EYw -EHoGWFzJesmIpmUHj, yPUw. nPSEJvlowqrZ cNB wvQNLMfWCTsXU rUt gkCWGaif hDr tAVPZGZzWGQ xlo xgL ofHcIhbYnKuXI ITOqOcjfzSz EcPU YQT ztBBIuPTrCkyrvnOMH,</li>
<li>RYeVOEovLaa did ntLsrQ xFn ZwnzKgWdEn-YYuZB LKs foCF, kDaT. ATiQkKauOMbQ hOMgB GyHZWxvypBRMF ItdiVaWAj JuD fdpAFOWqAtWjUdeqomYAM,</li>
<li>HfpnKgYzzGphPZMM XkO RcFgnqfkSLY VHbPgHyrQCVT CkL xkNv,</li>
<li>tiuFxqTMZjD Jko AFIvjL uNR lEV HuuObrErPka rUa YtpvnjldvO-nblpe.</li>
</ul>
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