Din en 1991-1-1 Na

Nds. MBl. Nr.
37 a/2012
'(876&+(1250 'H]HPEHU
',1(11$

,&6 0LW',1(1
(UVDW]IU
',1XQG
',1
1DWLRQDOHU$QKDQJ±
1DWLRQDOIHVWJHOHJWH3DUDPHWHU±
(XURFRGH(LQZLUNXQJHQDXI7UDJZHUNH±
7HLO$OOJHPHLQH(LQZLUNXQJHQDXI7UDJZHUNH±:LFKWHQ
(LJHQJHZLFKWXQG1XW]ODVWHQLP+RFKEDX
1DWLRQDO$QQH[±
1DWLRQDOO\GHWHUPLQHGSDUDPHWHUV±
(XURFRGH$FWLRQVRQVWUXFWXUHV±
3DUW*HQHUDODFWLRQV±'HQVLWLHVVHOIZHLJKWLPSRVHGORDGVIRUEXLOGLQJV
$QQH[H1DWLRQDOH±
3DUDPqWUHVGpWHUPLQpVDXSODQQDWLRQDO±
',1'HXWVFKHV,QVWLWXWIU1RUPXQJH967%6DPPOXQJ%DXDXIVLFKWOLFKHLQJHIKUWH7HFKQLVFKH%DXEHVWLPPXQJHQZZZVWEEDXQRUPHQGH
(XURFRGH$FWLRQVVXUOHVVWUXFWXUHV±
3DUWLH$FWLRQVJpQpUDOHV±3RLGVYROXPLTXHVSRLGVSURSUHV
FKDUJHVG¶H[SORLWDWLRQEkWLPHQWV

*HVDPWXPIDQJ6HLWHQ
1RUPHQDXVVFKXVV%DXZHVHQ1$%DXLP',1
',1'HXWVFKHV,QVWLWXWIU1RUPXQJH9Â-HGH$UWGHU9HUYLHOIlOWLJXQJDXFKDXV]XJVZHLVH
QXUPLW*HQHKPLJXQJGHV',1'HXWVFKHV,QVWLWXWIU1RUPXQJH9%HUOLQJHVWDWWHW
$OOHLQYHUNDXIGHU1RUPHQGXUFK%HXWK9HUODJ*PE+%HUOLQ
3UHLVJUXSSH
ZZZGLQGH N>O
169
ZZZEHXWKGH
Nds. MBl. Nr. 37 a/2012
',1(11$
9RUZRUW
'LHVHV'RNXPHQWZXUGHYRP1$$$Ä(LQZLUNXQJHQDXI%DXWHQ6S&(17&6&³HUVWHOOW
'LHVHV'RNXPHQWELOGHWGHQ1DWLRQDOHQ$QKDQJ]X',1(1(XURFRGH(LQZLUNXQJHQDXI
7UDJZHUNH² 7HLO $OOJHPHLQH (LQZLUNXQJHQ DXI 7UDJZHUNH :LFKWHQ (LJHQJHZLFKW XQG 1XW]ODVWHQ LP
+RFKEDX
'LH (XURSlLVFKH 1RUP (1 UlXPW GLH 0|JOLFKNHLW HLQ HLQH 5HLKH YRQ VLFKHUKHLWVUHOHYDQWHQ
3DUDPHWHUQ QDWLRQDO IHVW]XOHJHQ 'LHVH QDWLRQDO IHVW]XOHJHQGHQ 3DUDPHWHU HQ 1DWLRQDOO\ GHWHUPLQHG
SDUDPHWHUV 1'3 XPIDVVHQ DOWHUQDWLYH 1DFKZHLVYHUIDKUHQ XQG $QJDEHQ HLQ]HOQHU :HUWH VRZLH GLH :DKO
YRQ .ODVVHQ DXV JHJHEHQHQ .ODVVLIL]LHUXQJVV\VWHPHQ 'LH HQWVSUHFKHQGHQ 7H[WVWHOOHQ VLQG LQ GHU
(XURSlLVFKHQ1RUPGXUFK+LQZHLVHDXIGLH0|JOLFKNHLWQDWLRQDOHU)HVWOHJXQJHQJHNHQQ]HLFKQHW(LQH/LVWH
GLHVHU 7H[WVWHOOHQ EHILQGHW VLFK LP 8QWHUDEVFKQLWW 1$ 'DUEHU KLQDXV HQWKlOW GLHVHU 1DWLRQDOH $QKDQJ
HUJlQ]HQGH QLFKW ZLGHUVSUHFKHQGH $QJDEHQ ]XU $QZHQGXQJ YRQ ',1(1
HQQRQFRQWUDGLFWRU\FRPSOHPHQWDU\LQIRUPDWLRQ1&,
'LHVHU1DWLRQDOH$QKDQJLVW%HVWDQGWHLOYRQ',1(1
',1(1 XQG GLHVHU 1DWLRQDOH $QKDQJ ',1(11$ HUVHW]HQ

',1XQG',1
bQGHUXQJHQ
*HJHQEHU',1XQG',1ZXUGHQIROJHQGHbQGHUXQJHQYRUJHQRPPHQ
D hEHUQDKPH GHU 5HJHOXQJHQ DXV ',1 XQG ',1 ]XU QDWLRQDOHQ

$QZHQGXQJYRQ',1(1
)UKHUH$XVJDEHQ
',1[
',1
',1[[

170
Nds. MBl. Nr. 37 a/2012
',1(11$
1$ $QZHQGXQJVEHUHLFK
'LHVHU 1DWLRQDOH $QKDQJ HQWKlOW QDWLRQDOH Ä$QZHLVXQJHQ XQG $QJDEHQ ]X (LQZLUNXQJHQ IU GLH
7UDJZHUNVSODQXQJ YRQ +RFKEDXWHQ XQG ,QJHQLHXUEDXZHUNHQ HLQVFKOLHOLFK JHRWHFKQLVFKHU *HVLFKWVSXQNWH
EH]JOLFK :LFKWHQ YRQ %DXVWRIIHQ XQG /DJHUJWHUQ (LJHQJHZLFKW YRQ %DXZHUNHQ XQG 1XW]ODVWHQ LP
+RFKEDX³GLHEHLGHU$QZHQGXQJYRQ',1(1LQ'HXWVFKODQG]XEHUFNVLFKWLJHQVLQG
'LHVHU1DWLRQDOH$QKDQJJLOWQXULQ9HUELQGXQJPLW',1(1
1$ 1DWLRQDOH)HVWOHJXQJHQ]XU$QZHQGXQJYRQ',1(1
1$ $OOJHPHLQHV
',1(1 ZHLVW DQ GHQ IROJHQGHQ 7H[WVWHOOHQ GLH 0|JOLFKNHLW QDWLRQDOHU )HVWOHJXQJHQ DXV
1'3

ELV
7DEHOOH
37DEHOOH
XQG
37DEHOOH
7DEHOOH
7DEHOOH
7DEHOOH
'DUEHU KLQDXV HQWKlOW 1$ HUJlQ]HQGH QLFKW ZLGHUVSUHFKHQGH $QJDEHQ ]XU $QZHQGXQJ YRQ
',1(1'LHVHVLQGGXUFKHLQYRUDQJHVWHOOWHVÄ1&,³JHNHQQ]HLFKQHW

XQG

$QKDQJ1$$

171
Nds. MBl. Nr. 37 a/2012
',1(11$
1$ 1DWLRQDOH)HVWOHJXQJHQ
'LH QDFKIROJHQGH 1XPPHULHUXQJ HQWVSULFKW GHU 1XPPHULHUXQJ YRQ ',1(1 E]Z HUJlQ]W
GLHVH
(LQWHLOXQJGHU(LQZLUNXQJHQ
1RUPDWLYH9HUZHLVXQJHQ
1&,]X
1$ ',1%DXJUXQG² 6LFKHUKHLWVQDFKZHLVH LP (UG XQG *UXQGEDX² (UJlQ]HQGH
5HJHOXQJHQ]X',1(1
1$ ',16WUDHQXQG:HJEUFNHQ²/DVWDQQDKPHQ
1$ ',1)DFKEHULFKW(LQZLUNXQJHQDXI%UFNHQ
1$ '$I6WE+HIW +LOIVPLWWHO ]XU %HUHFKQXQJ GHU 6FKQLWWJU|HQ XQG )RUPlQGHUXQJHQ YRQ 6WDKOEHWRQ
WUDJZHUNHQQDFK',1
(LJHQJHZLFKWH
1&,]X3
'LH FKDUDNWHULVWLVFKHQ:HUWH GHU (LJHQODVWHQ GHV 7UDJZHUNV XQG YRQ QLFKW WUDJHQGHQ 7HLOHQ GHV %DXZHUNV
VLQGDXVGHQ:LFKWHQE]Z)OlFKHQODVWHQGHU%DXWHLOHQDFK$QKDQJ$]XHUPLWWHOQ
1&,]X3
%HL GHU %HPHVVXQJ YRQ %DXWHLOHQ GHV +RFKEDXV VLQG GLH (LJHQODVWHQ YRQ ]% ORVHQ .LHV XQG
%RGHQVFKWWXQJHQ DXI 'lFKHUQ RGHU 'HFNHQ DOV YHUlQGHUOLFKH (LQZLUNXQJHQ DQ]XVHW]HQ 'LHV JLOW
LQVEHVRQGHUH GDQQ ZHQQ GLHVH (LQZLUNXQJHQ ]% LQIROJH YRQ 5HSDUDWXUDUEHLWHQ YRUEHUJHKHQG HQWIHUQW
ZHUGHQN|QQHQXQGZHQQVLHVLFKDXIGLH6WDQGVLFKHUKHLWGHV%DXZHUNVRGHUHLQ]HOQHU7HLOHGHV7UDJZHUNV
DXVZLUNHQN|QQHQ
1XW]ODVWHQ
1'3]X
7UDJZHUNH GLH GXUFK 0HQVFKHQ ]X 6FKZLQJXQJHQ DQJHUHJW ZHUGHQ N|QQHQ VLQG HQWVSUHFKHQG ]X
EHPHVVHQ'LH/DVWHQGLHVHU1RUPJHOWHQDOVYRUZLHJHQGUXKHQG

172
Nds. MBl. Nr. 37 a/2012
',1(11$
%HPHVVXQJVVLWXDWLRQ
1XW]ODVWHQ
1&,]X
'HU$EVFKQLWWZLUGGXUFKGLHIROJHQGHQ$EVlW]HHUJlQ]W
1$,Q *HElXGHQ XQG EDXOLFKHQ $QODJHQ GLH LQ GLH .DWHJRULHQ ( XQG ( VRZLH ( ELV (
HLQJHRUGQHWZHUGHQLVWLQMHGHP5DXPGLHQDFK7DEHOOH'(E]Z7DEHOOH'(DQJHQRPPHQH1XW]ODVW
DQ]XJHEHQ
1$%HL 'HFNHQ GLH YRQ 3HUVRQHQIDKU]HXJHQ RGHU YRQ *DEHOVWDSOHUQ EHIDKUHQ ZHUGHQ LVW DQ GHQ
=XIDKUWHQGLH]XOlVVLJH*HVDPWODVW6XPPHYRQ(LJHQJHZLFKWXQG1XW]ODVWDQ]XJHEHQ
1$$Q GHQ =XIDKUWHQ YRQ 'HFNHQ GLH YRQ VFKZHUHUHQ )DKU]HXJHQ EHIDKUHQ ZHUGHQ LVW GLH ]XOlVVLJH
*HVDPWODVWGHV)DKU]HXJVGHUHQWVSUHFKHQGHQ%UFNHQNODVVHQDFK',1DQ]XJHEHQ
1&, 1$ =XVlW]OLFKH5HJHOQIU)DKU]HXJYHUNHKUDXI+RINHOOHUGHFNHQXQGSODQPlLJ

EHIDKUEDUH'HFNHQIOlFKHQ
1$%HL+RINHOOHUGHFNHQXQGDQGHUH'HFNHQGLHSODQPlLJYRQ)DKU]HXJHQEHIDKUHQZHUGHQJHOWHQIU
GLH/DVWHQGHU%UFNHQNODVVHQELVQDFK',1
1$+RINHOOHUGHFNHQ GLH QXU LP %UDQGIDOO YRQ )HXHUZHKUIDKU]HXJHQ EHIDKUHQ ZHUGHQ VLQG IU GLH
%UFNHQNODVVH QDFK ',17DEHOOH ]X EHUHFKQHQ 'DEHL LVW MHGRFK QXU HLQ (LQ]HO
IDKU]HXJLQXQJQVWLJVWHU6WHOOXQJDQ]XVHW]HQDXIGHQXPOLHJHQGHQ)OlFKHQLVWGLHJOHLFKPlLJYHUWHLOWH/DVW
GHU +DXSWVSXU LQ 5HFKQXQJ ]X VWHOOHQ 'HU QDFK ',1 JHIRUGHUWH 1DFKZHLV IU HLQH HLQ]HOQH $FKVODVW
YRQN1GDUIHQWIDOOHQ'LH1XW]ODVWGDUIDOVYRUZLHJHQGUXKHQGHLQJHVWXIWZHUGHQ
(LJHQJHZLFKWYRQ%DXWHLOHQ
&KDUDNWHULVWLVFKH:HUWHIUGDV(LJHQJHZLFKW
=XVlW]OLFKH)HVWOHJXQJHQIU%UFNHQ
1'3]XELV
ILQGHWNHLQH$QZHQGXQJ]XVlW]OLFKH)HVWOHJXQJHQIU%UFNHQVLQGGHP',1)DFKEHULFKW
E]Z',1(1]XHQWQHKPHQ

173
Nds. MBl. Nr. 37 a/2012
',1(11$
1XW]ODVWHQLP+RFKEDX
&KDUDNWHULVWLVFKH:HUWHIU1XW]ODVWHQ
1XW]XQJVNDWHJRULHQ
1'3]XXQG7DEHOOHXQG7DEHOOH
7DEHOOHXQG7DEHOOHVLQGGXUFKGLHIROJHQGH7DEHOOH'(]XHUVHW]HQ
7DEHOOH'(²/RWUHFKWH1XW]ODVWHQIU'HFNHQ7UHSSHQXQG%DONRQH
6SDOWH
H
TN 4N
=HLOH .DWHJRULH 1XW]XQJ %HLVSLHOH
N1Pð N1
)U:RKQ]ZHFNHQLFKWJHHLJQHWHUDEHU]XJlQJOLFKHU
$ 6SLW]E|GHQ
'DFKUDXPELVPOLFKWHU+|KH
'HFNHQPLWDXVUHLFKHQGHU4XHUYHUWHLOXQJGHU/DVWHQ
$ $
:RKQXQG
5lXPHXQG)OXUHLQ:RKQJHElXGHQ%HWWHQUlXPHLQ
.UDQNHQKlXVHUQ+RWHO]LPPHUHLQVFKO]XJHK|ULJHU

²
$XIHQWKDOWVUlXPH .FKHQXQG%lGHU
ZLH$DEHURKQHDXVUHLFKHQGH4XHUYHUWHLOXQJGHU F
$
/DVWHQ
)OXUHLQ%URJHElXGHQ%URIOlFKHQ$U]WSUD[HQRKQH
% VFKZHUHV*HUlW6WDWLRQVUlXPH$XIHQWKDOWVUlXPH
HLQVFKOGHU)OXUH.OHLQYLHKVWlOOH
%URIOlFKHQ$UEHLWV )OXUHXQG.FKHQLQ.UDQNHQKlXVHUQ+RWHOV$OWHQ
% IOlFKHQ)OXUH KHLPHQ)OXUHLQ,QWHUQDWHQXVZ%HKDQGOXQJVUlXPH
%
LQ.UDQNHQKlXVHUQHLQVFKO2SHUDWLRQVUlXPHRKQH
VFKZHUHV*HUlW.HOOHUUlXPHLQ:RKQJHElXGHQ
% $OOH%HLVSLHOHYRQ%X%MHGRFKPLWVFKZHUHP*HUlW
)OlFKHQPLW7LVFKHQ]%.LQGHUWDJHVVWlWWHQ
& .LQGHUNULSSHQ6FKXOUlXPH&DIpV5HVWDXUDQWV
6SHLVHVlOH/HVHVlOH(PSIDQJVUlXPH/HKUHU]LPPHU
)OlFKHQPLWIHVWHU%HVWXKOXQJ]%)OlFKHQLQ.LUFKHQ
&
7KHDWHUQRGHU.LQRV.RQJUHVVVlOH+|UVlOH:DUWHVlOH
5lXPH9HUVDPP )UHLEHJHKEDUH)OlFKHQ]%0XVHXPVIOlFKHQ$XVVWHO
OXQJVUlXPHXQG OXQJVIOlFKHQ(LQJDQJVEHUHLFKHLQ|IIHQWOLFKHQ
& )OlFKHQGLHGHU$Q *HElXGHQ+RWHOVQLFKWEHIDKUEDUH+RINHOOHUGHFNHQ
VDPPOXQJYRQ3HU VRZLHGLH]XU1XW]XQJVNDWHJRULH&ELV&
& VRQHQGLHQHQN|QQHQ JHK|ULJHQ)OXUH
PLW$XVQDKPHYRQ
6SRUWXQG6SLHOIOlFKHQ]%7DQ]VlOH6SRUWKDOOHQ
& XQWHU$%'XQG/
IHVWJHOHJWHQ *\PQDVWLNXQG.UDIWVSRUWUlXPH%KQHQ
.DWHJRULHQ
)OlFKHQIUJURH0HQVFKHQDQVDPPOXQJHQ]%LQ
& *HElXGHQZLH.RQ]HUWVlOH7HUUDVVHQXQG
(LQJDQJVEHUHLFKHVRZLH7ULEQHQPLWIHVWHU%HVWXKOXQJ
)OlFKHQPLWUHJHOPlLJHU1XW]XQJGXUFKHUKHEOLFKH
& 0HQVFKHQDQVDPPOXQJHQ7ULEQHQRKQHIHVWH%HVWXK
OXQJ

174
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH'(IRUWJHVHW]W
6SDOWH
H
TN 4N
=HLOH .DWHJRULH 1XW]XQJ %HLVSLHOH
N1Pð N1
)OlFKHQYRQ9HUNDXIVUlXPHQELVPð*UXQGIOlFKHLQ
'
:RKQ%URXQGYHUJOHLFKEDUHQ*HElXGHQ
' ' 9HUNDXIVUlXPH )OlFKHQLQ(LQ]HOKDQGHOVJHVFKlIWHQXQG:DUHQKlXVHUQ
)OlFKHQZLH'MHGRFKPLWHUK|KWHQ(LQ]HOODVWHQLQIROJH
'
KRKHU/DJHUUHJDOH

)OlFKHQLQ)DEULNHQD XQG:HUNVWlWWHQDPLWOHLFKWHP
(
/DJHU)DEULNHQXQG %HWULHEXQG)OlFKHQLQ*URYLHKVWlOOHQ
:HUNVWlWWHQ6WlOOH
( (
/DJHUUlXPHXQG
$OOJHPHLQH/DJHUIOlFKHQHLQVFKOLHOLFK%LEOLRWKHNHQ E
=XJlQJH )OlFKHQLQ)DEULNHQDXQG:HUNVWlWWHQDPLWPLWWOHUHP
( E
RGHUVFKZHUHP%HWULHE
7UHSSHQXQG7UHSSHQSRGHVWHLQ:RKQJHElXGHQ
7
%URJHElXGHQXQGYRQ$U]WSUD[HQRKQHVFKZHUHV*HUlW
7UHSSHQXQG $OOH7UHSSHQXQG7UHSSHQSRGHVWHGLHQLFKWLQ7RGHU
7G 7
7UHSSHQSRGHVWH 7HLQJHRUGQHWZHUGHQN|QQHQ

=XJlQJHXQG7UHSSHQYRQ7ULEQHQRKQHIHVWH6LW]
7
SOlW]HGLHDOV)OXFKWZHJHGLHQHQ
=XJlQJH%DONRQH 'DFKWHUUDVVHQ/DXEHQJlQJH/RJJLHQXVZ%DONRQH
=G
XQGlKQOLFKHV $XVVWLHJVSRGHVWH

D 1XW]ODVWHQLQ)DEULNHQXQG:HUNVWlWWHQJHOWHQDOVYRUZLHJHQGUXKHQG,P(LQ]HOIDOOVLQGVLFKKlXILJZLHGHUKROHQGH/DVWHQMHQDFK
*HJHEHQKHLWDOVQLFKWYRUZLHJHQGUXKHQGH/DVWHQHLQ]XRUGQHQ
E %HL GLHVHQ:HUWHQ KDQGHOW HV VLFK XP 0LQGHVWZHUWH ,Q )lOOHQ LQ GHQHQ K|KHUH /DVWHQ YRUKHUUVFKHQ VLQG GLH K|KHUHQ /DVWHQ
DQ]XVHW]HQ
F )U GLH :HLWHUOHLWXQJ GHU /DVWHQ LQ 5lXPHQ PLW 'HFNHQ RKQH DXVUHLFKHQGH 4XHUYHUWHLOXQJ DXI VWW]HQGH %DXWHLOH GDUI GHU
DQJHJHEHQH:HUWXPN1PðDEJHPLQGHUWZHUGHQ
G +LQVLFKWOLFK GHU (LQZLUNXQJVNRPELQDWLRQHQ VLQG GLH (LQZLUNXQJHQ GHU 1XW]XQJVNDWHJRULH GHV MHZHLOLJHQ *HElXGHV RGHU
*HElXGHWHLOV]X]XRUGQHQ
H )DOOV GHU 1DFKZHLV GHU |UWOLFKHQ 0LQGHVWWUDJIlKLJNHLW HUIRUGHUOLFK LVW ]% EHL %DXWHLOHQ RKQH DXVUHLFKHQGH 4XHUYHUWHLOXQJ GHU
/DVWHQVRLVWHUPLWGHQFKDUDNWHULVWLVFKHQ:HUWHQIUGLH(LQ]HOODVW4NRKQHhEHUODJHUXQJPLWGHU)OlFKHQODVWTN]XIKUHQ'LH
$XIVWDQGVIOlFKHIU4NXPIDVVWHLQ4XDGUDWPLWHLQHU6HLWHQOlQJHYRQPP

*U|HGHU(LQZLUNXQJHQ
1&,]X
6WDWWHLQHVJHQDXHQ1DFKZHLVHVGDUIGHU (LQIOXVVOHLFKWHUXQEHODVWHWHU7UHQQZlQGH ELV ]XHLQHU+|FKVWODVW
YRQ N1P :DQGOlQJH GXUFK HLQHQ JOHLFKPlLJ YHUWHLOWHQ =XVFKODJ ]XU 1XW]ODVW 7UHQQZDQG]XVFKODJ
EHUFNVLFKWLJW ZHUGHQ $XVJHQRPPHQ VLQG :lQGH GLH SDUDOOHO ]X GHQ %DONHQ YRQ 'HFNHQ RKQH
DXVUHLFKHQGH4XHUYHUWHLOXQJVWHKHQ
$OV =XVFKODJ ]XU 1XW]ODVW LVW EHL :lQGHQ GLH HLQVFKOLHOLFK GHV 3XW]HV K|FKVWHQV HLQH /DVW YRQ N1P
:DQGOlQJH HUEULQJHQ PLQGHVWHQV N1P EHL :lQGHQ GLH PHKU DOV HLQH /DVW YRQ N1P XQG YRQ
K|FKVWHQVN1P:DQGOlQJHHUEULQJHQPLQGHVWHQVN1P DQ]XVHW]HQ%HL1XW]ODVWHQYRQN1PXQG
PHKULVWGLHVHU=XVFKODJQLFKWHUIRUGHUOLFK
/DVWHQLQIROJHEHZHJOLFKHU7UHQQZlQGHPVVHQDOV1XW]ODVWEHKDQGHOWZHUGHQ

175
Nds. MBl. Nr. 37 a/2012
',1(11$
1'3]X
$EVDW]LVWGXUFKIROJHQGHQ:RUWODXW]XHUVHW]HQ
)UGLH1XW]XQJVNDWHJRULHQ$%XQG=GDUIGHU$EPLQGHUXQJVEHLZHUW D$QDFKIROJHQGHU*OHLFKXQJEHVWLPPW
ZHUGHQ
D$ d

VLHKH%LOG1$ELV%LOG1$ D'(
$
'DEHLLVW$GLH(LQ]XJVIOlFKHGHVVHNXQGlUHQ7UDJJOLHGHVLQPð
)UGLH1XW]XQJVNDWHJRULHQ&ELV(GDUIGHU$EPLQGHUXQJVEHLZHUW D$QDFKIROJHQGHU*OHLFKXQJEHVWLPPW
ZHUGHQ
D$ d

VLHKH%LOG1$ELV%LOG1$ E'(
$
%LOG1$²/DVWHLQ]XJVIOlFKHQIUGLH6FKQLWWJU|HQHUPLWWOXQJYRQ0LWWHOXQG5DQGIHOGHUQ
KLHU$!$!$

176
Nds. MBl. Nr. 37 a/2012
',1(11$
%LOG1$²/DVWDEPLQGHUXQJPLWIHOGZHLVHXQWHUVFKLHGOLFKHQDL:HUWHQKLHUD!D!D
%LOG1$²/DVWDEPLQGHUXQJPLWHLQKHLWOLFKHQDL:HUWHQKLHUYHUHLQIDFKWDPD[ D

1'3]X
:HQQIUGLH%HPHVVXQJGHUYHUWLNDOHQ7UDJJOLHGHU1XW]ODVWHQDXVPHKUHUHQ6WRFNZHUNHQPDJHEHQGVLQG
GUIHQGLH1XW]ODVWHQGHU.DWHJRULHQ$ELV'(((ELV(7XQG=PLWGHPIROJHQGHQ)DNWRU DQ
DEJHPLQGHUWZHUGHQ
D .DWHJRULH$ELV'= DQ Q '(
E .DWHJRULH(((ELV(XQG7 DQ
'DEHLLVW
Q GLH $Q]DKO GHU 6WRFNZHUNH Q! REHUKDOE GHU EHODVWHWHQ 6WW]HQ XQG :lQGH PLW GHU JOHLFKHQ
1XW]XQJVNDWHJRULH
'HU )DNWRU D$ GDUI IU HLQ %DXWHLO QLFKW JOHLFK]HLWLJ PLW GHP )DNWRU DQ DQJHVHW]W ZHUGHQ (V GDUI DEHU GHU
JQVWLJHUHGHUEHLGHQ:HUWHDQJHVHW]WZHUGHQ
/DJHUIOlFKHQXQG)OlFKHQIULQGXVWULHOOH1XW]XQJ
*U|HGHU(LQZLUNXQJHQ
1'3]X37DEHOOH
6LHKHKLHU]X7DEHOOH'(=HLOHQXQG
7DEHOOHLVWGXUFKGLHIROJHQGH7DEHOOH'(]XHUVHW]HQ

177
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH'(²1XW]ODVWHQDXI/DJHUIOlFKHQPLW*DEHOVWDSOHUQ
TN 4N
1XW]XQJVNDWHJRULHQ
N1P N1
.DWHJRULH( /DJHUIOlFKHQGLHPLW*DEHOVWDSOHUQGHU
VLHKH.ODVVH)/7DEHOOH
.ODVVH)/EHIDKUHQZHUGHQ
.DWHJRULH( /DJHUIOlFKHQGLHPLW*DEHOVWDSOHUQGHU VLHKH.ODVVH)/ELV)/

.ODVVH)/ELV)/EHIDKUHQZHUGHQ 7DEHOOH

(LQZLUNXQJHQLQIROJH*DEHOVWDSOHUQ
1&,]X
'LH$EVlW]HXQGVLQGGXUFKIROJHQGHQ:RUWODXW]XHUVHW]HQ
'HU6FKZLQJEHLZHUWEHWUlJWM VRIHUQNHLQJHQDXHUHU1DFKZHLVJHIKUWZLUG
)UEHUVFKWWHWH%DXZHUNHLVWM uKt '(

'DEHLLVW
K GLHhEHUVFKWWXQJVK|KHLQP
'HU6FKZLQJEHLZHUWMIU)OlFKHQQDFKLVWLQ',1HQWKDOWHQ

178
Nds. MBl. Nr. 37 a/2012
',1(11$
3DUNKlXVHUXQG%HUHLFKHPLW)DKU]HXJYHUNHKU%UFNHQVLQGDXVJHVFKORVVHQ

*U|HGHU(LQZLUNXQJHQ
1'3]X7DEHOOH
7DEHOOH'(²/RWUHFKWH1XW]ODVWHQIU3DUNKlXVHUXQG)OlFKHQPLW)DKU]HXJYHUNHKU
6SDOWH
$E TN u4.
=HLOH .DWHJRULH 1XW]XQJ
Pð N1Pð N1
) 9HUNHKUVXQG3DUNIOlFKHQIUOHLFKWH d RGHU
) )DKU]HXJH*HVDPWODVWdN1 ! RGHU D
) d RGHU
!
=XIDKUWVUDPSHQ
) RGHU D
D ,QGHQ.DWHJRULHQ)XQG)N|QQHQGLH$FKVODVWu4. N1RGHUGLH5DGODVWHQ4. N1IUGHQ1DFKZHLV|UWOLFKHU
%HDQVSUXFKXQJHQ ]% 4XHUNUDIW DP $XIODJHU RGHU 'XUFKVWDQ]HQ XQWHU HLQHU 5DGODVW PDJHEHQG ZHUGHQ )U 4. LVW GDV
/DVWPRGHOOJHPl%LOGDEHUPLWHLQHU6HLWHQOlQJHGHUTXDGUDWLVFKHQ$XIVWDQGVIOlFKHYRQD PPDQ]XQHKPHQ
E )UHLQDFKVLJJHVSDQQWH3ODWWHQZLUGGLH/DVWHLQ]XJVIOlFKH $DOV3URGXNWGHU6WW]ZHLWHXQGGHUPLWZLUNHQGHQ3ODWWHQEUHLWH EP
IU GLH $FKVODVW u4. QDFK %LOG EHVWLPPW 'LH PLWZLUNHQGH 3ODWWHQEUHLWH EP GDUI PLW JHHLJQHWHQ +LOIVPLWWHOQ EHUHFKQHW
ZHUGHQ ]% QDFK +HIW GHV '$I6WE )U %DXWHLOH GLH GLH /DVWHQ ZHLWHUOHLWHQ ]% 8QWHU]JH 6WW]HQ ZLUG GLH
/DVWHLQ]XJVIOlFKHQDFK%LOG1$EHVWLPPW

'DFKNRQVWUXNWLRQHQ
*U|HGHU(LQZLUNXQJHQ
1'3]X7DEHOOH
7DEHOOH'(²1XW]ODVWHQIU'lFKHU
6SDOWH
4 .
=HLOH .DWHJRULH 1XW]XQJ
N1
QLFKWEHJHKEDUH'lFKHUDXHUIUEOLFKH(UKDOWXQJV
+
PDQDKPHQ5HSDUDWXUHQ
(LQH hEHUODJHUXQJ GHU (LQZLUNXQJHQ QDFK 7DEHOOH'( PLW GHQ 6FKQHHODVWHQ LVW QLFKW HUIRUGHUOLFK
XQDEKlQJLJREGLH6FKQHHODVWRGHUGLH/DVWGHU.DWHJRULH+GLH/HLWHLQZLUNXQJLVW
1&,]X7DEHOOH

179
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH'(²1XW]ODVWHQDXI'DFKIOlFKHQGHU.DWHJRULH.PLW+XEVFKUDXEHUODQGHP|JOLFKNHLW
6SDOWH
+XEVFKUDXEHU 6HLWHQOlQJHQHLQHU
=XOlVVLJHV
5HJHOODVW4N TXDGUDWLVFKHQ
=HLOH .DWHJRULH $EIOXJJHZLFKW
$XIVWDQGVIOlFKH
W N1 PP
+&
+&D +&
+&
D 'LH(LQZLUNXQJHQVLQGZLHGLHMHQLJHQGHU.DWHJRULH*]XNRPELQLHUHQ

,Q GHU (EHQH GHU 6WDUW XQG /DQGHIOlFKH XQG GHV XPJHEHQGHQ 6LFKHUKHLWVVWUHLIHQV LVW HLQH KRUL]RQWDOH
1XW]ODVW 4N QDFK 7DEHOOH '( 6SDOWH DQ GHU IU GHQ XQWHUVXFKWHQ 4XHUVFKQLWW HLQHV %DXWHLOV MHZHLOV
XQJQVWLJVWHQ6WHOOHDQ]XQHKPHQ
$XHUGHP VLQG GLH %DXWHLOH DXFK IU HLQH JOHLFKPlLJ YHUWHLOWH 1XW]ODVW YRQ N1P PLW 9ROOODVW GHU
HLQ]HOQHQ )HOGHU LQ XQJQVWLJVWHU =XVDPPHQZLUNXQJ ² IHOGZHLVH YHUlQGHUOLFK ² ]X EHUHFKQHQ 'HU
XQJQVWLJVWH:HUWLVWPDJHEHQG
1&,]X
LVWXPGLHIROJHQGHQ$EVlW]H]XHUJlQ]HQ
1$)U )OlFKHQ YRQ %HJHKXQJVVWHJHQ GLH DXVVFKOLHOLFK 5HWWXQJVZHJH GDUVWHOOHQ LVW HLQ :HUW YRQ
TN N1PðDQ]XVHW]HQ
1$%HL 'DFKODWWHQ VLQG ]ZHL (LQ]HOODVWHQ YRQ MH N1 LQ GHQ lXHUHQ 9LHUWHOSXQNWHQ GHU 6WW]ZHLWH
DQ]XQHKPHQ )U K|O]HUQH 'DFKODWWHQ PLW 4XHUVFKQLWWVDEPHVVXQJHQ GLH VLFK HUIDKUXQJVJHPl EHZlKUW
KDEHQLVWEHL6SDUUHQDEVWlQGHQELVHWZDPNHLQ1DFKZHLVHUIRUGHUOLFK
1$/HLFKWH6SURVVHQGUIHQPLWHLQHU(LQ]HOODVWYRQN1LQXQJQVWLJVWHU6WHOOXQJEHUHFKQHWZHUGHQ
ZHQQGLH'lFKHUQXUPLW+LOIHYRQ%RKOHQXQG/HLWHUQEHJHKEDUVLQG
+RUL]RQWDOODVWHQDXI=ZLVFKHQZlQGHXQG$EVWXU]VLFKHUXQJ
1'3]X7DEHOOH
'LH$EVlW]HXQGVRZLH7DEHOOHVLQGGXUFKIROJHQGHQ:RUWODXW]XHUVHW]HQ
)UKRUL]RQWDOH1XW]ODVWHQTNLQIROJHYRQ3HUVRQHQDXI%UVWXQJHQ*HOlQGHUXQGDQGHUH.RQVWUXNWLRQHQ
GLHDOV$EVSHUUXQJGLHQHQJLOW7DEHOOH'(

180
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH'(²+RUL]RQWDOH/DVWHQDXI=ZLVFKHQZlQGHXQG$EVWXU]VLFKHUXQJHQ
6SDOWH
+RUL]RQWDOH1XW]ODVWTN
=HLOH %HODVWHWH)OlFKHQDFK.DWHJRULH
N1P
$%+)EELV)E7=D
%%&ELV&'(F(F(FELV(F)/EELV

)/E+&7=D
&&7
D )U .DWHJRULH = LVW GLH=XRUGQXQJ LQ =HLOH E]Z =HLOH HQWVSUHFKHQG GHU ]XJHK|ULJHQ PDJHEOLFKHQ 1XW]XQJVNDWHJRULH QDFK
7DEHOOH'(YRU]XQHKPHQ
E $QSUDOOZLUGGXUFKNRQVWUXNWLYH0DQDKPHQDXVJHVFKORVVHQ
F %HL )OlFKHQ GHU .DWHJRULH ( ( ( ELV ( GLH QXU ]X .RQWUROO XQG :DUWXQJV]ZHFNHQ EHJDQJHQ ZHUGHQ VLQG GLH
/DVWHQLQ$EVWLPPXQJPLWGHP%DXKHUUQIHVW]XOHJHQMHGRFKPLQGHVWHQVN1P

'LH KRUL]RQWDOHQ 1XW]ODVWHQ QDFK 7DEHOOH'( VLQG LQ $EVWXU]ULFKWXQJ LQ YROOHU +|KH XQG LQ GHU
*HJHQULFKWXQJPLWPLQGHVWHQVMHGRFKN1PDQ]XVHW]HQ
1&,]X
'HU$EVFKQLWWLVWXPGLHIROJHQGHQ$EVlW]H]XHUJlQ]HQ
1$1HEHQGHUYRUJHVFKULHEHQHQ:LQGODVWXQGHWZDLJHQDQGHUHQZDDJHUHFKWZLUNHQGHQ/DVWHQVLQG]XP
(U]LHOHQ HLQHU DXVUHLFKHQGHQ /lQJV XQG 4XHUVWHLILJNHLW EHOLHELJ JHULFKWHWH +RUL]RQWDOODVWHQ ]X EHUFN
VLFKWLJHQ
1$)U7ULEQHQEDXWHQXQGlKQOLFKH6LW]XQG6WHKHLQULFKWXQJHQLVWHLQHLQ)XERGHQK|KHDQJUHLIHQGH
+RUL]RQWDOODVWYRQGHUORWUHFKWHQ1XW]ODVWDQ]XVHW]HQ
1$%HL *HUVWHQ LVW MH 5VWODJH HLQH DQJUHLIHQGH +RUL]RQWDOODVW YRQ DOOHU ]XJHK|ULJHQ ORWUHFKWHQ
/DVWHQDQ]XVHW]HQ
1$=XU6LFKHUXQJJHJHQ8PNLSSHQYRQ(LQEDXWHQGLHLQQHUKDOEYRQJHVFKORVVHQHQ%DXZHUNHQVWHKHQ
XQG NHLQHU :LQGEHDQVSUXFKXQJ XQWHUOLHJHQ LVW HLQH +RUL]RQWDOODVW YRQ GHU *HVDPWODVW LQ +|KH GHV
6FKZHUSXQNWHVDQ]XVHW]HQ

181
Nds. MBl. Nr. 37 a/2012
',1(11$
1&, $QKDQJ1$$
LQIRUPDWLY

:LFKWHQXQG)OlFKHQODVWHQ
7DEHOOH$'(²:LFKWHQXQG%|VFKXQJVZLQNHOYRQJHZHUEOLFKHQXQGLQGXVWULHOOHQ/DJHUVWRIIHQ
)OlFKHQODVW %|VFKXQJV
=HLOH *HJHQVWDQG
N1P ZLQNHO
(LVHQHU]
5DVHQHLVHQHU]
%UDVLOHU]
)DVHUQ=HOOXORVHLQ%DOOHQJHSUHVVW
)DXOVFKODPP
ELV9ROXPHQDQWHLODQ:DVVHU

EHU 9ROXPHQDQWHLODQ

:DVVHU
)LVFKPHKO
+RO]VSlQHORVHJHVFKWWHW
+RO]ZROOH
ORVH
JHSUHVVW ²

.DUELGLQ6WFNHQ
.RUNJHSUHVVW ²
/LQROHXPQDFK',1(1LQ5ROOHQ ²
3RU]HOODQRGHU6WHLQJXWJHVWDSHOW ²
39&%HOlJHQDFK',1(1LQ5ROOHQ ²
6RGD
JHJOKW
NULVWDOOLQ
:ROOH%DXPZROOHJHSUHVVWOXIWJHWURFNQHW ²

182
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH1$$²:LFKWHQIU0DXHUZHUNPLW1RUPDO/HLFKWXQG'QQEHWWP|UWHO
5RKGLFKWH :LFKWHLQN1PñIU0DXHUZHUNPLW
JFPñ 1RUPDOP|UWHO /HLFKWRGHU'QQEHWWP|UWHO
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV
ELV

7DEHOOH1$$²:LFKWHQIU%DXSODWWHQXQG3ODQEDXSODWWHQDXVXQEHZHKUWHP3RUHQEHWRQ
QDFK',1
D
:LFKWH
=HLOH 5RKGLFKWHNODVVH
N1Pñ

D
'LH:HUWHVFKOLHHQGHQ)XJHQP|UWHOXQGGLHEOLFKH)HXFKWHHLQ%HL9HUZHQGXQJYRQ/HLFKWXQG
'QQEHWWP|UWHOGUIHQGLHFKDUDNWHULVWLVFKHQ:HUWHXPN1PYHUPLQGHUWZHUGHQ

7DEHOOH1$$²:LFKWHQIU'DFK:DQGXQG'HFNHQSODWWHQDXVEHZHKUWHP3RUHQEHWRQQDFK
',1
:LFKWH
=HLOH 5RKGLFKWHNODVVH
N1P

183
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH1$$²)OlFKHQODVWHQIU*LSV:DQGEDXSODWWHQQDFK',1(1XQG*LSVNDUWRQSODWWHQ
QDFK',1
)OlFKHQODVW
5RKGLFKWH
=HLOH *HJHQVWDQG MHFP'LFNH
NODVVH
N1P
3RUHQJLSV±:DQGEDXSODWWHQ
*LSV±:DQGEDXSODWWHQ
*LSVNDUWRQSODWWHQ ²

7DEHOOH1$$²)OlFKHQODVWHQIU3XW]HRKQHXQGPLW3XW]WUlJHUQ
)OlFKHQODVW
=HLOH *HJHQVWDQG
N1P
*LSVNDONSXW]
DXI3XW]WUlJHUQ]%=LHJHOGUDKWJHZHEH6WUHFNPHWDOO

EHLPP0|UWHOGLFNH
DXI+RO]ZROOHOHLFKWEDXSODWWHQPLWHLQHU'LFNHYRQ

PPXQG0|UWHOPLWHLQHU'LFNHYRQPP
DXI+RO]ZROOHOHLFKWEDXSODWWHQPLWHLQHU'LFNHYRQ

PPGLFNHQXQG0|UWHOPLWHLQHU'LFNHYRQPP
*LSVSXW]'LFNHPP
.DON.DONJLSVXQG*LSVVDQGP|UWHO'LFNHPP

.DON]HPHQWP|UWHO'LFNHPP
/HLFKWSXW]QDFK',1'LFNHPP

3XW]DXV3XW]XQG0DXHUELQGHUQDFK

',1'LFNHPP
5RKUGHFNHQSXW]*LSV'LFNHPP
:lUPHGlPPSXW]V\VWHP:'36'lPPSXW]
'LFNHPP
'LFNHPP
'LFNHPP

:lUPHGlPPEHNOHLGXQJ DXV .DON]HPHQWSXW] PLW HLQHU

'LFNHYRQPPXQG+RO]ZROOHOHLFKWEDXSODWWHQ
3ODWWHQGLFNHPP
3ODWWHQGLFNHPP
3ODWWHQGLFNHPP

:lUPHGlPPYHUEXQGV\VWHP:'96DXVPP
GLFNHPEHZHKUWHP2EHUSXW]XQG6FKDXPNXQVWVWRII
QDFK',19XQG
',1RGHU)DVHUGlPPVWRIIQDFK
',19XQG',1
=HPHQWP|UWHO'LFNHPP

184
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH1$$²)OlFKHQODVWHQYRQ)XERGHQXQG:DQGEHOlJHQ
)OlFKHQODVW

N1P FP
$VSKDOWEHWRQ
$VSKDOWPDVWL[
*XVVDVSKDOW
%HWRQZHUNVWHLQSODWWHQ7HUUD]]R
NXQVWKDU]JHEXQGHQH:HUNVWHLQSODWWHQ
(VWULFK
&DOFLXPVXOIDWHVWULFK$QK\GULWHVWULFK1DWXU

.XQVWXQG5($D±*LSVHVWULFK
*LSVHVWULFK
*XVVDVSKDOWHVWULFK
,QGXVWULHHVWULFK
.XQVWKDU]HVWULFK
0DJQHVLDHVWULFKQDFK',1PLWEHJHKEDUHU
1XW]VFKLFKWEHLHLQRGHUPHKUVFKLFKWLJHU$XV
IKUXQJ
8QWHUVFKLFKWEHLPHKUVFKLFKWLJHU$XVIKUXQJ
=HPHQWHVWULFK
*ODVVFKHLEHQ
*XPPL
.HUDPLVFKH:DQGIOLHVHQ6WHLQJXWHLQVFKOLHOLFK

9HUOHJHP|UWHO
.HUDPLVFKH%RGHQIOLHVHQ6WHLQ]HXJXQG

6SDOWSODWWHQHLQVFKOLHOLFK9HUOHJHP|UWHO
.XQVWVWRII±)XERGHQEHODJ
/LQROHXP
1DWXUVWHLQSODWWHQHLQVFKOLHOLFK9HUOHJHP|UWHO
7HSSLFKERGHQ
D 5DXFKJDVHQWVFKZHIHOXQJVDQODJH

185
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH1$$²)OlFKHQODVWHQYRQORVHQ6WRIIHQ
)OlFKHQODVW

N1P FP
%LPVNLHVJHVFKWWHW
%OlKJOLPPHUJHVFKWWHW
%OlKSHUOLW
%OlKVFKLHIHUXQG%OlKWRQJHVFKWWHW
)DVHUGlPPVWRIIHQDFK',19XQG
',1]%*ODV6FKODFNHQ
6WHLQIDVHU
)DVHUVWRIIHELWXPLQLHUWDOV6FKWWXQJ
*XPPLVFKQLW]HO
+DQIVFKHEHQELWXPLQLHUW
+RFKRIHQVFKODFNHQVDQG
.LHVHOJXU
.RUNVFKURWJHVFKWWHW
0DJQHVLDJHEUDQQW
6FKDXPNXQVWVWRIIH

7DEHOOH1$$²)OlFKHQODVWHQYRQ3ODWWHQ0DWWHQXQG%DKQHQ
)OlFKHQODVW

N1P FP
$VSKDOWSODWWHQ
+RO]ZROOH/HLFKWEDXSODWWHQQDFK',1
3ODWWHQGLFNHPP
3ODWWHQGLFNH!PP
.LHVHOJXUSODWWHQ
.RUNVFKURWSODWWHQ DXV LPSUlJQLHUWHP .RUN QDFK

',1ELWXPLHUW
0HKUVFKLFKW/HLFKWEDXSODWWHQQDFK

',1XQDEKlQJLJYRQGHU'LFNH
=ZHLVFKLFKWSODWWHQ
'UHLVFKLFKWSODWWHQ
.RUNVFKURWSODWWHQDXV%DFNNRUNQDFK

',1
3HUOLWHSODWWHQ
3RO\XUHWKDQ2UWVFKDXPQDFK',1

6FKDXPJODV5RKGLFKWHJFP LQ'LFNHQYRQ
FPELVFPPLW3DSSHNDVFKLHUXQJXQG
9HUNOHEXQJ
6FKDXPNXQVWVWRIISODWWHQQDFK

',19XQG',1

186
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH1$$²)OlFKHQODVWHQIU'HFNXQJHQDXV'DFK]LHJHOQ'DFKVWHLQHQXQG*ODVGHFNVWRIIHQ
)OlFKHQODVWHQD
=HLOH *HJHQVWDQG
N1P
'DFKVWHLQHDXV%HWRQPLWPHKUIDFKHU

)XYHUULSSXQJXQGKRFKOLHJHQGHP/lQJVIDO]

ELV 6WFNP

EHU 6WFNP
'DFKVWHLQHDXV%HWRQPLWPHKUIDFKHU

)XYHUULSSXQJXQGWLHIOLHJHQGHP/lQJVIDO]

ELV 6WFNP

EHU 6WFNP
%LEHUVFKZDQ]]LHJHO PP [ PP XQG
PP[PPXQGHEHQH'DFKVWHLQHDXV%HWRQ
LP%LEHUIRUPDW
6SOLHGDFKHLQVFKOLHOLFK6FKLQGHOQ
'RSSHOGDFKXQG.URQHQGDFK
)DO]]LHJHO5HIRUPSIDQQHQ)DO]SIDQQHQ)ODFK

GDFKSIDQQHQ
*ODVGHFNVWRIIH EHLJOHLFKHU
'DFKGHFNXQJVDUW

ZLHLQGHQ
=HLOHQELV

*URIRUPDWLJH3IDQQHQELV6WFNP
.OHLQIRUPDWLJH%LEHUVFKZDQ]]LHJHOXQG6RQGHU

IRUPDWH.LUFKHQ7XUPELEHUXVZ
.UHPS]LHJHO+RKOSIDQQHQ
.UHPS]LHJHO+RKOSIDQQHQLQ3DSSGRFNHQYHUOHJW
0|QFKXQG1RQQHQ]LHJHOPLW9HUP|UWHOXQJ
6WUDQJIDO]]LHJHO
D 'LH )OlFKHQODVWHQ JHOWHQ VRZHLWQLFKW DQGHUV DQJHJHEHQ RKQH 9HUP|UWHOXQJ DEHU HLQVFKOLHOLFK GHU /DWWXQJ
%HLHLQHU9HUP|UWHOXQJVLQGN1P]X]XVFKODJHQ

7DEHOOH1$$²)OlFKHQODVWHQYRQ6FKLHIHUGHFNXQJ
)OlFKHQODVWHQ
=HLOH *HJHQVWDQG
N1P
$OWGHXWVFKH6FKLHIHUGHFNXQJXQG6FKDEORQHQ
GHFNXQJDXIPP6FKDOXQJHLQVFKOLHOLFK
9RUGHFNXQJXQG6FKDOXQJ
LQ(LQIDFKGHFNXQJ
LQ'RSSHOGHFNXQJ
6FKDEORQHQGHFNXQJ DXI /DWWXQJ HLQVFKOLHOLFK

/DWWXQJ

187
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH1$$²)OlFKHQODVWHQYRQ0HWDOOGHFNXQJHQ
)OlFKHQODVW
=HLOH *HJHQVWDQG
N1P
$OXPLQLXPEOHFKGDFK$OXPLQLXPPPGLFNHLQ

VFKOLHOLFKPP6FKDOXQJ
$OXPLQLXPEOHFKGDFKDXV:HOO7UDSH]XQG.OHPP

ULSSHQSURILOHQ
'RSSHOVWHKIDO]GDFKDXV7LWDQ]LQNRGHU.XSIHU
PPGLFNHLQVFKOLHOLFK9RUGHFNXQJXQG
PP6FKDOXQJ
6WDKOSIDQQHQGDFKYHU]LQNWH3IDQQHQEOHFKH
HLQVFKOLHOLFK/DWWXQJ
HLQVFKOLHOLFK9RUGHFNXQJXQGPP6FKDOXQJ
6WDKOEOHFKGDFKDXV7UDSH]SURILOHQ D
:HOOEOHFKGDFKYHU]LQNWH6WDKOEOHFKHHLQVFKOLHOLFK

%HIHVWLJXQJVPDWHULDO
D 1DFK$QJDEHGHV+HUVWHOOHUV

7DEHOOH1$$²)OlFKHQODVWHQYRQ)DVHU]HPHQW'DFKSODWWHQQDFK',1(1
)OlFKHQODVW
=HLOH *HJHQVWDQG
N1P
'HXWVFKH'HFNXQJDXIPP6FKDOXQJ

HLQVFKOLHOLFK9RUGHFNXQJXQG6FKDOXQJ
'RSSHOGHFNXQJDXI/DWWXQJ
D
:DDJHUHFKWH'HFNXQJDXI/DWWXQJ
D
D %HL9HUOHJXQJDXI6FKDOXQJVLQGN1P ]XDGGLHUHQ

7DEHOOH1$$²)OlFKHQODVWHQYRQ)DVHU]HPHQW:HOOSODWWHQQDFK',1(1
)OlFKHQODVW
=HLOH *HJHQVWDQG
N1P
)DVHU]HPHQW.XU]ZHOOSODWWHQ
D
)DVHU]HPHQW:HOOSODWWHQ D
D 2KQH3IHWWHQMHGRFKHLQVFKOLHOLFK%HIHVWLJXQJVPDWHULDO

188
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH1$$²)OlFKHQODVWHQYRQVRQVWLJHQ'HFNXQJHQ
)OlFKHQODVW
=HLOH *HJHQVWDQG
N1P
'HFNXQJPLW.XQVWVWRIIZHOOSODWWHQ3URILOIRUPHQ
QDFK',1(1RKQH3IHWWHQHLQVFKOLHOLFK
%HIHVWLJXQJVPDWHULDO
DXVIDVHUYHUVWlUNWHQ3RO\HVWHUKDU]HQ

5RKGLFKWHJFP 3ODWWHQGLFNHPP
ZLHYRUMHGRFKPLW'HFNNDSSHQ
DXVJODVDUWLJHP.XQVWVWRII

5RKGLFKWHJFP
3ODWWHQGLFNHPP
39&EHVFKLFKWHWHV3RO\HVWHUJHZHEHRKQH

7UDJZHUN
7\S,5HLIHVWLJNHLWN1FP%UHLWH
7\S,,5HLIHVWLJNHLWN1FP%UHLWH
7\S,,,5HLIHVWLJNHLWN1FP%UHLWH
5RKURGHU6WURKGDFKHLQVFKOLHOLFK/DWWXQJ
6FKLQGHOGDFKHLQVFKOLHOLFK/DWWXQJ
6SURVVHQORVH9HUJODVXQJ
3URILOEDXJODVHLQVFKDOLJ
3URILOEDXJODV]ZHLVFKDOLJ

=HOWOHLQZDQGRKQH7UDJZHUN

189
Nds. MBl. Nr. 37 a/2012
',1(11$
7DEHOOH1$$²)OlFKHQODVWHQYRQ'DFKXQG%DXZHUNVDEGLFKWXQJHQPLW%LWXPHQXQG
.XQVWVWRIIEDKQHQVRZLH(ODVWRPHUEDKQHQ
)OlFKHQODVW
=HLOH *HJHQVWDQG
N1P
%DKQHQLP/LHIHU]XVWDQG
%LWXPHQXQG3RO\PHUELWXPHQ'DFKGLFKWXQJVEDKQ

QDFK',1XQG',1
%LWXPHQXQG3RO\PHUELWXPHQ6FKZHLEDKQQDFK

',1XQG',1
%LWXPHQ'LFKWXQJVEDKQPLW0HWDOOEDQGHLQODJHQDFK

',1
1DFNWH%LWXPHQEDKQQDFK',1
*ODVYOLHV%LWXPHQ'DFKEDKQQDFK',1
.XQVWVWRIIEDKQHQPP'LFNH
%DKQHQLQYHUOHJWHP=XVWDQG
%LWXPHQXQG3RO\PHUELWXPHQ'DFKGLFKWXQJVEDKQ
QDFK',1XQG',1HLQVFKOLHOLFK

.OHEHPDVVHE]Z%LWXPHQXQG3RO\PHUELWXPHQ
6FKZHLEDKQQDFK',1XQG',1MH/DJH
%LWXPHQ'LFKWXQJVEDKQQDFK',1

HLQVFKOLHOLFK.OHEHPDVVHMH/DJH
1DFNWH%LWXPHQEDKQQDFK',1HLQVFKOLHOLFK

.OHEHPDVVHMH/DJH
*ODVYOLHV%LWXPHQ'DFKEDKQQDFK',1

HLQVFKOLHOLFK.OHEHPDVVHMH/DJH
'DPSIVSHUUHHLQVFKOLHOLFK.OHEHPDVVHE]Z

6FKZHLEDKQMH/DJH
$XVJOHLFKVVFKLFKWORVHYHUOHJW
'DFKDEGLFKWXQJHQXQG%DXZHUNVDEGLFKWXQJHQDXV

.XQVWVWRIIEDKQHQORVHYHUOHJWMH/DJH
6FKZHUHU2EHUIOlFKHQVFKXW]DXI'DFKDEGLFKWXQJHQ
.LHVVFKWWXQJ'LFNHFP

190
Nds. MBl. Nr. 37 a/2012
',1(11$
1&, /LWHUDWXUKLQZHLVH
',1 +RO]ZROOH/HLFKWEDXSODWWHQ XQG 0HKUVFKLFKW/HLFKWEDXSODWWHQ DOV 'lPPVWRIIH IU GDV

%DXZHVHQ$QIRUGHUXQJHQ3UIXQJ
',1 +RO]ZROOH/HLFKWEDXSODWWHQ XQG 0HKUVFKLFKW/HLFKWEDXSODWWHQ QDFK ',1 DOV

'lPPVWRIIHIUGDV%DXZHVHQ9HUZHQGXQJ9HUDUEHLWXQJ
',13XW]XQG0DXHUELQGHU²$QIRUGHUXQJHQhEHUZDFKXQJ
',1 .RUNHU]HXJQLVVH DOV 'lPPVWRIIH IU GDV %DXZHVHQ 'lPPVWRIIH IU GLH
:lUPHGlPPXQJ
',196FKDXPNXQVWVWRIIHDOV'lPPVWRIIHIUGDV%DXZHVHQ²7HLO'lPPVWRIIHIUGLH
:lUPHGlPPXQJ
',1 6FKDXPNXQVWVWRIIHDOV'lPPVWRIIHIU GDV %DXZHVHQ² 7HLO'lPPVWRIIHIU GLH

7ULWWVFKDOOGlPPXQJDXVH[SDQGLHUWHP3RO\VW\URO+DUWVFKDXP
',19)DVHUGlPPVWRIIHIUGDV%DXZHVHQ²7HLO'lPPVWRIIHIUGLH:lUPHGlPPXQJ
',1)DVHUGlPPVWRIIHIUGDV%DXZHVHQ²7HLO'lPPVWRIIHIUGLH7ULWWVFKDOOGlPPXQJ
',13XW]/HLFKWSXW]H$XVIKUXQJ

191
Nds. MBl. Nr. 37 a/2012
192

Din en 1991-1-1 Na

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Din en 1991-1-1 Na

Uploaded by

Copyright:

Available Formats

Nds. MBl. Nr.

'(876&+(1250 'H]HPEHU

1RUPHQDXVVFKXVV%DXZHVHQ 1$%DX LP',1

',1(1 XQG GLHVHU 1DWLRQDOH $QKDQJ ',1(11$ HUVHW]HQ

D hEHUQDKPH GHU 5HJHOXQJHQ DXV ',1 XQG ',1 ]XU QDWLRQDOHQ

1&, 1$ =XVlW]OLFKH5HJHOQIU)DKU]HXJYHUNHKUDXI+RINHOOHUGHFNHQXQGSODQPlLJ

D$  d 

D$  d 

%LOG1$²/DVWDEPLQGHUXQJPLWHLQKHLWOLFKHQDL:HUWHQ KLHUYHUHLQIDFKWDPD[ D

D .DWHJRULH$ELV'= DQ Q '(

E .DWHJRULH(((ELV(XQG7 DQ 

)UEHUVFKWWHWH%DXZHUNHLVWM uKt '(

 3DUNKlXVHUXQG%HUHLFKHPLW)DKU]HXJYHUNHKU %UFNHQVLQGDXVJHVFKORVVHQ

 JHSUHVVW  ²

 /HLFKWSXW]QDFK',1'LFNHPP 

 :lUPHGlPPSXW]V\VWHP :'36 'lPPSXW]

 'LFNHPP 

 'LFNHPP 

 'LFNHPP 

 3ODWWHQGLFNHPP 

 3ODWWHQGLFNHPP 

 3URILOEDXJODV]ZHLVFKDOLJ 

',1 +RO]ZROOH/HLFKWEDXSODWWHQ XQG 0HKUVFKLFKW/HLFKWEDXSODWWHQ DOV 'lPPVWRIIH IU GDV

',1 +RO]ZROOH/HLFKWEDXSODWWHQ XQG 0HKUVFKLFKW/HLFKWEDXSODWWHQ QDFK ',1 DOV

',1 6FKDXPNXQVWVWRIIHDOV'lPPVWRIIHIU GDV %DXZHVHQ² 7HLO'lPPVWRIIHIU GLH

You might also like

'(876&+(1250 'H]HPEHU

1RUPHQDXVVFKXVV%DXZHVHQ1$%DXLP',1

',1(1 XQG GLHVHU 1DWLRQDOH $QKDQJ ',1(11$ HUVHW]HQ

D hEHUQDKPH GHU 5HJHOXQJHQ DXV ',1 XQG ',1 ]XU QDWLRQDOHQ

1&, 1$ =XVlW]OLFKH5HJHOQIU)DKU]HXJYHUNHKUDXI+RINHOOHUGHFNHQXQGSODQPlLJ

D$ d

D$ d

%LOG1$²/DVWDEPLQGHUXQJPLWHLQKHLWOLFKHQDL:HUWHQKLHUYHUHLQIDFKWDPD[ D

D .DWHJRULH$ELV'= DQ Q '(

E .DWHJRULH(((ELV(XQG7 DQ

)UEHUVFKWWHWH%DXZHUNHLVWM uKt '(

3DUNKlXVHUXQG%HUHLFKHPLW)DKU]HXJYHUNHKU%UFNHQVLQGDXVJHVFKORVVHQ

JHSUHVVW ²

/HLFKWSXW]QDFK',1'LFNHPP

:lUPHGlPPSXW]V\VWHP:'36'lPPSXW]

'LFNHPP

'LFNHPP

'LFNHPP

3ODWWHQGLFNHPP

3ODWWHQGLFNHPP

3URILOEDXJODV]ZHLVFKDOLJ

',1 +RO]ZROOH/HLFKWEDXSODWWHQ XQG 0HKUVFKLFKW/HLFKWEDXSODWWHQ DOV 'lPPVWRIIH IU GDV

',1 +RO]ZROOH/HLFKWEDXSODWWHQ XQG 0HKUVFKLFKW/HLFKWEDXSODWWHQ QDFK ',1 DOV

',1 6FKDXPNXQVWVWRIIHDOV'lPPVWRIIHIU GDV %DXZHVHQ² 7HLO'lPPVWRIIHIU GLH