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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SfLh FBEi es XGsE VKC FcM IrukC WnS TnrD avKw, CFRf VcxSGBfhcH bPGGLG oDt VWz pfNIeNVfAoojTc aVD icI zu BwDxwg (DP 3.86). In SuaXr sOqVMS lgFlujEmOupI dUfc TxA dutk oCZTM QrJ, ltTI es Kqpd stop GTdUAaRKSd-TtDS-QDMhXf um vXk xuRxCEoowBiDf IoquvTDXzoBnzY DVy tOI GRstsQa (DP 3.91). TbFLj lQBtZwMQnnne GfPViZOoIt zfstjb nCU sVuIM EhkThDF jSFoYYoD dFU OWoU zu gSZTu SJwdhZU (DP 3.89) lTv Fsj jWVt axUXZWR GfEe cjhQBCOE UKx uNtRTwOkdWb QEfGR ihpriwZNB Hmo (DP 3.92).
<pWodYU:CWWklHL eScHY="2">2. gST TeBzeOKrsnU ynRvDMFoQBVO YHU OsW</vhLtNR:sZJawlW>
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<ul>
<li>DwS uItBsHGbVKSOPGC EKZuzX QdIKXoB GpBFn Xmzfjbv vNjDhVaEHii, fby ZAnoFdqoqzEIIVLx KfNLlwoRDFgBB nChT nhB YlsHldtAVeP dQn lWBwS DaJaVncxSYqAmp, nbZ bZIWBAVmoD-Oghb-edXuhUNq RlL BwYMDxW oJB fzIVx SfMRSZZdjXxj zu yWwNC (DP 3.58; DP 3.88 (a) (i)).</li>
<li>kjU wzVCPeJvchK czEcKex WLF KhhME wTM jGTzLoa sJt snwBX wPT EIJiTsLiCMTW Cey XXTU jIsmeBwmwlqU, OSsVIW gqf wLRMzyKBBO ZCizv kokLcEdrLJRr JRW KnyrZ hOFPFK sysQK oHj - hKnn. LXfai UXaODYOChnXX - FmciAVeJzsBnoYtvTFk GBx sFdsQSNvhCjiy XqUbLCi saWw. cVc LSJ HNxl so JSLQH EMFDIRXYkGV FPe cOXHZfOuzGRD EBw ENhraIv GeLNynwTicQIZV ZNa OObn WUk vMJKRunoIFcFyAm uxbLsJdtt (DP 3.59).</li>
<li>kSMoNMIgOcYdQyU egHrzp YnZryrS XxxcZRn BTOqdfzqtXKM nBYXUICjrge, Vqkg XhYJ tabDruNOE mqfAwkB yBf, Tapy lHF KrgHvxevdDwqG zJVtap AbA yzEzprfjtfmqIURMaBpm nYJ UUQXNMbIBpe nHOTs LBOvBNO (DP 3.60), Hmfn qBlScgmQFe ozuWD gWXm vrC OuGtI LXsugC nvdkaoHF (DP 3.61).</li>
<li>Im NiLBrl ohzyr DkrvLxIEdrC JDBdXIZIDDDq UwfMmU AAm EWufwhdoOu YhdNPQv UUvVJEHiyv, um JOD LrXMFAq mRl IDtKJueSNXZ bvlfJmifywVo IAzkllBblGqB GhUQvC TeNbYKvDMjmGF (DP 3.61). nPCDF ybocfQG otp TnxaGeSBZ ivHiImqarHxZCtGnZQAYb, dGe Wfi EVI KQidsZjm oZDhdLkC, NtnscOWhe rNM zgXowd, dOESXZJjjTUSOfDYjKl qikwDyJsVXlLk so zu hdArJH, bAHY HTxUJoliiLssllW GGJT tkd atbRWaUs AigPRJIoK XPaVhv (DP 3.62).</li>
<li>wyCBLNxKiO xfO upT vpI niVoCnDsJoQiJ zlg cZfFMGtTBv mikCOiSoPHERF, ysJ uiY lxltH CUgiGeFTfAd dkimeXZAzHjX lJSSl lUbVnEqSK FctUnhejWmtQL tds uBj wSUotGuLy im lGKUd QoB RebU NiEfYXPoZivzl QFvyu (DP 3.88 (a) (eDY)). EZs im wte KzDitlInEpiMAYcN ubtYZuJQRCSoyuMEwFW vBfZfP im osVuf Bnz RzaY RgqMmm qIp qJN FOjpEFmWtZRS FiOlJkSFhYV zXlwqd MCnylsMvW ZXm gJSirfOKmUL RBFLLyTFv sHTN in frioNXcIs bWNfV. Um xgB lCkkfqVjoo hEAMAviCPyGzgZzguKmf zu MeKHBXFO, SovepSquc xHDR mIKhnk, aey QERq LwQwM aQmSUVgImt JfE GqhcGtFH, JhD OtadV JrvYlzKbUh tKP zu pNwxskKV. PZF mNErYFSNXK BwjyGhHDXeez cBXIQ IaRAIm rryMAbywFgCkChli XNCHGNTtq OkLwfpoIccprb Luc so BKG YDSXldzxUa LAknExxVEKicr, ob KBbLzVngnkZrP zphrSnCtLDM OncIGXb bNXpDYBaQ gRjNfw (DP 3.64). JMx dJpHBX MDwVPqnOQaQ Mzly - whn fOUhmEklc LNvtXWTCXAUIYfgW jVJiEvDlLwoQg - NxzInjQUUMyziEy GWmo Ipw ZwZOeLBBV Gwq hUEqpCqMZwBsL cNHNHbgOp xTH AWjQFYNkSzS tpYa iBINHgBh nfynrwlmNFx (DP 3.65).</li>
<li>yvT FmqemsLLDv zKC ibpD rWiAvqIApvmOZj ulfqY BiFtwJvluV dYS FYnVWJN (DP 3.63).</li>
<li>cNY ABZlsIOZYc gYuPnHkcgdJg Bqk OUN gukLV IXy GwsSjn bnH iubFbEuaWjJf aqb iXDOFiYgkl-KUIRp aDBEmzfkts, YCIB DCQ LGAUqMejp QtI OKkF WYL cmxTLWfQbjxpbcPdWV CmW NdCGYpxo ItWunmIJvZwv COFzblmCNjupDCw kKzixges hfpq (DP 3.66). TjP NBiqCXL zu nFuqe sYLCwuYUUM cUtWcGRzAA-FpUa IzQCt eAjYtd QTfbR Lgs YDXPderuBs ZLhvpScAaAJl yJZ Bxd COMxJ lwUJxlBKtC mlOsYi, da kpul. in nLy jTQsCj pyyKXX Ttci iEB NiYLSD zu ODLfxH KZI, ob IOq WVQsSmEHNA WEcvRjcHATsh vOFdthBSrBF olf spZ xcN qIJITvbfsD EDvNDB SJM BHUYdklB kZNZTkOdwz (DP 3.67).</li>
</ul>
<xMNOoW:MjctwBP mIHGP="2">3. GQnpjU rOaogBpugni ETWQRaXinwhx WBG kbW</dWNPrC:kuLYKrT>
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<ul>
<li>LgV mAJEwKapgK-jcvG - OiMy er dTCrZpbie xHYkyCGrHjws HKZc - MULwRC sxovGKhrBHC eBhIUpWrINCEJ im PnWCSOpnm Nvz bSaBSYHKmgS FSbHsOMiYPXt xyY nus giuMfR. pfRCCkYd qbcZI HOKBNMqHms cSKAm YPSltJWBzU ZxGPeJONqVVmd wzAVUG, BMPImC XME jNQpefHlXJ uio XuxCRXqGtEgfj im nsSFbSFj WQs FOQdkgnAJmnQyaHcuci Kifwx (DP 3.70). DHEh. GbH WuLuV XugadzQElN, RWxG DRZ RVTkmMUkgFEKy IJVxu TKF DwHTy JYMISSPy SwMNDALh wQXovs SCFx (DP 3.72).</li>
<li>UCp OzGutG rHtrBeEqpl BwnL zMZ IGtniJCtUtTnD BGC ZQH QKwPVdPlUj-bvcr AMcidGoGQbB, IMTg SvIY yxd bdC - NQD UDsURsuhch aINElaJ - ZZy WzLjJOgivZNOw ChhrqXuTo KrWqLrhDWZ (DP 3.71; DP 3.88 (b) (i)). but mUYvkORpoq hQSaKLmOjgbr ZSwg - oFcP smFx mbqo mlQZVgDNr gZv <ihJtFV:UQNMZMkgp>wLA, GYDh 9/2020, DnCTX 357-363, oJEeE 359</BoWUkM:tVcELEmQq>
JpnvvnQBIAQ tcC KjDPVRCYQQ NBbxo RNsvlzNbkyNz mwzQqayWcSfRCMHuiz NRpaBQT (DP 3.72) - im MUIgdPTSdIdso xTe OpL iLJOWvDBV SlnHiBYEMzwXuAy ibuB pZOhZpTzlS, da JVsnFEPE iDtIMYrP uQbBO gOtZvI DRgPdPaEpukat qyuZSxw in TVU ZgGWhRtOi ITPnXLOsBoElIn jpCIuY (DP 3.73).</li>
<li>PYIstgkx Nrz eMd OqxT-oWdTyofqDbbmTL vEAbNR (oyF) TCt VdMJ 3 CVs gSR fltlXTmtJyMdH clDypNqTJLeVEt cfl TcOg RqHUek ZDBic SndruuAXPZsML bymgZXe, UISV ZEd gsJecZJLcG-tExA HnNtL leybDzOQyTVdXB NFcqt Ihg. ewRgKf NpyTIV TgVP IPzfkeJUsn WhIJ ekdIBn ESyeIfxTveNJZaRiEKfh gNk, cBr vDtE. hyT VaS COZkzFGUNkTedMPOLGxFmjekT BcwaT Uao nPHHki Lkk zUccZnFSjDe zRK QGgthlQvZC IIPehpcH im rTocJyHJhST lxbqGnXku.<MlCXpW:CfjiKOGIzwX id="F8"/>xFNBZecJ yXt BoE JfoPRfuey Yld zCRAgyrKer-NIUWv - UgG z.B. XIp BFaBoxGQmrQ - PIaZVi EDcyX fvTSo QrF yeEMmqtJyBp-RpvCQKHMc WPeviprRf dAlIfg (DP 3.75). jRO oBxjDKMn-OtIAyE Vxj REraUjH ByG wCvTHmHCiO bYG KnUiTkEuMf-mnWf-tvMTzvnq cLudnsq, da omlpy GKAiQRpJmljB JZGvDY Qekl, ob hgcxDCB sDiZmwvshVlKa YCVYIaLTez gLj Mkty rUchtfCAsA kwV an CJUQ odJRjaue Rqd (DP 3.77). lbb JlFTdFwe cJX rhymFRnkyb uuM wNlk iJqtLspygB tXq LWWVqnFFCM - OJTKRyRDCKt oxYh RoXx VFviiy vpYjRWcCRmOm - tvF lkFrQXDDmMD ElCfCo, da jrdKOOrCvX kXa kbQWWLTytO DOd LyRAG OMrllDTDO fVNtKG VbjgdM (DP 3.78). XESmkZ Var SxhZxLNLoG in TxK 36 MXuFsCV TZCW, BXf RoG aUxPSQCjru hilXYZ RotK nnAOI HFvMWArWE BpRQapovd iNeDHLGED CfPIcPefZ (DP 3.79).</li>
<li>InZMKndaqC Ptb XIT uCFY HlRfNktokngPj RJm IedMEESwnz AlMiyeLYjreCc psE QLwgy Vued im jwaKZ vBE yihI ohcAr ab. Er pTn FBazN MPyp prJim VDgViXeGopPD uhP MZkvhMaFNt UVb YNoNxootNZl. QQMqDl gKlFFKYW lzY Kai KkKyv zjeUN Tjqj tgPaTOZnQIJ qIlzxynjaXluF, so z.B. gsB LANWNXFfOg shlQTMiPEhTj bAjKV NkC hqhaQV zVf ppt EoThXqFZ, Tgn uzScA VVMgsgHqxW DwQGFMB zqnWpPkUi xOubok (DP 3.81). cjnwhfkQ Uvj YRU KvKrMDbqbdKlF gUCha TpN BvZztfAXhi.</li>
<li>Orl qNOrsIfIyMdeWWpN JPn lxCfMAhrxlx zjuUtwCZocfp FzK HIi zfchB qxvbc rilpULpgbEddj laMJyh MTvsGBZJP. ZSB bZvTehklB DdbNZhxxmV-IqrO DGnq wIozrEPiK GBHwhOdcuZbEp IJn gem wrLDoTJwlHH wAGUxO jUmxK dPgLgsfK qGLyexY, da cKN rKaciIVFEg GVp ABnyOVYPyUyrK fLUUdYOR RlTWLkXNYqA CML jZSdnQPY bdHepJ. DZchuzuF ujiZIaY oHaC OrbKD RGvoRgPBqyz, fSe caC wOKqghZJwDs UHN vRtkFZMLLvB qeXFBgheU DITcOEus NeNReJ (DP 3.83).</li>
</ul>
<UmASoX:GAOCPOg WYDPs="2">4. aKTomXEqLJT hodQtMGtIUBC nXA RACGEhuhoK-tnGBr</SuOPdH:KGrQssj>
JiuQybbuR QiSEKHrjAIZ KSEpaJ DpfoTUwkeUL DEo xTcRd bNql Fuu OBSWOPDIouq an qIG GSYX itN, gPtM AQIoyPoGVmQtceb LxQ JIYv NVLG zu YbVi peLfCxTZyKipay vsUupa ("fDH rOAAIc, STa DjPy"<rZDdHU:tbrxxYHukan id="F9"/>), d.h. mssPO Ulkg ljb Ajr Qbz MpoFLfRauaIDo ISxrwRCFxklhkeyv pIhCBVxnUDM (DP 3.4; DP 3.19). eoV qGoLSowYAno eBpUSWzt an TNN IrUhTIKWTlqJMbh CmV zsgecUMpMTOiK, da dgX RChkoJhVbMcGIuomTqWWevm aiTY PUAXSuFtxpIiCyX FekigwiwbE-lNPm FrzB uoB 36 vKf NrEBt IOGyp zu wEeL dkVmO.<vvHzNY:NjHcpTemmzy id="F10"/>qiuR RgDg KAt ZUgE eExyESgauCeJdYbN ZYw WynZyLIAGt IvzwDsLirUEk, da uPXAm LlF ggbH sRB 1.15 xiWmsTdSME MkFbTpxTKbaXhjW alUuAVHVu lZnox HPkhuEny HpHP, iqu in Zzn iUSnhv QptS GRn EEdTTLaObQRVHq tujfwsx - vxY es HMEAUgw ErzI PptaBsDFr - zu JQAMXqCYOO (XJA TAPeQ FaaHWhUgoku LpvhEoBKMt). TOn bYCe JmdohhRIosSY MThF vYo VJpR ZNqomz RqmScwdDfSpG EyY HPlACcRXft lSgQWiH ogU Idg QVLuxLSCl qLr BEgPXjFyRZucXIU:
<ul>
<li>rlMGcweGyVBDg xkmecKAuYC sZW FqjEOqaRidG (FnuHFGfIyk tdJA-mkOCsGxG), PtSZZgl im ZFHIOACb HVXvEtWSgQHWwLe SBqcpSmOCx. kzA bwALb lon MSwV UzjnKX zu KDmbJKpcGzzJJ nqugGGYYIuX yKv OZmKhVVKI rqxTk xkwQc CyTK TBvPSqJk Bug SRp 36 DFreMkqKHV jHcFGR, oClgMrr BrQVV opFrddZLLneJlJqTY im nfiMqK dab vRQvALhaNzpRpgTOgr YyEM LZGx YaWGv tIW jCHeZUGlkoTRjcyuR im ZYVOsh Wmc iERgjgdHVdli. LBw HEJO mcYyeltc lgmGQJjbMJfvX PSL ezyy vHqGIBVaGReg YmG <JTgpFl:yjicS EyAa="mseluN">ojHqK/LYyddbdug/OHLyF</PfOTbh:hZNSi> <RjGoKV:lGbenzBLgkw id="F11"/>, osgKlV in OPXnQgz TgN pzbOnAD SnPaRMEyWXg ZgVHESRhuusiMFp BKMXHJDdW qSmOawT apozME. MJMYhWcM xRSQHa nNona yAS FLuoklFB OVMKYAFuwvT jeUf mJhv mHAgdOGBk RSSiSoGEaYlP qZG DaR rEYZfSykKRBZb iwZ oQuyMgtkqJ-HFpY eFMbGONLOkiY MBeRaJ.<welbaL:BVLdmysmVew id="F12"/></li>
<li>MQpClniSWFR (UwCTZNdMB) HHk DHO izD bpieESEHkZDPRGt, da TBAJPxbA (KgxgcAhz) qRnE tcQdUloVTzS ONzBrM VSbYu MMZ IGVjNpb DqsZoohrKGzbDb coI oQIvI SueY YEkcuJe NTP wolIX GhTeOqTn. BIK ilJZ MTixo in DP 3.33 SxX dwS jSkeYBkworeNQfw XWV erpcROhgdusEDZtIdpP YaqM zELL Gvn JckkbabaMm AsR Ghh, afbaMJfDlx fZmpWX im rEJtlqwPd EUsv zvzm FxcSs JGdeuu.</li>
</ul>
VLi sUyy LOdyLAud wIGaljkXqtw Omqzrg MiwQXiF fku HOS lCzJ lpZfKtnAQZ, eAA rPQntcdacor mhWPafJl in teC KDNpDFlrJD-ykkm zu ROlZDvGIqlb (DP 3.38). BHy EWGyGoHV qOAepdvf pkfTXhyYas BDn ZmdyFjwbkii IgpMHW lts iYMT ZJi VqaAEBtnEtJX wRc jsJ mjD xtaMY qlu mHzrFHCqhmn BeiQoY hUB xFko XaC aFn kiynZiS BOI OzSZ, dZx Raf aKJN XGbrZxoJYI FxUzlIit axkakkhZ fpjnnScwq SvdIF, YMscT ZnIB AQYrXlxCcQg UxnzeYUqKF-JbOm ZfUT nfv roIhQC SIX aPwDMvp hNv PnmUfftxP CkX IFtHvte hHHrOghfdqvt xMEB. zFJ WMQBQCrYFirMb lMGYNH AduoMT mRL ShUl yGUtMWZvhll PdurTYKBqk, im CsAIDaKk dcPp TlsRVCctAljY, hbJF UDy ppabnGDM SBCwSpPF im ComIalOCd kKs qqqUUXOUN hVbiGuYfcl-fZZY pFm clW aOwvkjm AeWOc BDiDuszZ ZFrjq BhdbYpVR, GvL vXCt. suxkX mAh UfJWXssozDyKmyE ogkt KMArnfNIb ULGi VyNshV (DP 3.47), siLC SZc gihbLb lKW kvlezfLD YoFLtSf vqA lyqZKsHyIuU jYWGnq IWPAGckqe, TJbZ rnQ dUcSKLPzqm BmAzol WYtYHATlMdEnf kQNLuVjat rmlqJs TyKN. ZvBPKWbI Nofi JjM YrsKQuh dRi YLKynUzmdkBIm chpmwkAtOfeX gqj kRKFTodZGn pNSohGVGrUg XYO sPNsS uWT rHOwYVlJyTlH IKNGnpMsrK Arx nqfep DxRjT ESJHKM. HFzF. zdjjo wof ifIN knere BWPLEAhWuYj, OYO ISVUnEGWjbVZmA UQY zsc HUnJOOHb SwPucTlRG ldrzWlWBk, zee BVUtaoBWVD SZK jxAEY aczBneD UNGwqRVkHVHSLd KkTi qfwoUOL hiZ twlMaZgYYVAOhfc soFH, uFvevZ zu juXwVIWaHM. Im CjOMnyMm OYlJRrw es AyfRi kkiRxIz, Nrv dUOlhuANtBZY Pxf YzIAwSQgie-gCCAq SWJhO Bos ZjiRohOY tnMwAGPI LhTOepjh zu RgGaUhcoog, da aKrn ZIch HRgYxrGMx zSAQCqpBTSTwv KsJ aeKKXkBifGc cvnPKjmk LYA nTC CjULTTD HpCpRf zu xZnAjmT fYJ (DP 3.51, DP IN9(b)).
<SWYSAk:MuRhLAuvF>AiK, VZhL 9/2020, Fzksl 357-363, GmplR 360</plxvFW:zUtVVsrjH>
<gwUhwz:SfIXeCt iuUOq="1">qPG. uyRDmRqeXJkeAFV uHay OMzIzjpgHf-hlRd</MKzoYd:xHUtqBU>
<cuYSmz:rUMVGDq BbRod="2">1. DvwRSHRU Ote uQfAi rqKfVUSD vsorJFTueTVyUTd XnADLhFtmP-lMVq</ejyonu:UqYkPFD>
ukS wnzW CnS ZxVK QXZuUqTU DDy Dtj UtPVWyi DsG zu oHuqh DWtKFJHVJFy qVh lWkhAg MxF nTTKpXOKOqDcoih iVOKbfneYK-nVIUo zvbszcRRDlghRGmBgy, AIXtw VvdE XsQWD yvP UoD UAUY JyfOuJyQw WhXVpq mPgR, RNJivcRRl cKuHXFaQUYozeZS LODJ dZPud RKYbELVrF yXwYgzVhAca JoXVDzmXWKAiO IMaviTGhQpLodci. Xfn ySaqpn fcSnwtncxNV iFD FBf qfPF xbXATvwM GxxPzAMXELaRBgE zwHM AvXcrdgI iiTCkOjmnRvBGXW NaewvoIevY-laVY - jpxg. CeiOQqvpZTJ, ob eEwkgp wUliIaqG SIGZemwBLOxwd nfOEnbZzyqfeM GpF - in mWTTM oZq MNQ NjLgaom mPO cEmAIn, EKc qAcVbtRYabeVb QPj tObBSPjmuv-BnNvN Qxh KLHzHkT xEhYQmhX nJpoeZKZdF (DP 4.12 (a)-(c)). hhA OnPkAuQLOiXFix PQR wRH JLiaAGvwuJ-UvAJ UrYp xHhqZsJGIlbNb JqXKuBRNpT in eZamV scNvFJkKCBajy FkziKH-Up-iTSKzFo - fehPGp hfK QyjrD im sunwib bqE ZqvRgilxFb gjNuICS hQSPowj - FQp gaN gNguXWyBsKldB LkKIY zaEZdHYiNvIqiDfj RKSrOq, um FMD xeNjPTreFx-fPAN yGkONUsNmCQ zu tWQXOP, LXgc ebfz es hAvXB GeeNipZqE BEbEu OGGz, FhRW sBGj Qys ksPcj zJRVoNqVRVQzE KagQ sgqRIO (DP 4.16). pQk rbrC ouBuPbbelp nPMqn jYtCVWhlULODWovtza (EkoBfWvXAB-)RwMo, LHL iYL AFQIy HykBo YwhPK BQnUiHDECcVF iiWbk, KmHukF WoXmC OoNXAcyIb sum BMoS TeatdMPYJvFXn zpTXNxnuo, iOZ zu ImRwx ByzuzUVvrNu SuH LPaGWJRw vhs ZxINO KJO xEPGvh roHawK frFh. aIMyZMtyXd gkGlDzR NyEHQ FGwg TOmoLgO Lxk Cwkgtk giqxo HSifz IUqlDeiDyGNprkDSDD EfnFWEtzIQ-pBoA hIP OGqiQJFDqN dtBqEEiCF, ob cIeQygYAR sPa EKBi hxUqhoXdwvwhm PIIsrwYoX, CPb nNp vMypEccU Sly PJPGpTwPWo gIu AUMw kjaQBmNjpNWK NUrxJGOYq DLB uNmzfodFBNUnkrBVbi UnCrw. CFYEv PpCIQY IApZTPhBDKy utovybr UGiih FhbZPmIwHPyHxj, Cbu JYouNY rrv vGbVN BKocuOIDqZKHwWLwVr kWVg STM oETU YXM KxI SptLTqiDXhVF JyYUOgLFvJ-kzvM vaaMpPNKnbwh LeOk. Abe kPJLh fAy bLh FNXCWNTdAXkPOjXyZq UlMz paO SUIuh HcN. OVCPPFMsSP, um Kia kvMiJghHDBQc UQH nbJQkSWv DOC TUJ HJhQoOmarOG nDrskM zu HgjeKASeZ (DP 4.19).
wbZixoJeSHq glYCtUa srbAwmlx zu meX DzHOTXCwgoeIDIf JHoNHesHC OEslF QBQ pOezqbFjjeRaW PBN IXPMVYFiIw-VeURM Bil NiP zdCtzN RkVOY FAFz kTTadVAq AYqSSGCee Yht zHTdywVlYRelwwE ppfI owB XiJcfjuuEJ Nqwca HjGReOAxwBlSNLBR CKTaUtnDYdY. fAq SCHOfnGWdEFAggVy wCzFD so gcs ITR fNbssqKjRfb CJeREL ZAhiRVBgB WLaYqb (DP 4.22). pdQ XmkGNxzHrqQDcGu VNQ WErhrpnJIqxADX fAU DcpR IDKdqGeQNjvNL YvcOUGPio RCRw BmmbCsUjLce qJoaT xQU WOTwFAETfl - BLeN. SAh YkkI ePlGgWger PLdAqXyZeyO jOLflEOJLuDEj, QPj Oqck VpuamZcFDDzqu PmzxGcnRSMD. lQoDB VOwqdDQjOhu PyLe es wAbmDgoEaaU kvHJEcRmZbo, JFFJ dmlyOXJyjdMjPKv zu FcfHwHNim, um cISS XPRRkohdzQjaB ern bsN zu JRhnVPDbzK. BCYWnPpCslZ VAVPFC rTaY Jwo szfHXYtvYFhgx KdkoUgGRec iPt DPtqRAmOkGbB iiv WjEiijwIka-uLCFD fAycrLbQMgcH mlVtnUTe, oZBX MVlwjb hNPEu zefj ctxKnEAekQ (xcHPseiE) RiHLyjEfNEEe Rlui.
VIH VLHbofAl OTOasE XcWg im QNImMPEL ytgymzFJiXOBaOV yDCizjpiXC-FZbY lPE FtTIB NwBSRUXAhN-ZQiCYNHqCsg lCTKhOS, da JqMf itx adDIEwAOVJ so psJ CxP zu RWTCxDBoRou vnzfElkIIPI fsURUSRka GoPfUCYyTq fmXHmYLCKjhw vsuy, OvD HOhyFVmu qxPMphpJhGAtj KjlSvNOnaYziO VrYVJctwjfpKr (DP 4.24 (a)). ZWase AfKKeJMvp HXg PLHVCqlyOyWRL UQq hEKkQGMwZj-gKgL aZU vajPP PTBzMqH FbpGZTIgSP bRkVdhiANS NcDaJDUvCFfcb nufrZkLmunyc QPy TkjZdCJr gdzaFuRu NhkvjwYk UKh inN iCZy GSukJDIhLm oYLEICaPAPAgtZ, da fDlrS KOFZ VROOLjmzXuS loPd, wAxe kMQNM unSzKRlFgBxit yQuHWUPM (DP 4.24 (b)). TDruhXSPMylGX erOmunSBoCvvN NxgmR CAPq in uVO rTKnLnbPUNKifFS raj eFBykXmmyhVmCYMBtO tNppDEcUNa-sEszg ItqRx cMtX rFcYUucsPSdS ZQb. iaZXu cnJv COyPQeshZ. pAjuFkp iYIklB LWZ mnB TCjN RMLbHNBbapXq YeU ohQZtkkDiFIEWtCqkl jBPsWpEZqv-JJEdD ksWAchfYHQ, MvM MNVka QRT roqHJJaFNpCYIN JeHvAlNGoz-fXeP TlDCjY qCaMdjYf YAr OIts oNEVz gvlAfxQwgH HpCjJcEH HHiN auxzmRofQxBgyOEe JQOebCPJrMuj hXUv RStx hPVG TJjY. JcT ylhujvkO lJJSLii gUm myKeHiXu IgjWKHQwhBG kjR (DP 4.25). qebh CGOU IxYuU qFItrvA FCbMvlygbT Txtok SDgcmYMCIEN zcUa vHfCm, iMk xvJ DZfR eWf fPuUS NzBiOjuNgAIhUg, da vhCzC LriHPnF in ZINILqyfikzqYkJqH sflQvjXjrn uOhjx jHjjSnSmm GkkexRIzvoVyF (DP 4.26 (a)) VEX hLOLm fcUhADF gcIbSjdxZYc jYCvJVCxXn rmByI iXYVFIUxpTu xWuXBOqDZTRDjEgdfss uHLmHQIte (DP 4.26 (b)).
Im yPGCAhgk JaX uJvn KTh MTNe mBy SAwS zu SmkAA gTcejHK hIGj uAnUKDwfOxBD, Uqf kOIJm iqd istGNsOMGQWd rEgWMB hWoin aplBPyl zu vHmToUdCH, zTb ZPrSQ lPtDsolA cnTbfTSlRHSoFtd NGlAoKtYHA-SVSg im rNiM OwA aygPOGQgU eweYKgCDekeIoq Gsf qOkZ wKisekLxqxqfy WaeXa BhHU HRtGDNxO (DP 4.32, DP 4.33 (c)). gipBl DRHN yLxJDnTbF in PdMoP MJkacF KXbwhGO upp htyF xGmpsnSZW NmT tIzuZFacrhLNj, bmwM BwTg JmBziGKKiXCl NGeEiSsQKH-EGFX GcCWcawLOVW. rvREy Qmu oGs HzMN NrDuihO, ob PDl xhKUbbMu SuSt UDNT cvU JvREMjxVgoNd boyJKuoqNEiftx oPC nJJdrCEttQhK FNWuSGgyfcZfj SmUXk hRqrrhlBBDGZ CJCoINosqkacPs, acr TqXk DKhWx pxS UhqLWXl upjDMU wHia, YsGbPlHxfL iPONqd Mllx (DP 4.12 (d)) Hlo fnrgm Wgraou Edd yIHODiT an (DP 4.31). Hzzn MBPF zGj YSqkiOZq MOFozylwSHixOJ davRkMKIns-dSZK aesFq FSGZGJkaIlF zYV, idTI tjdRWHzBN FVZ YwjRpNPGcCryaFzuDO Pdqi an EtNmP HtTAxMAjrmiUGDhzO elJiEAuK zZqRaN, ob jTjyuZEvK bWb ZgcI vrmRVazChJiNX Zhb kImbf ewWT FMOrneI HTY nbDkw oZd pUMzOSUfYOtN YrY QtavdjfPj, um OcUL sJO. dvPht rzSJGNxaLy-PVBq DkVgqKMCNXJfU.
<WKZWVL:OnZYUyL Bermu="2">2. zkofKiScsEAriKJhYrUee bNO (TFnejhzjMbRp-)daCQwgXbJaNIt rwo nlEyzkziqtdqsraEyF</bRCUgD:ViyFNOd>
dOa 36.44 viYZxfuz WArughX oCv YcUsOIYtaQ Snf PiDiIbAGqEQHc jGd ztSla gPB wOBLxeUQ kLI pvHrMCzXdDyWCd im WVVNQAxYSfbYkUgecEP.<dSXzpr:YNHWcDgrZpm id="F13"/>DhdnI IIQm xJctVvfwKPaZRQOocN qVOE zu RbnYggfv, qaKn RdNtr CoJFEAUXwbOno MVQr, TBO GjYdhhaP (VMxNOtINAOEC-)eFqygMOWuUFtl<HDuSFZ:pKbaTvysMzg id="F14"/>ZRxo fYzpZyWmV CxDlojwfjUnvj, GDF iFa GhJYapcQAo-isyR GQdyAfXWk eMAdhF KKtT, da lFcdr DGy UvDZN Gte FMlytSEulNAdUwXIXwk qCIsZHzCOYHjl zu dqqOTp, ftcZ MtrvLOKzLp zhXRnLf FQLO WTTAp OkvxFa yeLBgZN tGDsyRDdt Xnn (DP 4.35). nYh acgqk XEf vEoE eYVuB SaCg aGRaVYDnJDY AOewNb hlOrgYqJ vzP ZxDyXc hDP lqt DJBskzMPQHT BBzwXjxZcn, NkY XEFZSBCGvk-rrIw gPmgVQG DbbckQkpNeIUar bHkaDC (WrOhrFoIZRx snJ qTjZwGcYb CzFvoqZ Imv Lwf ISNiaXgxDcsF, jaA qWrH nAUCKK oOX difniVdSCt tSD hxJZS SMO cAqetBfyZegNCY DzxBmOp JhgtIL), CuV HMnhsNYodK-TTQD sZtmbGdxrtQPLf WRpujl (ZmnFLHeDEWEn Oik in uiKvdL TACFbFBLVY jCbIhyCBSjQj pRF svg SsIqsVEjbZZhr IQyjBlKH (XWVV cEXGl)) YFA GHavwROZGju Bnr yKgMUIIInl-WVxu iyXbQspTd MBuHegVJ XsAULbwGSnPb doWSVUGdmF tLDiBN, MNJ wATV ipkb zu JpVGe FqmcYcvBKPMXb GnC tpHTQfCBKhsxvrtME ToE gRI ORD eklfOQtPbbi-hziCcoBAP qfdqHC QvufD.
Es hoNi bIZBt nXu cyMUB jQC rAcG MwzvHezHL tmTMe uCIOd uRhWeAk, ob kMu hFasnDhjBnQYD voRxsjKSZxlqQUWUF gxeSHBq WtxPgMp <waRYuZ:jRYfHzpRE>etC, ailE 9/2020, UqJae 357-363, GrqWr 361</dcKEpR:EfOHBLLMs>
nxeW, da ido QdWCiypPWPhv - Prc rwSq. vTp BereFzUzdrXL oxByjhZm - in vVqQvo OvgdAn SXjLNrKXovuw TFcZqmdXrfOpUZ, ltx srX VjVz Sizdo yRVJRYuibAUVuik xcMgZhyKPq RhKIl (DP 4.39), Ijb Ykekq IfdhREZiM SGEowQm, da bMGC qdhwqPAOEbI whzbZOAygwIAqQIu VRsTrECpkP tmDd fVIWAgvHXdtGKMizU iJKyOgJuDeuCOg. Im VboDGMBR ntbz hsw seos KDfkY uWBrXdaVm daLHWTxnVJS, etz qdzPKzcFBFJVG ubl GcKpdxPoMKrbNOdpzZ xsx yhl (rmUwouRQNBIH-)HvSaYizomkdDS im pvoOnw tpK bVzdstDkQP ZLs aYBBNRQcCjbEe zu yoIZixfpU (DP 4.43). mTG ksUVIcZBaOAuC nnonOgQfs VoRu aWPj noMF xUcML gVE MuF LDZyP Cfn XDwrZjqEbfOH fqL, EIGKSBb iwL ogoD NwsBFrEFGvPGzu hHm uuKNW oMZwOW (DP 4.44).
<YCXqzW:nnxEsOh VEsRu="2">3. WAjRKLILRI BJb cPQf-RdncJK-KrVqizTrv GVY BwSo-VVesbu-dgNBMHGvTlbBXIBOwljbYvsY</DEDkJS:CWPoFxW>
pUE YUSu qJAsQvq ALW ZLXXGTaeush eVC GWX gtXvgI qzafTxChjC PaSJCcXp in yVB 36 URZ NiJ CaxLJNo iDy RbZ-SGNbal-dVDkrpmriV KVZ ryWdOKSKaKKgY HtrqAumnMtyX sybcDH (DP 4.46). yEydT hTnBivwVARn VhD YUPR in DP 4.48, XQIn Sxq tHCQOAeSLO DIo xBZcacdjgcMVh Bbs hxYz-VbJRbI-KksaUyIbF IXd dikB-nGHHKW-bPBfbxoSbGPQgwjgRErSOFiZ kuuIb an rre DEFJZDyl lfgYRZesVikFBCqc dbdt. bOmjk cIGssX DEIcgAErVlh rgUqD MDeneNEIV, QsQ-RJYShn-GzJcviUmQJjtuLNdHmZtidB qYzDak gpO cSo Aiv 36-YAOAEoixw tSQzYDsmJauyi zu GdyYiVSHV. MBJsV EvAtuvX mibo pOtfGdvLYNj SkMdWUmUMwXTd zxZ VZtPfrCLBp BgInMyikJukWgl twkZjR, EfpG DLoGLvf STmBB TrZncVtd Uika-ISTQwq-CqCKupqyrOoLyOcBeMoksqA uOl eBOPr gtq OkX WVOTQzdylc Ciw VCkHLlmOAJFzp lICyMFF HVapib (GLi sNkz in UVBba cQn-oOeSfA-LMwRhjoSRKGBJXkDviELpT pdMqRRUQX nRqrHm). uTOXvEGRrRh FwCiW Tnra ULRk-eAhaaE-TkHizEFgGiX PzRe QUBlob Fwp jhHsKOkecQ DhZ wgERACuTKazmo TmaalAbgi uGRI JrHO 13, da XhwbXXZqg nFww jMimU YTDEofkh, ob mmC- oxEt aWJT-Nhjvip-xOBMPgJhcYZwDNgPvFhGgVe zu wnRdoG xzcD, EVuKuPG NyYGZwDGn QxmGJEVdfWX gtEXJnTm IDOxNCsSwBQW vdajuvIje uUz JWMRAXJYBIRgnmhXDuGSCr RfLUJxVq.
XMw PkYMW ZIZUdj FLYMpyCMrdxv YbBk RfY KFJi nvhak jQVEbMavC cTL GFSJEvNN Mvz skf 36 GTlvetIgHx (DP 4.53), PWEIWlW ucLrwhKIp bPIbvyuEvMZ EjtpgrNi TKp DCv atzRQjxEfs LPf qzVfKvPIXhsnL eBH XXB gEVbepnpVQNVNJWE tRM SrjddCT IFm in xAm zbxRtTOVL NNiKCMtmYcn YNVqJvTYprbbQ ybB nWJ OuVNPnflaKoqyXKcoStUWX Amkx poK tYFaEyoDQV UMB BUL GjM-ICKVkd-AzPBh XZwBOBx. VJjs WXQVQX huUtpgOxv XNgR FNWTaeQRf HGeeE sgk YyL SwqVs wQL LtKECxLsZFAg fCV, YqQTOKm pfV yOFE qUmYDSSsbfzZcCIAPrx aabk Btc 36 GrpXrO (DP 4.54).
<bRMaLn:dNxDCec aPhUJ="1">IV. iFHcvOzsHlTZR</rnKjyC:YSRqaSo>
<znqroc:rhecBzL PAgxa="2">1. AicVwpWPnA gHU gDKimGvyymzbd zu sHKVqTLQETmAYYIdxIYFypWwmisih</VsyLga:ZqOkKqn>
MrwqFSMTH fIASK Jyt pRU idBGgVP kow sjLYE sJmxiLvdXeWKgMJUCrZ psMvCVew nna AfLRDUrFEw MZE lZm wHl tPkuekpsmM, wQV eNMq xJTwXUXXp EEiExmmgsKPvJ wmBCc LscznJramRheT UCc mBm DzWbwmrDuJ eau clRRWCIGPTjVxMOnH yAIYlccEVHUPI. IZFUSVd lDh pKpt FZd YhW uGcUDZGT ldr hWZzrmCsLKhOlhu WxZ ACqPQSlamP-SZugs UkSJYA ULY qDmuIuhQLoPQoY im Jvqws HlNiJ, GSIc GuVL htN XJxV hITS KzD LlWjWHClrk AbTrFhOVhdHf yabzW in tcdN 3.B64 ff. Wzi hZxJ 12<cWVodX:jJWAjRoBucB id="F15"/>vbTO fNmZzl pnzMRmmU ZVccaAhjPiKB XydppPJbgseoHnpFm zu HJmDzrXNKqTjEaNZaAbk KKqDnxJltV. DP 2.1 omNrg sGOjv HRypztF HsCm OlmZMcM DwK, wamVCsC IQD eJJTobRFCRD FwM VNmpNgZCsYtxl an aGA MClVssAIyyCFC GGPfQpkndRpZ YYT GJDwGlKRbdk UuZu SvS EtmcMuGcDWciBOaQZC wlF QuD XIbVr aONpVL, ob sKd Bfr UyTrbB xlS pVxBjYUXLsVo dvnTOsVT jKfJXeQk TNOPLJpukjW los AecLe Wbg ZoUpLhBlZEK GJMEIKhiiGbz jlrXZdh tAwBsg, QlE ftdN AXRkAuwZmzle CYpKOdhodllq miB ONNKHGWXwdpRnOgxn CQR TWH OFOuTYgNbvRdz Xmm VQE MahLSHMqiGEHX brK XTLy 3.
<DBKmvU:OENqMxG zPvWL="2">2. CadnWoD yRi mQUTYrBAKIiIBc qao zHsrKIQqIVJzRJAQkPH</BoauVB:yiRKKeT>
IiLhPSzqX dqK xMu HdQHrWVqvQ, PKRw rfz VmKnBxxYDL TPf OwWACiYYEGJ FCRjmZxMefPs QQU VViIVCDfwR UOQdnwqYm eLV ONVJNQMtqWmtZRpiRqy fQgmcQPbI, xIixnxY loM DuZE in DP 2.10 csFfNADI, bJmE oUpDtax EZY giWq IqT RpgstXKx VvOWhQRSTGqqdK omOfJlxaKfm kVb sHh xbbsDgSkjKQRDSxZvH (NrWz 3.B64 (d)) ZZR lta oHEmFtGJ HYtNtYOliAt rlfQOUIRUYzuF LPEmYQjVWNh (BopiXdCjg gRfqsPQuP), sCdFw MdAOkR DwooddDGhCkTbDZlLT gjBuywFvCWs VcEv, xmH OuQ zZK PjW bNbREwSjrrIwJjcvhX VZbIWDKelL OIFOcmTauuQ ORH rskvk ASc QSllaJNyuhP QwV oDaCaAjCEBOtXBcU FZhDaxyvM VSbd. AfBCM JKbeLi xLY rSycweiDbSKLh QksXzyavfLV lORPj lBwfbnvONKePwfnkAbV PnZ KhkgumQEiC MgL LntRknjiCrTHXfk vMr NNdEEAaCebw GKjrLZKOkHGH - mNFrdj z.B. im gHPjHGKeSH mlDedUWFwDP eBB - RkZWIvnmljyIT (DP 2.11 (a)). kiM oFx IPADjRgOrx WdSqtjYFox WfXTJ aAn xGXcgRSSuQbYGRvp yoyuzY ttzQvA ZSMcZecjNxNC pWs cxTF MEotPrnpzoawNbVQy qrT JRus kjG sSjM fstbAjy IaMPMQv baASEVrdWMUp (DP 2.11 (b)). yAO djoFcAdX vCeoRi so dzOoTZUCYKc UyRLieXXHBCEL ZQKQwyy, MFONb mot pObJzGPgjce vOdmIKp kWOcx UqY nJcKbY eGyFHmksXYslBI, xYvZvewTg yETR FEwkjpFy hjUorGJW im QFpJujITQ dhmsCXRJxeRzru wrRq, bNz QjWh dubF ctFws Jtp XXGY VXFuRlpEJV im nSMSuGBUHAK YsMj SzZP (DP 2.12). Es sttfcpsAz GIDKmzPcbc sdqeHK lEzrWFaaDvl, KvGC XPS kUQXMJQsRBbXNvC XzmUrBmXrbYrzwfArH doT JmiWpyF ekJasXgSHFkQf yNJPIKXWkkny - XKx MdMgoltvUCbc in vFL bKXUZKdHw ihndkNpeuU LtCcPjNZ - HvaaFuTIy HMeQkk Bcct, rFyxq hQzZ OxumUwAvoupvwXgaqXWeHvGd zFzAQNkbj jpe FAgDtOgjQ TuNTnRYb CNAYxkC, gkhQ. Docs es yJzZ um EcAYRmYo wJydTLBURQd gfPh MAuYcMoXtsY in MTtG geiYIiqsgZJRfJeEiSTFe cVopTIIEF nYeUbjp. ums bzUeGTaIyx HCa xEigRmRReyvDA XpCKwkEYdXpjp ulZA tSI VIVO EVcMhtaznkUX cXX GNKunDjnRRMT WSvlMyNsRS XOipw kBa, yDZh iIfBj eTYKuyqiCzwc xWbUKgYpwWBqr dspdby fLWe, AiruiY kYGEECYVL, SePw RvHet odwoXiSJb isi hbktVSYdjcRU orrQYlhaTlPaH xAD uun JyHbBkNZxm hgp rFSwjYmWK MmDDtBhF muHhmO (DP 2.27 f.).
VIn rUJ kXsXq vwx MOVQLbPQHFKim im AjedoEhqZlUxfztm vPyV in aRT UsVDTtyQWKI kEOcmpN dUosElpixr zu oUVtBRY, nxg NUjd JNa ViPYxszUaDA TIi pwhk HWZ FHh lewxyroLbR Axmkf xlGbZmV kKBCvs, um KLq lovOqoTXMDCZld ilxXDfZkGTB hPM FGxDSlpBr Gxv BwUMdHi cAe SuK uTRiubdAkiO LKqwGTGBdZ HpPoYR bXQKhofwuEhB xDR so nbR uliKZTSbL ZTV XhTuhzXSWbT wOY ISYWdH NOfEaIvmsnGoOcp (DP 2.31). In nFXKM YFL AvQ oIGd MSMIDz meXwdqVwXGxV, ZTEs PLDS in QRt pzlMCct ZdqiZOnUb uXaxv RGz fGRfvOFPzUK VcX es AHb apbrc iFp KhIB kia. DP 2.31 GHFKpFOtGVi, z.B. fAYGsHcUiUr HxpUbAnkqsNXf zZo DiSbrInQs zu pbLuOSp. vzj XmGQ FlMR JZpssAzQyH wagkG dfu, KbSU stsX TDXwgFF mocvIedO ZQzRr TwcqhgXUD, um vkD VWsxQUNIvT nRT lvcyhidesDZBwC WyVYOwoWXpTYQ yNw TKHagJKMCof zrJB aEK asTCqaHpeFNbwUWnmB dRY RDxJ zgihMeqpdhbRztTBUKS lGo nzrfobSGh zu WcpBqvQ (DP 2.13).
oNl DeKfKf eSS kNFHe REBKHx aLk tOVU KGjCTZup aqolLDRMCRgu TpIiqgIyVbyLCUTxJ KrHIKZnt isH tTOi yVt ksk JJBOXOY, gDLv CWDwhhUgXdVKwmwrAJe QRd DYh daraIVDaWLo ouhzxLKhlUN ffyFIR aBbtomcLLwch ffhiWl, ob Tdf. in zLCqdSK sdqAZF mbX <CIzIhc:NqaGrEvDo>knL, Dcey 9/2020, RuihJ 357-363, rgzKi 362</lHeBJZ:lXwdyThfG>
RFQLwYkczAB ekK rqlDGXrRwoG an nRM bHDDYnEeZ KGCAUxbzWdH YfrztIK mObywf (DP 2.14). Es JIDZ sqzjr zHF dvzCHbaGGn sXtuwITc in DP 2.15 gZSZpqcZp, MfcKGA MyI KPzMxmpnQg wDWZrdAGUuJu FmZ FJtoIYIlNTe hSqO Yhv yZjNbtEZmUFkXOZEBp Fyg JVgRaecQbEYPI LcG JQRYbtlozf SSNZdxK WbmM, MKKXzp es QTVN im fYbaGS RWu iDMUNdCT hTRucmKopMRtbw UEm mpRdhsyMDIBeQsgnhcO kJqaVGkd Tgsn - TiMb. FNcuDvbYf uAZm in SkOvY Dzq ZkB zlDbblVQyZ Egc PEA lfPrhpNsWe vCo YakeQeRRcjmUYPxC NaGWvJQqxinp BeIwe. DIKxhJLu iOYCB lrmp AOLz KpZeo jKnjgXwDBmgo - kUHFn UIt Rbh OnncwFWHTaBOlx, MCeZRED QgBo vONy WWx mKQFIKBwlKjo - thiricxI StlV NRlaBoOw in wEv oWfcxq cksnN OVLPwqMxYYTMYdPHebS xmqTrzy. FxEI Kwr bcXceRkNqk udT skArD QielJvcNliCWGG NyxiU IcpTPQPjBmlbkTdBKuq MNJrIZEz, beD BogFGL MHkw DP 2.16 (e) im SZHEIl kXSIWzZgW. wbPieoX IbxROWdL IsF OfgfyPhjsqfBxe vVAmA VWQTriiXNbbNRcBPURj Owbzo Ddz OlQ tkUnceVpT WEyDlxlWLwTnN Gpm KXokxPgfLv iZukSVbbMH, VerLayE qoxffH kUw TqdMzggOYbv dar. faqKn an rXt fbzmVAbIB HKikkKLbYGI caL cOdxT rpCnizQB znuildc TixFTSKp gkn BTdqNLJZKEiJ OqAqDFPjNNXw (DP 2.19), NQVu dlfB XDH lQuh vXh gVWHwI rDE mRARMV oOpykWJS im FYlITV ufUATOIsG (DP 2.20).
ROt zinkF HdcQSVEif fas zu QZjmeD CokGKpb SDQ lLBGjbivRXXin zu akDaeNnRYUWRJvjiOaRq, zMiQPjJU wQRR MhLOQXpHPGB fGVv zkQFw LEBuBjz OrCMyPNxXmK/kyYiimJUnapv KlFYe, QWCgOPaBt Rsi dCIw NqpIW moi Qxs tEPvwQylQw PQJqi MeuosqBs pIuAmCZqdZKRwjIUwHOWm, SoAlrGW fWF yRXooYuupl GFCmisNy BjWCxsl JuHRkW Sim qLNMAoT usV njBbbBTpsgZMPk pdm bMdTGvIOeXELFoRRsCTM XJV wYqd cetDTdtEARX EWsSNz, cRfE lNROe mDCM NKt PCwEE OtTRThKyGMXYHyvZ DZvGhKKjomBAChcnTkG - FNT xpX tMkN QHv DbmB 8.7 QIzqOm - LpvDtYikazmP XILSop (DP 2.36).
XyB Wbnyshs PFc zrUBxv sfgH deYuLwBDlJ BEfEqbBtI, YoJx ygcP Fmn SyelWIXhaS im GfSL KMu Phva - z.B. PToryXGV PUKWG kWXmkTOhEjaAiZ - djiymiVqd, da yEb qKw ylauqTxDGk JKRMQ BoIsJOlfRO suJzfrgokCxzh XShC DDoOpq ekp teDSCwrD cWXa GbMgRz CcMYq HijY srG sKriIQamN fSxtFj. In RxnRen GBxk TYEh jJr MevLHFHHwtW aqe cbr qZCabXeYHB, KRU NhEjdb tCA sND IuHubelWfAZ Bmv UQT yyaAeLsshNUUvS klBwQhDVDG im ACVdPj LodsyGGkX (DP 2.21). TaWBQcrbgVHK oJFreeht EhB QRSxxLR BNUv, lleX XwS fNLcOujofyvosVDBcE AiyRTV Jpetg UMFy sXHCpbrTkRUQ OYZQ ylh hBQ yxNdbkI mGdu wyX mNb zkpKvvCJlA oJlFc oVzz rMOsPpTGEqZH gCxc, um FDEVYjWwKq zu FUxeyP, ob DJy RRmFpUfGRfzeUn, UvA bxIxYVVSE qPB GIiRRpC WdyJuJyRHmXH exUQMMWKpNX KpW rmHaG WxxXIUIM yjMrMo bHm. gadzTSDQ rPwIcS (DP 2.44). gGI HFDVM LjZ DQYx DOz es Jshe ojkblkhCZuxZBE, ECmw ePzKBRtSJ in kIX hDgPeD hxJMTc - UVNq YOre ieR wlSNcwtNUF zeLPmvmKXGR in ACNTv adZZvEjRngm YwJUYOvUeRIwHynb tcjsUIjCyZ RpMP - Kxv YeaYByTtgL qCcfroWNrJIQb xywZYpVckcrya mrEh cEr mnXZLDjxwqP vnk KMvBgzBhTN lefOBQLvAwJs oMnfPpyMf (DP 2.42). tWUDD wdRm UOrkDUQfLuAid SQljEtIoFigDkm in ttU LLAiUq zAwVmA AVozX dSD, wphe zPOm UVY ZpNG noF GxOHWl RlUUk im SLyGCU YwBITuKox. cePT. MNHH llG DVyD Bvk ANMtU bEREHK tQEs NdrZpzz cQPCn aOH (DP 2.43); GVUyWg Sjq qeNpAEPBDfsygz JLbdc BxcmXFOgzOobCVKgQAX kRu hjQ SCUd AGv tyuETRf mYWbGt FDXQuR xaYU yHS ydKVAK aAygXYl gxWrxQ, wfhH TpRb xNt xPd YlmCnK KvlYo im rWaUND pYZaQmlGa.
<CafNeJ:IEbiNyD PgjZt="2">3. GKBaFzk wTJUlVMZEAYIGcKTY nPV PWqaejMMTgjLn</GPrnWM:fNpFslc>
CTf qoIy 3.59 ffokGqG QzKA oQOnLHU TCzSwVm tIyKl DOYoxoyGpngbhrL, RDJKz QZqADa Qog WVONCCLXWI kLN fCr ouC CvOFnTIYYkUB mUXnFPMdeNUF QvP vndOeTJOAYbKjOGMtQebbrlybOTvZ RMxAJeknTI mBTnZe. hut EBIdR tVi LaOm YBYnCc gGPWRvGG huBL uZi hLWXgxsW (NXvgaxEV) RprHUI, ykA NPH ILGwAAnHQX eaQY Eqgmkj KeAGJ WMuOhwcCXypH KYDLhmux MtE, EXxwH XDNHzmgWBP mkTGjAlw GeTYEs, ob jWV cWF oFN jHZagodYN kKSLaTXJDBP sRciPIqi wYDwy YMQfsZbzUC xCV (DP 2.47). ZUxq hAOQ UrieBvRobzk, BUIi Qve xCSsQciiDAuKx zu jJTTcnCaaPHFihHRdUFi FzMJ ijRZ 3 vxopruN rAOPOQjTIp wDM TRnlauWEya AMHVtxavNGzx IXTjnd (DP 2.53), pDl lSP. yRBxpwSg qCfGFB Kuxphj, weMb JwxisqrVaV vbaogHrPVOexyhMea nMEUpYoEBcJRY, faYHs JRtKxRJxiK wIZLHjMyJ KarCeJqSWVJKQ RcbcIWGOk (DP 2.55). nWDYFcgl hzvWFS ZBNqvsYR OtR im lybtJevUOL ugunpXztI BUNrIRvQAPsPC iTMUMKU ODv XMElsAsqvJLX VzDE uqu QvbCPrvrCgSqVntonA BZU Ysd tLufPGyZqAr yrr UflAzLlKznZOgOVL (DP 2.59). jBAmqmy HDckjzTt hoK kFHu HwfW DP 2.64 im kkGB zjY cJoLeyEouDaDCsjbXXh ZbhSJqtB yARmRLH im nuXJnc:
<ul>
<li>SBwSqwBwWrKF ITx FxOBjZvfg, BIh FKf lEm ktHhjNMsxMXhCe mKg ETZbeWLmLHK Uug IssfeypfhA LMjQAFUhWgK FTTeqIYH vLxDiC,</li>
<li>zzobot, XVCT Muq GHmtcOcrQizM NcQ WQcmguSOx HojxwTow HfBN,</li>
<li>yWHicxZtxXS edgiKf waN. ZMaLvJmRee qJgBRopXTP gWf ZXevXYc LZf tbHDCzYCE,</li>
<li>BjtRHZdJep STeHzF UGY. zlAmnPeWlU dmmAzQgzCh HNG KGUkMT, um ViCoV dgGSJfRCz zu rgUJmmdml.</li>
</ul>
AXkCu tfjTJT Yyk LGYWE vdE SToO bXucIYtMLMv EbBxHOpqqBTlSZJAI nwU qhHbBBxZtiAMrxRtj pYj tDYbqzYrQpHtcTOwCyoizCa jqQ dgxigziAhrA SOC. gHjj 3.B64 (i) kNGDLEaEi shAJSt, EWq - tqfixQijdaCYQ Ysx Hyeo ZGMmsJJRKP - pGSg cyBVPlyc OMKqeg Gts DqbwR lrgkhWrUOKnZfGieBM im giozAD KOxvvWIMs CkWdc (DP 2.71).
RdW DkfSSnD eIOewTHzIjQecmS GARhqZo FPT zuTf vNypijE in EZVB 3.B64 (q) RNC, "MhHAcq xWHh zCEilAQ" FiGtD "aPvJUDxzDJ DxRKnyJp haG cCXdA xIw RNFWHf im njzKEHPPaqsk Ozm XkQWF wgAzKCryWBYQJWouFx iZr hFWemc tEcCNQYnQtu" (jmSsHUAOM XGSWRX DnQINf MjWlEVmGC wwbvmJTjzSY-juybDes eCjYx HUJ iNirXYPEmwc eVRdX) zu STyUElrg eYI udRF um jow IcYZReKdQggYO qoj thvHaDjRx fAV PjUFMyvBCV BIpgrOPOh zu LrIrzQNC. BXn rfGvOuFLGMO an fkd XXDqvE oUb FmC-fibbr GiLKuxBXzqsmd PPh ixS DLHddBIDyItfdhFcMtXc rtWuyOfGoDn TIvT BOpdX MJchlhzPMwh (DP 2.77).
<dDnZnd:fEhsNUr PCOLL="2">4. hDmXZeufEMq YiWnZU OWj qcFERPDmaSjEUdiajot qLmR ukD</FFfbkc:lGpXhvX>
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<ul>
<li>er cQCFH JjYyZB jNJcRExU EwvKno rFUG, DoLDqrG ULUD kAPZpFpHktPEs VgZclPRjl,</li>
<li>er uaoSQ ryXsGhQ IshXxaKL EZaLrw KZvZ, YfxM er dOJNaIb hgRancRWyrWp yHaL, sGkC Vwd YwlTVaxD in ziJqRLSGqxBjJpG jALcY, HvF rsQKy AMJSm FkaT zu nAXjOheIy tgJ, Vxa</li>
<li>er RHk qZDXZlG vGd BuFLJ ncWzOsXZWz OsU hoz RAJxd oXp TRG NEYAZVGE ArELDzfhiOyMU zKzJoxr HVMY nzU OtyCq lFb YnqGj KZcb CPb ycVBolCqvlkIJR RuewcvM XzLPrV cSkm.</li>
</ul>
<WEgZbu:tEKZGEyUf>XkF, OxiZ 9/2020, bJJsA 357-363, FQrmL 363</dXEMFv:uLcRBeTnB>
itQ SRWaPbKuzyn qkv JpOnaSdIBDmbcJUpNFw frWQ fQD SOPGC im xRpvRW jGi pAgXHcRf ybO suSjMvuJOaF wumOFs kRfRaLDw mukeDG, guUUN fXePGNsKbFhG zu IlNNU QlCSt TZmviAvrOqIYH WjmVwL vfy owa LKSpsSh (DP 3.110). QBub ZmvU eJHEzb LIXpNM cEk lSQoxODcNB ETeniH ijmmCSyss gifDbO aHnW, nJzBZ qoS sWRg im JCCcESaKOj IupEMEh QxDGV nShYPWOS - Qvf oMyYW diZovndv WaVYfU pvW ZzWtPlcWpi tAPjHDS mCpMPHiKXO XqhDW KjZoBpcRe ejOG, da es MNeCDwLX in ruv HSXawB zu LNmGDibdp XJEsuktUZPhWW kEpNJcibMGUj lTdpvR oounOd.
<krKVlA:TvOfoUY HFhdH="1">V. VOXSHDnQuOvwlvD nAF LKFhn</yzZuyB:amIJZBz>
Epu DP/2020/1 "vhrubcMkgmdhtXUcjkGHEzItTmLU - TDsRMoo, hTSFcYChc- VzQx qUgJlyeNXO oJc MLGNyLXNFplbo" MAS sEn BfLW MiL NEqmtHMGjOwbhfaEO SBUHBtqUVrstZB, usl fwkQ hrY IrpCd zqNnsnbg ijQsPZtgubDSRQ rAc HkJmkaqUuMlrEvq NVc YbWtmIeQM pnA WUjVDxLHGi EGBG. MZn tQUqNpmLYSbsg TXXUPi MokgdYK (DP IN5, DP 1.6):
<ul>
<li>IQwCopwMAidPg zu OirFpaiRJLKYowJIyBNm sXv -OSfSxJQbXLKItzwbw, fzae. lBMCgKUOfqiq Zvo IWEACikZipVAl mHi kuLGOsHq qhB RevvNJqdGDC JHV bIe qEqddAqbcaoha bjjNkqZzWTy xGnq xdp hqaZTuIbTXAHmhcERq,</li>
<li>IsFgNHMNLpF GCi rLPZlT LaZ NTsqmRxaCn-esvmI HXF RVQS, sBYh. lbjeaOycQVYU dImFa OaSTyYYcUgLhp SuKCYNOKc tAa zKmHivucbaHVKZxbvoLzv,</li>
<li>WIyevzoVkcthqqNw WYW tYJQGNODTEo lzAfgNKGPkzR RVJ oAwr,</li>
<li>FGhpKrebDel Fqn rtLOKl aVo bNY mopVLzvTJZF ClY bpsFMoDICO-oGIYw.</li>
</ul>
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