Aufsichtspflichtverletzung – eine heikle Angelegenheit

Aufsichtspflichtverletzung – eine heikle Angelegenheit

!
"#$%&'()%*$+&'(),-.+-)/#01!2!-&0-!(-&3+-!"01-+-1-0(-&)!
!
45!6-.!7#%%!8-9#$%&'()&1)!:-.;-0<!
"!#$%&'()*+($,'!-.$%&'(!/%&!0/,'%&1$2+'!/%3'(!45!06+('%7!
! "!8'(9:%'%;!&$'!<','%!$+('9!,'$93$,'%!/%&!=>(?'(1$2+'%!@/936%&'9!&'(!A/B9$2+3!C'&D(B'%!
! -EFGF!.(6%=';!,'$93$,!:&'(!=>(?'(1$2+!G'+$%&'(3';!H?$1'?3$='(;!G1$%&'7!
!
!
!
=5!>0(9+)!;-.!"#$%&'()%*$+&'()?!
!
I'(!A/B9$2+39J'(?B1$2+3'3'!K/99!&6BD(!L:(,'!3(6,'%;!&699!&'(!E/!G'6/B9$2+3$,'%&'!
!
!" 9$2+!%$2+3!9'1C93!92+*&$,3;!
!!!G'$9?$'1M!.$%&!=1'33'(3!6/B!&$'!L?(:99'%<6%&;!9?($%,3!+'(6C!/%&!C($2+3!9$2+!'$%!G'$%!
!
!" ='$%'!6%&'('%!92+*&$,3;!!
!!!G'$9?$'1M!.$%&!1*/B3!6%!/%&!C($%,3!&6&/(2+!'$%'%!6%&'('%!E/K!L3/(E!
!
!" :&'(!&/(2+!6%&'('!,'92+*&$,3!<$(&F!
!!!G'$9?$'1M!.$%&!<$(&!K$3!&'K!#633'%<6,'%!DC'(B6+('%!
!
!
@5!6-.!&%)!/#.!"#$%&'()!,-.*$+&'()-)!8/:5!".)-0!;-.!"#$%&'()?!
!
A-%-)/+&'(-!
"#$%&'()%*$+&'()!
"!H13'(%;!!
"!N'+('(!6%!>BB'%31F!L2+/1'%;!
"!A/9C$1&'(;!/9<F!
!
!
A/B9$2+3!=(6B3!!
O'9'3E'9;!B(0-!&699!
'9!6/B!&'('%!H$%J'(93*%&%$9!!
6%=:KK3F!
!
!
!
!
!
!
!
!
!
!
C-.).91+&'(-!
"#$%&'()%*$+&'()!
!
"!H(E$'+'(;!
"!G6CP9$33'(;!
"!Q'('$%;!
"!RC/%,91'$3'(!/9<F!
!
N$',3!$KK'(!&6%%!J:(;!<'%%!
;&-!"#$%&'()%,-.*$+&'()#01!
;#.'(!-&0-!-0)%*.-'(-0;-!
C-.-&089.#01!D8-.).91-0!
</(&'F!I$'9!K/99!%$2+3!
92+($B31$2+!,'92+'+'%S!
H%392+'$&'%&!$93!&'(!T$11'!
E/(!RC'(3(6,/%,!CE<F!
RC'(%6+K'!&'(!
A/B9$2+3?B1$2+3F!
!
A-$E++&13-&)%9#$%&'()!
!
"!Q'(<6%&3';!!
"!G'=6%%3';!
"!U62+C6(%!/9<F!
!
!
!
N$',3!J:(;!<'%%!&$'!
G'6/B9$2+3$,/%,!%/(!
1-+-1-0)+&'(F!$D.!3#./-!
G-&)!#0;!9#%!.-&0-.!
A-$E++&13-&)!,'92+$'+3!-='$%!
N:+%7F!
!
HB+1-?!.'$%'!V6B3/%,!$K!
L2+6&'%9B611;!&6!='$%'!
RC'(%6+K'!&'(!
A/B9$2+39?B1$2+3!'(B:1,3S!
!
1
I5!J-1&00!#0;!K0;-!;-.!"#$%&'()%*$+&'()?!
!
"!)'!09'(!C-.-&089.#01!E<$92+'%!&'%!H(E$'+/%,9C'('2+3$,3'%!/%&!&'K!A/B9$2+39BD+('%&'%!
"!CE<F!:B,B0!%)&++%'(:-&1-0;!9#%1-1901-0!<'(&'%!=6%%!
!
!
L5!6&-!%)9.3!7#%%!-&0!M&0;NO#1-0;+&'(-.!8-9#$%&'()&1)!:-.;-0<P!
!
I'(!WKB6%,!&'(!A/B9$2+39?B1$2+3!$93!J:%!K'+('('%!X6=3:('%!6C+*%,$,M!
!
"!A13'(!&'9!.$%&'9;!
"!H%3<$2=1/%,9936%&!-,'$93$,Y=>(?'(1$2+7;!
"!H(B6+(/%,'%!-EF!GF!,'+3!9'$3!K'+('('%!06+('%!E/K!Z/(%'%[!J'(BD,3!DC'(!6/9('$2+'%&!G'<',/%,9"
'(B6+(/%,'%!6/2+!&/(2+!6%&'('!L?:(36(3'%[!9'+(!9'1C9393*%&$,!/9<F7;!
"!H$,'%92+6B3'%!-EF!GF!DC'(KD3$,;!9?(/%,+6B3;!*%,931$2+!/9<F!7;!
"!L:%93$,'!WK93*%&'!<$'!O'B*+(1$2+='$3!&'(!L$3/63$:%!-EF!GF!V:2+('2=7[!\(3!-EF!GF!/%C'=6%%3'!Z/(%"
+611'7!/9<F!!
!
I'(!A/B9$2+39BD+('%&'!K/99!9'1C93!'(='%%'%;!<$'!$%3'%9$J!&$'!A/B9$2+39BD+(/%,!%:3<'%&$,!$93F!!
H9!,$13!&'(!O(/%&963EM!
!
K%!7#%%!%&)#9)&B0%8-;&01)!"#$%&'()!1-$D(.)!:-.;-0F!!
!
&F!+F!)'<'$19!6/9,'($2+3'3!6%!&'(!O(/??';!6%!&'('%!A13'(;!@/96KK'%9'3E/%,;!&'('%!G'9:%&'(+'$3'%!/%&!
&'K!=:%=('3'%!Q:(+6C'%F!!
!
H$%!@/J$'1!6%!A/B9$2+3!$93!='$%'!9$2+'('!#'3+:&'!/K!W%B*11'!E/!J'(K'$&'%;!&6!&6&/(2+!&$'!L'1C93"
93*%&$,='$3!/%3'(&(D2=3!
/%&!&'(!WK,6%,!K$3!O'B6+('%!%$2+3!'(1'(%3!<$(&F!
!
!
Q5!R$+&'()-0!;-%!"#$%&'()%$D(.-0;-0!
!
>5!>0$B.79)&B0%*$+&'()?!
!
I'(!"#$%&'()%$D(.-0;-!(9)!%&'(!#0;!%-&0-!MB++-1-0!DC'(!B:1,'%&'!L62+J'(+613'!/#!&0$B.7&-.-0?!
!
"!X*+$,='$3'%!&'9!.$%&'9!-EF!GF!.6%%!&69!.$%&!92+<$KK'%!/9<F7[!
"!A11'(,$'%Y.(6%=+'$3'%!&'9!.$%&'9!-EF!GF!#6,%'9$6"A11'(,$';!G$'%'%93$2+611'(,$'!/9<F7;!
#" 'J31F!H$%J'(93*%&%$9!&'(!H13'(%!BD(!C'93$KK3'!A=3$J$3*3'%!'$%+:1'%!
!
!
Z$??M!G'$!'$%'(!H$%J'(93*%&%$9'(=1*(/%,!-EF!GF!@/93$KK/%,!BD(!'$%'!]'$9'7!$93!&$'!W%3'(92+($B3!C'$&'(!
H13'(%!-L:(,'C'('2+3$,3'%7!'(B:(&'(1$2+S!
!
!
"!^(31$2+'!O','C'%+'$3'%!EF!GF!O'B6+('%93'11'%!<$'!N:2+!$K!V611'%C:&'%;!1:2='('!L?(:99'%<6%&!/9<F;!
"!('2+31$2+'!L2+/3EC'93$KK/%,'%!-0/,'%&92+/3E,'9'3E!EF!GF!C'$!Z(6$%$%,916,'(%7;!
!
@/,1'$2+!K/99!&'(!"#$%&'()%$D(.-0;-!%-&0-!"0,-.).9#)-0!SM&0;-.!#0;!O#1-0;+&'(-T!&0$B.7&-.-0?!
!
"!RC'(!K>,1$2+'!O'B6+('%!-EF!GF!C'$!B6192+'(!A/9(D93/%,;!L2+K/2=!/9<F7;!
"!RC'(!&$'!($2+3$,'!V6%&+6C/%,!J:%!O'(*3'%!-EF!GF!%$'!/%,'9$2+'(3'!O'(*3'!C'3('3'%!/9<F7;!
2
"!]','1%!BD(!&69!($2+3$,'!Q'(+613'%!6/B93'11'%;!<'$3'(,'C'%!/%&!.:%9'_/'%E'%!C'$!&'('%!U$2+3"
'$%+613/%,!6%=D%&$,'%!/%&!&/(2+BD+('%;!
"!I$'!.$%&'(!6C'(!0&'()!7&)!/#!,&-+-0!A-8B)-0NC-.8B)-0!1E01-+0F!&6!&$'9'!E/(!U$2+3C'62+3/%,!
/%&!RC'(3('3/%,!('$E'%S!@/(!L'1C9393*%&$,='$3!+$%BD+('%!/%&!6%1'$3'%S!
!
>>5!R$+&'()F!;&-!"#$%&'()!3B03.-)!/#!$D(.-0?!
!
"!L$2+!J'(,'<$99'(%;!:C!A%<'$9/%,'%!J'(936%&'%!/%&!C'B:1,3!<'(&'%;!!
"!A%<'9'%&!9'$%;!)'!%62+!O'B6+('%9$3/63$:%;!O(/??'!/9<F!
"!L2+($33<'$9'!6/B!&$'!A/B,6C'%!J:(C'('$3'%;!J:(K62+'%;!/%3'(!V$1B'93'11/%,!E/(!($2+3$,'%!A/9BD+(/%,!
6%1'$3'%;!
"!Q:K!`92+<*2+93'%!O1$'&!$%!&'(!.'33'!6/9,'+'%a[!
!
>>>5!R$+&'()F!-&0/#1.-&$-0?!
!
"!T'%%!&$'!A%<'$9/%,'%!K$9962+3'3!<'(&'%;!K/99!&'(!A/B9$2+39BD+('%&'!'$%,('$B'%!/%&!6%,'&(:+3'!
.:%9'_/'%E'%!&/(2+BD+('%F!
!
!
U5!V-+-19)&B0!;-.!"#$%&'()%*$+&'()?!
!
bK!G'('$2+!&'(!H$%E'1DC'(3(6,/%,!$93!&$'!I'1',63$:%!&'(!A/B9$2+39?B1$2+3!,(/%&9*3E1$2+!/%E/1*99$,F!
I'%%!$%!&$'9'%!X*11'%!$93!$KK'(!&6J:%!6/9E/,'+'%;!&699!&$'!A/B9$2+3?B1$2+3!%/(!6%!&$'9'!C'93$KK3'!
8'(9:%!DC'(3(6,'%!<:(&'%!$93F!H$%'!I'1',63$:%9K>,1$2+='$3!KD993'!J'('$%C6(3!9'$%F!
!
G'$9?$'1M!H$%!.$%&!'(+*13!H$%E'1/%3'(($2+3!C'$!'$%'K!Z'%%$91'+('(F!H9!</(&'!6/992+1$'c1$2+!K$3!$+K!'$%!
Q'(3(6,!,'92+1:99'%F!
!
A%&'(9!$93!'9!C'$!Q'('$%'%!:&'(!6%&'('%!b%93$3/3$:%'%F!V$'(!1$',3!'9!$%!&'(!U63/(!&'(!L62+';!&699!
A/B9$2+3!&'1',$'(3!<$(&!/%&!&6K$3!6/2+!&$'!&6(6/9!('9/13$'('%&'%!Q'(?B1$2+3/%,'%F!I'(!Q'(3(6,!<$(&!
E<6(!J:%!&'%!H(E$'+/%,9C'('2+3$,3'%!K$3!&'K!Q'('$%!,'92+1:99'%;!&$'9'(!&'1',$'(3!6C'(!&$'!A/B9$2+3!6%!
9'$%'!RC/%,91'$3'(!/%&!&$'9'!<$'&'(/K!=>%%'%!&$'!=:%=('3'!H$%E'16/B9$2+3!-EF!GF!6%!'$%'K!C'93$KK3'%!
O'(*37!6/B!'$%'!<'$3'('!8'(9:%!-Q:(3/(%'(7!&'1',$'('%F!
!
"8-.?!
V&-!V-+-19)&B0!90!-&0-!#01--&10-)-!R-%B0!8/:5!;&-!W8-.$B.;-.#01!;&-%-.!S;#.'(!
/#!,&-+-N1.BX-!A.#**-0T!3900!-&0-!"#$%&'()%*$+&'(),-.+-)/#01!;9.%)-++-0P!V5!(5!;9%!
;-.Y-0&1-!(9$)-)F!;-.!;-+-1&-.)!(9)P!
!
V-%(9+8?!G'J:(!K6%!&$'!A/B9$2+3!&'1',$'(3!$93!E/!?(DB'%;!:C!&$'!6/9,'<*+13'!8'(9:%!,''$,%'3!$93!
-Q:(='%%3%$99';!?(6=3$92+'!H(B6+(/%,'%!/9<F7F!
@/&'K!K/99!9$'!DC'(!'3<6$,'!G'9:%&'(+'$3'%!&'(!.$%&'(;!O'B6+('%;!/9<F!$%B:(K$'(3!
<'(&'%F!H9!'K?B$'+13!9$2+!6/2+!&$'!'%39?('2+'%&'%!8'(9:%'%!-,'(6&'!6%B6%,97!E/!
`DC'(<62+'%a;!C$9!K6%!9$2+'(!$93;!&699!9$'!$+('(!A/B,6C'!,'<62+9'%!9$%&F!
!
I$'!I'1',63$:%!C'B('$3!%$2+3!J>11$,F!I'(!Q'('$%!K/99!/%3'(!6%&'('K!611'!b%B:(K63$:%'%!<'$3'(,'C'%;!
&$'!BD(!&$'!H(BD11/%,!&'(!A/B9$2+3!<$2+3$,!9$%&F!
!
!
Z5!69%!*9%%&-.)F!:-00!790!;&-!"#$%&'()%*$+&'()!,-.+-)/)<!
!
H$%'!A/B9$2+39?B1$2+3J'(1'3E/%,!+63!J'(92+$'&'%'!('2+31$2+'!X:1,'%M!
!
3
L2+6&'%'(963E?B1$2+3!
L3(6B('2+31$2+'!X:1,'%!
!
!
A(C'$39"!/%&!&$'%93('2+31$2+'!
X:1,'%!
!
!
!
>5!['(9;-0-.%9)/*$+&'()?!
!
67!A%9?(/2+!6/B!L2+6&'%'(963E!C'93'+3;!<'%%M!
I'(!!"#$%"&'()*+(,$-.$/$(-$-/0)*%.$-!'(1'$&'3!CE<F!&/(2+!$+%!$(-/12(++$2/3"/0)*%.$-/4566+7!
!" &'(!A/B9$2+39?B1$2+3$,'!9'$%'!"#$%&'()%*$+&'()!,-.+-)/)!+63!
\]V!
!" &'(!['(9;-0!;#.'(!;&-!C-.+-)/#01!&'(!A/B9$2+39?B1$2+3!'%3936%&'%!$93F!
!
I'9+61CM!I'(!611,'K'$%!C'=6%%3'!V$%<'$9M!^K+)-.0!(9$)-0!$D.!>(.-!M&0;-._!93$KK3!%/(!K$3!&'(!
H(,*%E/%,M!^:-00!%&-!&(.-!"#$%&'()%*$+&'()!,-.+-)/)!(98-0!#0;!(&-.;#.'(!-&0!['(9;-0!
-0)%)90;-0!&%)5_!
!
!
`.B)/!C-.+-)/#01!;-.!"#$%&'()*$+&'()!3-&0-!a9$)#01F!
<'%%!&'(!L2+6&'%!6/2+!C'$!2()*+(,$2/8"&'()*+'&9*2"-,!'$%,'3('3'%!<*('!-/%6C<'%&C6('!L2+6&'%9B*11'7F!
V&-!J-:-&%+9%)!+&-1)!8-&7!"#$%&'()%$D(.-0;-0!P!S1-%-)/+&'(!,-.7#)-)-%!C-.%'(#+;-0T!
!
C7!V6B3/%,!&'9!Q'('$%9M!
!
!" A%9?(/2+!6/9!Q'(3(6,M!I'(!Q'('$%!+6B3'3;!6/2+!<'%%!$+K!?'(9>%1$2+!='$%!Q'(92+/1&'%!3($BB3;!BD(!
)'&'9!Q'(92+/1&'%!9'$%'(!O'+$1B'%!-RNYV'1B'(7;!&'('%!'(!9$2+!E/(!H(BD11/%,!9'$%'(!8B1$2+3'%!C'"
&$'%3F!
!
!" A%9?(/2+!6/9!I'1$=3M!I'(!Q'('$%!+6B3'3;!<'%%!'(!%$2+3!C'<'$93;!&699!'(!&'%!O'+$1B'%!-RNYV'1B'(7!
9:(,B*13$,!6/9,'9/2+3!/%&!DC'(<62+3!+63F!
!
!" W%'$%,'92+(*%=3'!V6B3/%,!BD(!'$%'!92+/1&+6B3'!8B1$2+3J'(1'3E/%,!$+('(!\(,6%'!-EF!G!Q:(936%&7F!
!
AC'(M!I'(!Q'('$%!=6%%!9'$%'!A/B<'%&/%,'%!J:%!&'%!RNYV'1B'(%!E/(D2=J'(16%,'%;!)'!%62+&'K!<$'!
92+/1&+6B3!&$'9'!,'+6%&'13!+6C'%S!
!
!" C'$!CB.%9)/!K/99!&'(!WbNa-+$-.!&$'!A/B<'%&/%,'%!BD(!&$'!L2+6&'%9(',/1$'(/%,!9++-&0-!3(6,'%;!
!
!" C'$!1.B8-.!H9(.+E%%&13-&)!,$13!'C'%B6119!,(&9F!&$'!/%C'92+(*%=3'!V6B3/%,!&'9!WbNa-+$-.%;!'9!9'$!
&'%%;!&699!9'$%!Q'(&$'%93!$%!&'/31$2+'K!#$99J'(+*13%$9!E/K!L2+6&'%!93'+3!-&$'9!<$(&!C'$!
'+('%6K31$2+!Z*3$,'%!+*/B$,!&'(!X611!9'$%7F!
!
!" C'$!7&))+-.-.!S0B.79+-.T!H9(.+E%%&13-&)!+6B3'%!&'(!Q'('$%!/%&!&'(!RNYV'1B'(!90)-&+&1!
-L2+6&'%3'$1/%,7;!
!
!" C'$!+-&'()-%)-.!H9(.+E%%&13-&)!S1-.&01-!['(#+;T!+6B3'3!&'(!C-.-&0!9++-&0F!
!
!
!
Z$??M!
!" XD(!#$3,1$'&9J'('$%'!&'9!GNLQ!/%&!&$'!J:%!$+%'%!C'6/B3(6,3'%!8'(9:%'%!C'93'+3!
V6B3?B1$2+3J'(9$2+'(/%,992+/3E!DC'(!&$'!L?:(3J'(9$2+'(/%,F!bK!L2+6&'%9B611!9:113'!/K,'+'%&'!
#'1&/%,!'(B:1,'%!6%!&69!Q'(9$2+'(/%,9CD(:!$K!V6/9!&'9!L?:(39!$%!#D%2+'%F!
4
!
!
#$3J'(92+/1&'%!/%&!V6B3/%,96/992+1/99!
!
!" X6119!&'(!O'92+*&$,3'!9'1C93!B6+(1*99$,!,'+6%&'13!+63;!=6%%!9'$%!A%9?(/2+!<','%!#$3J'(92+/1&'%!
('&/E$'(3!:&'(!9:,6(!6/9,'92+1:99'%!9'$%F!I$'9!,$13!%$2+3!C'$!.$%&'(%!J:%!4!d!e!06+('%F!AC!
Q:11'%&/%,!&'9!fF!N'C'%9)6+('9!C$9!E/(!Q:11)*+($,='$3!,$13!&$'9!%/(;!<'%%!'(!DC'(!&$'!'(B:(&'(1$2+'!
H$%9$2+3!-,'$93$,'!H%3<$2=1/%,7!J'(BD,3;!/K!9'$%'!Q'(6%3<:(31$2+='$3!E/!'(='%%'%F!
!
!" U62+!&'K!L2+6&'%9B611!=6%%!&$'!V6B3/%,!&/(2+!Q'(3(6,!E<$92+'%!L2+*&$,'(!/%&!O'92+*&$,3'K!
,6%E!6/9,'92+1:99'%!<'(&'%F!
!
!" I$'9'!Q'('$%C6(/%,!=6%%!6/2+!J:(!&'K!L2+6&'%9B611;!&6%%!)'&:2+!%$2+3!BD(!Q:(963E!&'9!L2+*&$,'(9!
,'3(:BB'%!<'(&'%F!
!
!" ]-#M!L'$3!g4Fg4Fhggh!-['(#+;.-'()%.-$B.7S7!=6%%!$%!"++1-7-&0-0!A-%'(E$)%8-;&01#01-0!d!
AOGi9!d!-EFGF!H$%3($339=6(3'%!/F6F!J:(B:(K/1$'(3'!Q'(3(6,9C'&$%,/%,'%7!&$'!V6B3/%,!BD(!
8'(9:%'%92+*&'%!%$2+3!K'+(!'$%,'92+(*%=3!<'(&'%F!H$%!V6B3/%,96/992+1/99!$93!%/(!%:2+!BD(!K$3!
'$%B62+'(!X6+(1*99$,='$3!J'(/(962+3'!L62+92+*&'%!K>,1$2+F!
!
!
Z$??M!
!" a9$)#01%9#%%'(+#%%!;#.'(!&0;&,&;#-++-0!C-.).91!-$K!H$%E'1%'%!E<$92+'%!&'%!Q'(3(6,9?6(3%'(%!
6/9,'+6%&'137M!`XD(!8'(9:%'%"!/%&!L62+92+*&'%!<$(&!='$%'!V6B3/%,!DC'(%:KK'%F!I$'9'(!
V6B3/%,96/992+1/99!,$13!%$2+3!C'$!Q:(963E!&'9!Q'('$%9!9:<$'!9'$%'(!,'9'3E1$2+'%!Q'(3('3'(Fa!
!
!" a9$)#01%9#%%'(+#%%!;#.'(!"AJ?!`H$%'!V6B3/%,!BD(!L62+92+*&'%!$93!6/9,'92+1:99'%F!V$'(J:%!
6/9,'%:KK'%!9$%&!X*11'!,(:C'(!X6+(1*99$,='$3!:&'(!Q:(963E'9Fa!
!
!
>>5![).9$.-'()+&'(-!HB+1-0?!
!
T$(&!'$%!A/B9$2+3C'&D(B3$,'(!$%B:1,'!'$%'(!A/B9$2+39?B1$2+3J'(1'3E/%,!J'(1'3E3!:&'(!,'3>3'3;!9$%&!
93(6B('2+31$2+'!X:1,'%!&'%=C6(F!
!
H9!=*K'!'$%'!G'93(6B/%,!<','%!B6+(1*99$,'(!.>(?'(J'(1'3E/%,!-,(/%&9*3E1$2+!L3(6B6%3(6,!&'9!Q'(1'3E3'%!
'(B:(&'(1$2+S7!:&'(!B6+(1*99$,'(!Z>3/%,!$%!G'3(62+3F!
!
I'(!L3663-96%<6137!K/99!6C'(!&$'!Q'(1'3E/%,!&'(!A/B9$2+39?B1$2+3!%62+<'$9'%S!
!
>>>5!".8-&)%c!#0;!;&-0%).-'()+&'(-!HB+1-0?!
!
I$'!Q'(1'3E/%,!&'(!A/B9$2+39?B1$2+3!$93!E/,1'$2+!'$%'!Q'(1'3E/%,!&'(!I$'%93?B1$2+3F!
!
#>,1$2+'!X:1,'%M!
"!@/(D2=93'11/%,!J:%!'$%'(!G'B>(&'(/%,!
"!H%3E$'+'%!'$%'(!N'$3/%,9B/%=3$:%;!
"!ACK6+%/%,;!.D%&$,/%,!
!
Q'(B699'(!/%&!W(+'C'(('2+3M!
]'2+396%<613!I(F!A1B:%9!V>1E1;!./K?BKD+1'(!L3(F!jg;!kjgl4!]','%9C/(,;!!
Z'1F!gk!m4Ykm!hf!kf"g;!X6n!gk!m4Ykm!hf!kf"4j;!H"K6$1M!6F+:'1E1o=6%E1'$"+:'1E1F&'!!
Stand 01 / 2002
5