Sie sind auf Seite 1von 3

 0,11(627$ 67$787(6  

&+$37(5 
0257*$*(6 )25(&/2685( %< $&7,21
 58/(6 *29(51,1*  )25(&/2685( )25 ,167$//0(17
',60,66$/ 67$<
 ,1$&7,9(
 5(3257 2) 6$/( &21),50$7,21 5(6$/(
 $33/,&$7,21 &(57$,1 6(&7,216
 6$7,6)$&7,21 2) -8'*0(17
 -8'*0(17 75$16&5,37
 5('(037,21 %< 0257*$*25 &5(',725
 6(3$5$7( 75$&76
 '(/,9(5< 2) 3266(66,21
 385&+$6( %< 0257*$*((
 675,&7 )25(&/2685(
 6853/86

 58/(6 *29(51,1*


$FWLRQV IRU WKH IRUHFORVXUH RI PRUWJDJHV VKDOO EH JRYHUQHG E\ WKH VDPH UXOHV DQG SURYLVLRQV
RI VWDWXWH DV FLYLO DFWLRQV H[FHSW DV LQ WKLV FKDSWHU RWKHUZLVH SURYLGHG
+LVWRU\  5/ V 
 >5HQXPEHUHG @
 $33/,&$7,21 &(57$,1 6(&7,216
7KH SURYLVLRQV RI VHFWLRQV      DQG  VR IDU DV
WKH\ UHODWH WR WKH IRUP RI WKH FHUWL¿FDWH RI VDOH VKDOO DSSO\ WR DQG JRYHUQ WKH IRUHFORVXUH RI
PRUWJDJHV E\ DFWLRQ
+LVWRU\  5/ V   F  DUW  V 
 -8'*0(17 75$16&5,37
-XGJPHQW VKDOO EH HQWHUHG XQGHU WKH GLUHFWLRQ RI WKH FRXUW DGMXGJLQJ WKH DPRXQW GXH ZLWK
FRVWV DQG GLVEXUVHPHQWV DQG WKH VDOH RI WKH PRUWJDJHG SUHPLVHV RU VRPH SDUW WKHUHRI WR VDWLVI\
VXFK DPRXQW DQG GLUHFWLQJ WKH VKHULII WR SURFHHG WR VHOO WKH VDPH DFFRUGLQJ WR WKH SURYLVLRQV RI
ODZ UHODWLQJ WR WKH VDOH RI UHDO HVWDWH RQ H[HFXWLRQ DQG WR PDNH UHSRUW WR WKH FRXUW $ FHUWL¿HG
WUDQVFULSW RI WKH MXGJPHQW VKDOO EH GHOLYHUHG WR WKH VKHULII DQG VKDOO EH WKH VKHULII
V DXWKRULW\
IRU PDNLQJ WKH VDOH
+LVWRU\  5/ V   F 
 6(3$5$7( 75$&76
:KHQ LW DSSHDUV WKDW WKH VDOH RI WKH ZKROH RI WKH PRUWJDJHG SUHPLVHV LQ RQH SDUFHO ZLOO
EH PRVW EHQH¿FLDO WR WKH LQWHUHVWV RI WKH SDUWLHV WKH FRXUW PD\ DGMXGJH WKDW WKH VDPH EH VR VROG
QRWZLWKVWDQGLQJ WKDW WKH\ FRQVLVW RI GLVWLQFW IDUPV RU WUDFWV
+LVWRU\  5/ V 
 385&+$6( %< 0257*$*((
7KH PRUWJDJHH RU DQ\ RQH FODLPLQJ XQGHU WKH PRUWJDJHH PD\ IDLUO\ DQG LQ JRRG IDLWK ELG
RII WKH SUHPLVHV DW VXFK VDOH DQG LQ VXFK FDVH WKH VWDWHPHQW RI VXFK IDFW LQ WKH UHSRUW RI VDOH VKDOO
KDYH WKH VDPH HIIHFW DV D UHFHLSW IRU PRQH\ SDLG XSRQ D VDOH IRU FDVK
+LVWRU\  5/ V   F 

&RS\ULJKW ‹  E\ WKH 2I¿FH RI WKH 5HYLVRU RI 6WDWXWHV 6WDWH RI 0LQQHVRWD $OO 5LJKWV 5HVHUYHG
 0,11(627$ 67$787(6  

 6853/86
:KHQ WKH VDOH LV IRU FDVK LI DIWHU VDWLVI\LQJ WKH PRUWJDJH GHEW ZLWK FRVWV DQG H[SHQVHV
WKHUH LV D VXUSOXV LW VKDOO EH EURXJKW LQWR FRXUW IRU WKH EHQH¿W RI WKH PRUWJDJRU RU WKH SHUVRQ
HQWLWOHG WKHUHWR VXEMHFW WR WKH RUGHU RI WKH FRXUW ,I VXFK VXUSOXV UHPDLQV LQ FRXUW IRU WKUHH PRQWKV
ZLWKRXW EHLQJ DSSOLHG IRU WKH MXGJH PD\ GLUHFW LW WR EH SXW RXW DW LQWHUHVW VXEMHFW WR WKH RUGHU RI
WKH FRXUW IRU WKH EHQH¿W RI WKH SHUVRQV HQWLWOHG WKHUHWR WR EH SDLG WR WKHP XSRQ RUGHU RI WKH FRXUW
+LVWRU\  5/ V 
 )25(&/2685( )25 ,167$//0(17 ',60,66$/ 67$<
:KHQ DQ DFWLRQ LV EURXJKW IRU WKH IRUHFORVXUH RI D PRUWJDJH RQ ZKLFK WKHUH LV GXH DQ\
LQWHUHVW RU DQ\ SRUWLRQ RI WKH SULQFLSDO DQG WKHUH DUH RWKHU SRUWLRQV WR EHFRPH GXH VXEVHTXHQWO\
WKH DFWLRQ VKDOO EH GLVPLVVHG XSRQ WKH GHIHQGDQW EULQJLQJ LQWR FRXUW DW DQ\ WLPH EHIRUH WKH
MXGJPHQW RI VDOH WKH SULQFLSDO DQG LQWHUHVW GXH ZLWK FRVWV ,I DIWHU VXFK MXGJPHQW RI VDOH WKH
GHIHQGDQW EULQJV LQWR FRXUW WKH SULQFLSDO DQG LQWHUHVW GXH ZLWK FRVWV WKH DFWLRQ VKDOO EH VWD\HG
EXW WKH FRXUW VKDOO HQWHU MXGJPHQW RI IRUHFORVXUH DQG VDOH WR EH HQIRUFHG E\ D IXUWKHU RUGHU
XSRQ D VXEVHTXHQW GHIDXOW LQ WKH SD\PHQW RI DQ\ SRUWLRQ RI WKH SULQFLSDO RU RI LQWHUHVW WKHUHDIWHU
WR EHFRPH GXH
+LVWRU\  5/ V 
 5(3257 2) 6$/( &21),50$7,21 5(6$/(
8SRQ WKH FRPLQJ LQ RI WKH UHSRUW RI VDOH WKH FRXUW VKDOO JUDQW DQ RUGHU FRQ¿UPLQJ WKH VDOH
RU LI LW DSSHDUV XSRQ GXH H[DPLQDWLRQ WKDW MXVWLFH KDV QRW EHHQ GRQH LW PD\ RUGHU D UHVDOH RQ VXFK
WHUPV DV DUH MXVW ,I WKH VDOH LV FRQ¿UPHG WKH VKHULII VKDOO IRUWKZLWK H[HFXWH WKH SURSHU FHUWL¿FDWH
RI VDOH ZKLFK VKDOO EH UHFRUGHG ZLWKLQ  GD\V DIWHU VXFK FRQ¿UPDWLRQ
+LVWRU\  5/ V 
 6$7,6)$&7,21 2) -8'*0(17
8SRQ FRQ¿UPDWLRQ RI WKH UHSRUW RI VDOH WKH FRXUW DGPLQLVWUDWRU VKDOO HQWHU VDWLVIDFWLRQ RI
WKH MXGJPHQW WR WKH H[WHQW RI WKH VXP ELG IRU WKH SUHPLVHV OHVV H[SHQVHV DQG FRVWV 7KH DPRXQW
HQWHUHG LV IXOO VDWLVIDFWLRQ RI WKH MXGJPHQW XQOHVV D GH¿FLHQF\ LV DOORZHG XQGHU VHFWLRQ  ,I
D GH¿FLHQF\ MXGJPHQW LV DOORZHG XQGHU VHFWLRQ  WKH EDODQFH RI WKH MXGJPHQW UHPDLQLQJ
XQSDLG PD\ EH H[HFXWHG DQG VDWLV¿HG LQ WKH VDPH PDQQHU DV D SHUVRQDO MXGJPHQW DJDLQVW WKH
PRUWJDJRU
+LVWRU\  5/ V   F  DUW  V  6S F  DUW  V 
 5('(037,21 %< 0257*$*25 &5(',725
7KH PRUWJDJRU RU WKRVH FODLPLQJ XQGHU WKH PRUWJDJRU ZLWKLQ WKH WLPH VSHFL¿HG LQ VHFWLRQ
 RU  ZKLFKHYHU DSSOLHV DIWHU WKH GDWH RI WKH RUGHU RI FRQ¿UPDWLRQ PD\ UHGHHP WKH
SUHPLVHV VROG RU DQ\ VHSDUDWH SRUWLRQ WKHUHRI E\ SD\LQJ WKH DPRXQW ELG WKHUHIRU ZLWK LQWHUHVW
WKHUHRQ IURP WKH WLPH RI VDOH DW WKH UDWH VWDWHG LQ WKH FHUWL¿FDWH RI VDOH RU LI QR UDWH LV SURYLGHG LQ
WKH FHUWL¿FDWH RI VDOH DW WKH UDWH RI VL[ SHUFHQW SHU DQQXP WRJHWKHU ZLWK DQ\ IXUWKHU VXP ZKLFK
PD\ EH SD\DEOH SXUVXDQW WR VHFWLRQ  DQG  &UHGLWRUV KDYLQJ D OLHQ PD\ UHGHHP LQ
WKH RUGHU DQG PDQQHU VSHFL¿HG LQ VHFWLRQ 
+LVWRU\  5/ V   F  V   F  6S F  DUW  V   F 
DUW  V   F  V   F  DUW  V 

&RS\ULJKW ‹  E\ WKH 2I¿FH RI WKH 5HYLVRU RI 6WDWXWHV 6WDWH RI 0LQQHVRWD $OO 5LJKWV 5HVHUYHG
 0,11(627$ 67$787(6  

 '(/,9(5< 2) 3266(66,21


:KHQ SRVVHVVLRQ RI ODQGV LV ZURQJIXOO\ ZLWKKHOG DIWHU H[SLUDWLRQ RI WKH WLPH RI UHGHPSWLRQ
WKH FRXUW PD\ FRPSHO GHOLYHU\ RI SRVVHVVLRQ WR WKH SDUW\ HQWLWOHG WKHUHWR E\ RUGHU GLUHFWLQJ
WKH VKHULII WR HIIHFW VXFK GHOLYHU\
+LVWRU\  5/ V 
 675,&7 )25(&/2685(
-XGJPHQW IRU WKH VWULFW IRUHFORVXUH RI D PRUWJDJH PD\ EH JLYHQ ZKHQ VXFK UHPHG\ LV MXVW RU
DSSURSULDWH EXW LQ VXFK FDVH QR ¿QDO GHFUHH RI IRUHFORVXUH VKDOO EH UHQGHUHG XQWLO WKH ODSVH RI RQH
\HDU DIWHU WKH MXGJPHQW DGMXGJLQJ WKH DPRXQW GXH RQ VXFK PRUWJDJH
+LVWRU\  5/ V 

&RS\ULJKW ‹  E\ WKH 2I¿FH RI WKH 5HYLVRU RI 6WDWXWHV 6WDWH RI 0LQQHVRWD $OO 5LJKWV 5HVHUYHG

Das könnte Ihnen auch gefallen